Zakenkantoor BEVA: 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.
Zakenkantoor BEVA
Largest movements
- Current investments -€169,238
down €169,238 (-25.4%), from €665,000 to €495,762
- Cash +€21,739
up €21,739 (+402%), from €5,406 to €27,145
mainly Net result for the year (+€283,249) and Current investments (+€169,238)
- Intangible fixed assets -€18,250
down €18,250 (-16.7%), from €109,500 to €91,250
- Tangible fixed assets +€12,809
up €12,809 (+7.2%), from €177,023 to €189,832
of which Plant, machinery and equipment: +€15,924
- Trade debts -€166,070
down €166,070 (-94.1%), from €176,514 to €10,444
- Profit (loss) carried forward +€165,599
up €165,599 (+28.5%), from €580,249 to €745,848
- Other debts -€127,723
down €127,723 (-99.8%), from €128,004 to €281
- Debts after one year -€23,927
down €23,927 (-47.7%), from €50,126 to €26,199
- Tax, wage and social debts +€14,958
up €14,958 (+69.9%), from €21,412 to €36,370
- Gross operating margin +€53,974
up €53,974 (+16.1%), from €335,982 to €389,955
- Other operating charges -€33,054
down €33,054 (-87.4%), from €37,802 to €4,748
- Taxes +€25,298
up €25,298 (+36.9%), from €68,605 to €93,903
- Depreciation +€6,187
up €6,187 (+33.8%), from €18,326 to €24,513
- Financial income +€4,151
up €4,151 (+28.5%), from €14,561 to €18,712
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 | €998,777 | €852,405 | -€146,372 | -14.7% |
| Fixed assets | 21/28 | €286,523 | €281,082 | -€5,441 | -1.9% |
| Intangible fixed assets | 21 | €109,500 | €91,250 | -€18,250 | -16.7% |
| Tangible fixed assets | 22/27 | €177,023 | €189,832 | +€12,809 | +7.2% |
| Land and buildings | 22 | €174,930 | €170,656 | -€4,274 | -2.4% |
| Plant, machinery and equipment | 23 | €2,093 | €18,017 | +€15,924 | +761% |
| Furniture and vehicles | 24 | - | €1,160 | +€1,160 | |
| Current assets | 29/58 | €712,254 | €571,323 | -€140,931 | -19.8% |
| Amounts receivable within one year | 40/41 | €38,690 | €46,855 | +€8,165 | +21.1% |
| Trade receivables | 40 | €38,690 | €46,855 | +€8,165 | +21.1% |
| Current investments | 50/53 | €665,000 | €495,762 | -€169,238 | -25.4% |
| Cash at bank and in hand | 54/58 | €5,406 | €27,145 | +€21,739 | +402% |
| Deferred charges and accrued income | 490/1 | €3,158 | €1,561 | -€1,598 | -50.6% |
| Total equity and liabilities | 10/49 | €998,777 | €852,405 | -€146,372 | -14.7% |
| Equity | 10/15 | €584,249 | €749,848 | +€165,599 | +28.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €580,249 | €745,848 | +€165,599 | +28.5% |
| Amounts payable | 17/49 | €414,529 | €102,558 | -€311,971 | -75.3% |
| Amounts payable after more than one year | 17 | €50,126 | €26,199 | -€23,927 | -47.7% |
| Financial debts | 170/4 | €50,126 | €26,199 | -€23,927 | -47.7% |
| Amounts payable within one year | 42/48 | €363,441 | €75,982 | -€287,459 | -79.1% |
| Current portion of amounts payable after more than one year | 42 | €37,511 | €28,887 | -€8,624 | -23.0% |
| Trade debts | 44 | €176,514 | €10,444 | -€166,070 | -94.1% |
| Suppliers | 440/4 | €176,514 | €10,444 | -€166,070 | -94.1% |
| Taxes, remuneration and social security | 45 | €21,412 | €36,370 | +€14,958 | +69.9% |
| Taxes | 450/3 | €21,412 | €36,370 | +€14,958 | +69.9% |
| Other amounts payable | 47/48 | €128,004 | €281 | -€127,723 | -99.8% |
| Accrued charges and deferred income | 492/3 | €961 | €376 | -€585 | -60.8% |
| Non-recurring operating income | 76A | €6,400 | - | -€6,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,326 | €24,513 | +€6,187 | +33.8% |
| Other operating charges | 640/8 | €37,802 | €4,748 | -€33,054 | -87.4% |
| Gross operating margin | 9900 | €335,982 | €389,955 | +€53,974 | +16.1% |
| Operating profit (loss) | 9901 | €279,854 | €360,694 | +€80,840 | +28.9% |
| Financial income | 75/76B | €14,561 | €18,712 | +€4,151 | +28.5% |
| Recurring financial income | 75 | €14,561 | €18,712 | +€4,151 | +28.5% |
| Financial charges | 65/66B | €2,725 | €2,254 | -€471 | -17.3% |
| Recurring financial charges | 65 | €2,725 | €2,254 | -€471 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €291,690 | €377,152 | +€85,462 | +29.3% |
| Income taxes | 67/77 | €68,605 | €93,903 | +€25,298 | +36.9% |
| Profit (loss) for the period | 9904 | €223,085 | €283,249 | +€60,164 | +27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €223,085 | €283,249 | +€60,164 | +27.0% |
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 31 October 2026 via checked.be.