BEVIMAPY: 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.
BEVIMAPY
Largest movements
- Receivables within one year -€36,034
down €36,034 (-36.4%), from €99,116 to €63,083
of which Trade receivables: -€36,812
- Cash +€22,817
up €22,817 (+28.8%), from €79,112 to €101,928
mainly Receivables within one year (+€36,034) and Trade debts (+€6,041)
- Debts after one year -€27,827
down €27,827 (-8.0%), from €346,751 to €318,924
of which Financial debts: -€27,827
- Gross operating margin -€19,729
down €19,729 (-56.0%), from €35,221 to €15,491
- Other operating charges -€4,258
down €4,258 (-84.4%), from €5,045 to €787
- Financial charges -€3,289
down €3,289 (-37.0%), from €8,884 to €5,595
- Depreciation -€2,133
down €2,133 (-39.1%), from €5,449 to €3,316
- Taxes -€2,030
down €2,030 (-63.7%), from €3,188 to €1,159
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 | €896,216 | €879,684 | -€16,533 | -1.8% |
| Formation expenses | 20 | €11,130 | €7,814 | -€3,316 | -29.8% |
| Fixed assets | 21/28 | €526,858 | €526,858 | = | 0.0% |
| Financial fixed assets | 28 | €526,858 | €526,858 | = | 0.0% |
| Current assets | 29/58 | €358,228 | €345,011 | -€13,217 | -3.7% |
| Amounts receivable after more than one year | 29 | €180,000 | €180,000 | = | 0.0% |
| Trade receivables | 290 | €180,000 | €180,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €99,116 | €63,083 | -€36,034 | -36.4% |
| Trade receivables | 40 | €93,341 | €56,529 | -€36,812 | -39.4% |
| Other amounts receivable | 41 | €5,775 | €6,554 | +€778 | +13.5% |
| Cash at bank and in hand | 54/58 | €79,112 | €101,928 | +€22,817 | +28.8% |
| Total equity and liabilities | 10/49 | €896,216 | €879,684 | -€16,533 | -1.8% |
| Equity | 10/15 | €478,655 | €483,290 | +€4,635 | +1.0% |
| Contributions | 10/11 | €466,001 | €466,001 | = | 0.0% |
| Capital | 10 | - | €466,001 | +€466,001 | |
| Issued capital | 100 | - | €466,001 | +€466,001 | |
| Contributions outside capital | 11 | €466,001 | €0 | -€466,001 | -100% |
| Share premium | 1100/10 | €466,001 | €0 | -€466,001 | -100% |
| Reserves | 13 | €12,654 | €17,289 | +€4,635 | +36.6% |
| Non-distributable reserves | 130/1 | - | €4,635 | +€4,635 | |
| Legal reserve | 130 | - | €4,635 | +€4,635 | |
| Distributable reserves | 133 | €12,654 | €12,654 | = | 0.0% |
| Amounts payable | 17/49 | €417,561 | €396,394 | -€21,167 | -5.1% |
| Amounts payable after more than one year | 17 | €346,751 | €318,924 | -€27,827 | -8.0% |
| Financial debts | 170/4 | €138,810 | €110,983 | -€27,827 | -20.0% |
| Other amounts payable | 178/9 | €207,941 | €207,941 | = | 0.0% |
| Amounts payable within one year | 42/48 | €70,310 | €77,049 | +€6,740 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | €26,850 | €27,827 | +€977 | +3.6% |
| Financial debts | 43 | €2,194 | €2,274 | +€80 | +3.6% |
| Other loans | 439 | €2,194 | €2,274 | +€80 | +3.6% |
| Trade debts | 44 | €40,907 | €46,948 | +€6,041 | +14.8% |
| Suppliers | 440/4 | €40,907 | €46,948 | +€6,041 | +14.8% |
| Other amounts payable | 47/48 | €358 | €0 | -€358 | -100% |
| Accrued charges and deferred income | 492/3 | €501 | €421 | -€80 | -15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,449 | €3,316 | -€2,133 | -39.1% |
| Other operating charges | 640/8 | €5,045 | €787 | -€4,258 | -84.4% |
| Gross operating margin | 9900 | €35,221 | €15,491 | -€19,729 | -56.0% |
| Operating profit (loss) | 9901 | €24,726 | €11,389 | -€13,338 | -53.9% |
| Financial charges | 65/66B | €8,884 | €5,595 | -€3,289 | -37.0% |
| Recurring financial charges | 65 | €8,884 | €5,595 | -€3,289 | -37.0% |
| Profit (loss) for the period before taxes | 9903 | €15,842 | €5,793 | -€10,049 | -63.4% |
| Income taxes | 67/77 | €3,188 | €1,159 | -€2,030 | -63.7% |
| Profit (loss) for the period | 9904 | €12,654 | €4,635 | -€8,019 | -63.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,654 | €4,635 | -€8,019 | -63.4% |
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.