BEVELEK: 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.
BEVELEK
Largest movements
- Tangible fixed assets -€19,618
down €19,618 (-27.5%), from €71,414 to €51,796
of which Furniture and vehicles: -€19,243
- Receivables within one year +€16,086
up €16,086 (+153%), from €10,507 to €26,594
of which Trade receivables: +€14,767
- Stocks and contracts +€2,000
up €2,000 (+71.2%), from €2,810 to €4,810
- Current portion of long-term debt -€4,514
down €4,514 (-100%), from €4,514 to €0
- Trade debts +€4,211
up €4,211 (+760%), from €554 to €4,765
- Tax, wage and social debts -€3,538
down €3,538 (-43.9%), from €8,055 to €4,517
- Other debts +€3,011
up €3,011 (+162%), from €1,860 to €4,872
- Gross operating margin -€44,559
down €44,559 (-62.9%), from €70,791 to €26,233
- Taxes -€13,687
down €13,687 (-97.1%), from €14,102 to €415
- Depreciation +€10,659
up €10,659 (+119%), from €8,959 to €19,618
- Write-downs +€5,180
new in 2025: €5,180
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 | €88,346 | €87,516 | -€830 | -0.9% |
| Fixed assets | 21/28 | €71,414 | €51,796 | -€19,618 | -27.5% |
| Tangible fixed assets | 22/27 | €71,414 | €51,796 | -€19,618 | -27.5% |
| Plant, machinery and equipment | 23 | €481 | €106 | -€375 | -78.0% |
| Furniture and vehicles | 24 | €70,933 | €51,691 | -€19,243 | -27.1% |
| Current assets | 29/58 | €16,932 | €35,719 | +€18,787 | +111% |
| Stocks and contracts in progress | 3 | €2,810 | €4,810 | +€2,000 | +71.2% |
| Stocks | 30/36 | €2,810 | €4,810 | +€2,000 | +71.2% |
| Amounts receivable within one year | 40/41 | €10,507 | €26,594 | +€16,086 | +153% |
| Trade receivables | 40 | €8,755 | €23,522 | +€14,767 | +169% |
| Other amounts receivable | 41 | €1,752 | €3,072 | +€1,320 | +75.3% |
| Cash at bank and in hand | 54/58 | €3,615 | €4,316 | +€701 | +19.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €88,346 | €87,516 | -€830 | -0.9% |
| Equity | 10/15 | €73,362 | €73,362 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €71,362 | €71,362 | = | 0.0% |
| Distributable reserves | 133 | €71,362 | €71,362 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €14,984 | €14,154 | -€830 | -5.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €14,984 | €14,154 | -€830 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €4,514 | €0 | -€4,514 | -100% |
| Trade debts | 44 | €554 | €4,765 | +€4,211 | +760% |
| Suppliers | 440/4 | €554 | €4,765 | +€4,211 | +760% |
| Taxes, remuneration and social security | 45 | €8,055 | €4,517 | -€3,538 | -43.9% |
| Taxes | 450/3 | €8,055 | €4,517 | -€3,538 | -43.9% |
| Other amounts payable | 47/48 | €1,860 | €4,872 | +€3,011 | +162% |
| Non-recurring operating income | 76A | €62,077 | €0 | -€62,077 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,959 | €19,618 | +€10,659 | +119% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,180 | +€5,180 | |
| Other operating charges | 640/8 | €225 | €782 | +€557 | +248% |
| Gross operating margin | 9900 | €70,791 | €26,233 | -€44,559 | -62.9% |
| Operating profit (loss) | 9901 | €61,607 | €653 | -€60,954 | -98.9% |
| Financial income | 75/76B | €23 | €470 | +€447 | +1,941% |
| Recurring financial income | 75 | €23 | €470 | +€447 | +1,941% |
| Financial charges | 65/66B | €323 | €89 | -€234 | -72.6% |
| Recurring financial charges | 65 | €323 | €89 | -€234 | -72.6% |
| Profit (loss) for the period before taxes | 9903 | €61,308 | €1,034 | -€60,274 | -98.3% |
| Income taxes | 67/77 | €14,102 | €415 | -€13,687 | -97.1% |
| Profit (loss) for the period | 9904 | €47,206 | €619 | -€46,586 | -98.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,206 | €619 | -€46,586 | -98.7% |
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 27 October 2026 via checked.be.