BEVI: 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.
BEVI
Largest movements
- Tangible fixed assets -€20,435
down €20,435 (-8.5%), from €239,763 to €219,327
of which Plant, machinery and equipment: -€20,660
- Cash -€19,350
down €19,350 (-63.6%), from €30,424 to €11,074
mainly Trade debts (-€43,180) and Debts after one year (-€10,000)
- Stocks and contracts +€3,258
up €3,258 (+13.6%), from €23,956 to €27,214
- Trade debts -€43,180
down €43,180 (-26.5%), from €163,056 to €119,876
- Profit (loss) carried forward +€17,916
up €17,916 (+30.8%), from -€58,104 to -€40,187
- Debts after one year -€10,000
no longer reported in 2025 (was €10,000)
- Other debts -€4,179
down €4,179 (-99.3%), from €4,207 to €28
- Gross operating margin -€39,524
down €39,524 (-12.8%), from €308,579 to €269,055
- Staff costs -€15,043
down €15,043 (-7.7%), from €194,448 to €179,404
- Financial charges -€11,755
down €11,755 (-25.7%), from €45,774 to €34,020
- Other operating charges -€5,524
down €5,524 (-59.0%), from €9,357 to €3,834
- Taxes +€3,135
up €3,135 (+40.0%), from €7,843 to €10,978
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 | €311,612 | €270,760 | -€40,852 | -13.1% |
| Fixed assets | 21/28 | €241,833 | €221,398 | -€20,435 | -8.5% |
| Tangible fixed assets | 22/27 | €239,763 | €219,327 | -€20,435 | -8.5% |
| Plant, machinery and equipment | 23 | €238,409 | €217,749 | -€20,660 | -8.7% |
| Furniture and vehicles | 24 | €1,353 | €1,578 | +€225 | +16.6% |
| Financial fixed assets | 28 | €2,070 | €2,070 | = | 0.0% |
| Current assets | 29/58 | €69,779 | €49,363 | -€20,416 | -29.3% |
| Stocks and contracts in progress | 3 | €23,956 | €27,214 | +€3,258 | +13.6% |
| Stocks | 30/36 | €23,956 | €27,214 | +€3,258 | +13.6% |
| Amounts receivable within one year | 40/41 | €6,464 | €3,964 | -€2,499 | -38.7% |
| Trade receivables | 40 | €5,507 | €1,842 | -€3,665 | -66.6% |
| Other amounts receivable | 41 | €956 | €2,122 | +€1,166 | +122% |
| Cash at bank and in hand | 54/58 | €30,424 | €11,074 | -€19,350 | -63.6% |
| Deferred charges and accrued income | 490/1 | €8,935 | €7,110 | -€1,825 | -20.4% |
| Total equity and liabilities | 10/49 | €311,612 | €270,760 | -€40,852 | -13.1% |
| Equity | 10/15 | €117,348 | €133,405 | +€16,057 | +13.7% |
| Contributions | 10/11 | €173,592 | €173,592 | = | 0.0% |
| Reserves | 13 | €1,859 | - | -€1,859 | |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Profit (loss) carried forward | 14 | -€58,104 | -€40,187 | +€17,916 | +30.8% |
| Amounts payable | 17/49 | €194,264 | €137,356 | -€56,909 | -29.3% |
| Amounts payable after more than one year | 17 | €10,000 | - | -€10,000 | |
| Financial debts | 170/4 | €10,000 | - | -€10,000 | |
| Amounts payable within one year | 42/48 | €182,578 | €135,616 | -€46,962 | -25.7% |
| Trade debts | 44 | €163,056 | €119,876 | -€43,180 | -26.5% |
| Suppliers | 440/4 | €163,056 | €119,876 | -€43,180 | -26.5% |
| Taxes, remuneration and social security | 45 | €15,315 | €15,713 | +€398 | +2.6% |
| Taxes | 450/3 | €7,834 | €5,512 | -€2,322 | -29.6% |
| Remuneration and social security | 454/9 | €7,481 | €10,201 | +€2,720 | +36.4% |
| Other amounts payable | 47/48 | €4,207 | €28 | -€4,179 | -99.3% |
| Accrued charges and deferred income | 492/3 | €1,687 | €1,739 | +€53 | +3.1% |
| Remuneration, social security and pensions | 62 | €194,448 | €179,404 | -€15,043 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,315 | €26,424 | +€1,110 | +4.4% |
| Other operating charges | 640/8 | €9,357 | €3,834 | -€5,524 | -59.0% |
| Non-recurring operating charges | 66A | €449 | €11 | -€438 | -97.5% |
| Gross operating margin | 9900 | €308,579 | €269,055 | -€39,524 | -12.8% |
| Operating profit (loss) | 9901 | €79,011 | €59,382 | -€19,629 | -24.8% |
| Financial income | 75/76B | €794 | €1,672 | +€878 | +111% |
| Recurring financial income | 75 | €794 | €1,672 | +€878 | +111% |
| Financial charges | 65/66B | €45,774 | €34,020 | -€11,755 | -25.7% |
| Recurring financial charges | 65 | €45,774 | €34,020 | -€11,755 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €34,031 | €27,035 | -€6,996 | -20.6% |
| Income taxes | 67/77 | €7,843 | €10,978 | +€3,135 | +40.0% |
| Profit (loss) for the period | 9904 | €26,188 | €16,057 | -€10,131 | -38.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,188 | €16,057 | -€10,131 | -38.7% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.