BEVVIB: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BEVVIB
Largest movements
- Receivables within one year -€81,750
down €81,750 (-45.2%), from €180,940 to €99,190
of which Trade receivables: -€64,449
- Cash +€36,696
up €36,696 (+193.3%), from €18,988 to €55,684
mainly Receivables within one year (+€81,750) and Net result for the year (+€75,272)
- Tangible fixed assets +€5,238
up €5,238 (+21.8%), from €24,060 to €29,298
of which Plant, machinery and equipment: +€14,278
- Reserves +€75,272
up €75,272 (+11838.9%), from €636 to €75,907
- Other debts -€74,314
down €74,314 (-93.5%), from €79,500 to €5,186
- Trade debts -€50,882
down €50,882 (-66.0%), from €77,123 to €26,240
- Tax, wage and social debts +€49,575
up €49,575 (+131.0%), from €37,832 to €87,407
of which Taxes: +€38,415
- Advances received -€30,772
down €30,772 (-100.0%), from €30,772 to €0
- Gross operating margin +€155,333
up €155,333 (+144.5%), from €107,518 to €262,851
- Staff costs +€80,111
up €80,111 (+143.1%), from €55,965 to €136,076
- Taxes +€18,922
up €18,922 (+126.2%), from €14,991 to €33,913
- Depreciation +€4,468
up €4,468 (+89.3%), from €5,006 to €9,474
- Financial charges +€2,668
up €2,668 (+178.3%), from €1,497 to €4,165
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €244,012 | €202,828 | -€41,184 | -16.9% |
| Fixed assets | 21/28 | €24,060 | €29,473 | +€5,413 | +22.5% |
| Tangible fixed assets | 22/27 | €24,060 | €29,298 | +€5,238 | +21.8% |
| Plant, machinery and equipment | 23 | €3,240 | €17,519 | +€14,278 | +440.6% |
| Furniture and vehicles | 24 | €20,819 | €11,779 | -€9,040 | -43.4% |
| Financial fixed assets | 28 | - | €175 | +€175 | |
| Current assets | 29/58 | €219,952 | €173,355 | -€46,597 | -21.2% |
| Amounts receivable within one year | 40/41 | €180,940 | €99,190 | -€81,750 | -45.2% |
| Trade receivables | 40 | €163,639 | €99,190 | -€64,449 | -39.4% |
| Other amounts receivable | 41 | €17,301 | €0 | -€17,301 | -100.0% |
| Cash at bank and in hand | 54/58 | €18,988 | €55,684 | +€36,696 | +193.3% |
| Deferred charges and accrued income | 490/1 | €20,025 | €18,481 | -€1,543 | -7.7% |
| Total equity and liabilities | 10/49 | €244,012 | €202,828 | -€41,184 | -16.9% |
| Equity | 10/15 | €3,636 | €78,907 | +€75,272 | +2070.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €636 | €75,907 | +€75,272 | +11838.9% |
| Distributable reserves | 133 | €636 | €75,907 | +€75,272 | +11838.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €240,376 | €123,921 | -€116,455 | -48.4% |
| Amounts payable after more than one year | 17 | €5,088 | €0 | -€5,088 | -100.0% |
| Financial debts | 170/4 | €5,088 | €0 | -€5,088 | -100.0% |
| Amounts payable within one year | 42/48 | €235,289 | €123,921 | -€111,368 | -47.3% |
| Current portion of amounts payable after more than one year | 42 | €10,061 | €5,088 | -€4,974 | -49.4% |
| Trade debts | 44 | €77,123 | €26,240 | -€50,882 | -66.0% |
| Suppliers | 440/4 | €77,123 | €26,240 | -€50,882 | -66.0% |
| Advances received on contracts in progress | 46 | €30,772 | €0 | -€30,772 | -100.0% |
| Taxes, remuneration and social security | 45 | €37,832 | €87,407 | +€49,575 | +131.0% |
| Taxes | 450/3 | €25,368 | €63,783 | +€38,415 | +151.4% |
| Remuneration and social security | 454/9 | €12,464 | €23,624 | +€11,160 | +89.5% |
| Other amounts payable | 47/48 | €79,500 | €5,186 | -€74,314 | -93.5% |
| Remuneration, social security and pensions | 62 | €55,965 | €136,076 | +€80,111 | +143.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,006 | €9,474 | +€4,468 | +89.3% |
| Other operating charges | 640/8 | €5,533 | €3,952 | -€1,581 | -28.6% |
| Gross operating margin | 9900 | €107,518 | €262,851 | +€155,333 | +144.5% |
| Operating profit (loss) | 9901 | €41,014 | €113,350 | +€72,336 | +176.4% |
| Financial income | 75/76B | €52 | €0 | -€52 | -100.0% |
| Recurring financial income | 75 | €52 | €0 | -€52 | -100.0% |
| Financial charges | 65/66B | €1,497 | €4,165 | +€2,668 | +178.3% |
| Recurring financial charges | 65 | €1,497 | €4,165 | +€2,668 | +178.3% |
| Profit (loss) for the period before taxes | 9903 | €39,569 | €109,184 | +€69,615 | +175.9% |
| Income taxes | 67/77 | €14,991 | €33,913 | +€18,922 | +126.2% |
| Profit (loss) for the period | 9904 | €24,578 | €75,272 | +€50,694 | +206.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,578 | €75,272 | +€50,694 | +206.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.