BEVVISTA: what changed
Two financial 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.
BEVVISTA
Largest movements
- Stocks and contracts +€90,629
up €90,629 (+52.5%), from €172,697 to €263,326
- Receivables within one year -€85,131
down €85,131 (-24.0%), from €354,748 to €269,617
of which Other amounts receivable: -€44,896
- Financial fixed assets -€68,500
down €68,500 (-85.6%), from €80,000 to €11,500
- Deferred charges and accrued income +€7,732
up €7,732 (+487%), from €1,587 to €9,318
- Profit (loss) carried forward -€341,367
down €341,367 (-99.5%), from €342,986 to €1,619
- Reserves +€205,474
up €205,474 (+377%), from €54,526 to €260,000
- Trade debts +€47,216
up €47,216 (+38.2%), from €123,714 to €170,930
- Short-term financial debts +€17,343
new in 2025: €17,343
- Current portion of long-term debt +€16,590
up €16,590 (+45.7%), from €36,311 to €52,901
- Gross operating margin +€207,358
up €207,358 (+786%), from €26,393 to €233,751
- Staff costs +€196,711
new in 2025: €196,711
- Other operating charges +€66,719
up €66,719 (+17,176%), from €388 to €67,108
- Depreciation +€33,303
up €33,303 (+339%), from €9,809 to €43,112
- Financial charges +€3,669
up €3,669 (+111%), from €3,307 to €6,976
From the 2024 result to the 2025 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.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €678,935 | €629,866 | -€49,068 | -7.2% |
| Fixed assets | 21/28 | €149,081 | €83,297 | -€65,784 | -44.1% |
| Intangible fixed assets | 21 | €65,273 | €62,855 | -€2,418 | -3.7% |
| Tangible fixed assets | 22/27 | €3,808 | €8,942 | +€5,134 | +135% |
| Furniture and vehicles | 24 | €3,808 | €8,942 | +€5,134 | +135% |
| Financial fixed assets | 28 | €80,000 | €11,500 | -€68,500 | -85.6% |
| Current assets | 29/58 | €529,853 | €546,569 | +€16,716 | +3.2% |
| Stocks and contracts in progress | 3 | €172,697 | €263,326 | +€90,629 | +52.5% |
| Stocks | 30/36 | €172,697 | €263,326 | +€90,629 | +52.5% |
| Amounts receivable within one year | 40/41 | €354,748 | €269,617 | -€85,131 | -24.0% |
| Trade receivables | 40 | €274,146 | €233,910 | -€40,236 | -14.7% |
| Other amounts receivable | 41 | €80,602 | €35,707 | -€44,896 | -55.7% |
| Cash at bank and in hand | 54/58 | €822 | €4,309 | +€3,486 | +424% |
| Deferred charges and accrued income | 490/1 | €1,587 | €9,318 | +€7,732 | +487% |
| Total equity and liabilities | 10/49 | €678,935 | €629,866 | -€49,068 | -7.2% |
| Equity | 10/15 | €416,112 | €280,219 | -€135,894 | -32.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €54,526 | €260,000 | +€205,474 | +377% |
| Distributable reserves | 133 | €54,526 | €260,000 | +€205,474 | +377% |
| Profit (loss) carried forward | 14 | €342,986 | €1,619 | -€341,367 | -99.5% |
| Amounts payable | 17/49 | €262,822 | €349,648 | +€86,825 | +33.0% |
| Amounts payable after more than one year | 17 | €98,216 | €101,565 | +€3,349 | +3.4% |
| Financial debts | 170/4 | €98,216 | €101,565 | +€3,349 | +3.4% |
| Amounts payable within one year | 42/48 | €160,100 | €248,083 | +€87,983 | +55.0% |
| Current portion of amounts payable after more than one year | 42 | €36,311 | €52,901 | +€16,590 | +45.7% |
| Financial debts | 43 | - | €17,343 | +€17,343 | |
| Credit institutions | 430/8 | - | €17,343 | +€17,343 | |
| Trade debts | 44 | €123,714 | €170,930 | +€47,216 | +38.2% |
| Suppliers | 440/4 | €123,714 | €170,930 | +€47,216 | +38.2% |
| Advances received on contracts in progress | 46 | €54 | €0 | -€54 | -100% |
| Taxes, remuneration and social security | 45 | €21 | €6,908 | +€6,887 | +32,516% |
| Taxes | 450/3 | €21 | €4,287 | +€4,266 | +20,140% |
| Remuneration and social security | 454/9 | - | €2,621 | +€2,621 | |
| Accrued charges and deferred income | 492/3 | €4,506 | €0 | -€4,506 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €196,711 | +€196,711 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,809 | €43,112 | +€33,303 | +339% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€113 | €0 | +€113 | |
| Other operating charges | 640/8 | €388 | €67,108 | +€66,719 | +17,176% |
| Gross operating margin | 9900 | €26,393 | €233,751 | +€207,358 | +786% |
| Operating profit (loss) | 9901 | €16,308 | -€73,179 | -€89,487 | |
| Financial income | 75/76B | €442 | €2,259 | +€1,817 | +411% |
| Recurring financial income | 75 | €442 | €2,259 | +€1,817 | +411% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €3,307 | €6,976 | +€3,669 | +111% |
| Recurring financial charges | 65 | €3,307 | €6,976 | +€3,669 | +111% |
| Profit (loss) for the period before taxes | 9903 | €13,443 | -€77,896 | -€91,340 | |
| Income taxes | 67/77 | €2,535 | €317 | -€2,217 | -87.5% |
| Profit (loss) for the period | 9904 | €10,909 | -€78,214 | -€89,122 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,909 | -€78,214 | -€89,122 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.