B-Wize: 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.
B-Wize
Largest movements
- Receivables within one year +€50,228
up €50,228 (+146.1%), from €34,385 to €84,613
of which Trade receivables: +€49,645
- Cash +€41,276
up €41,276 (+20.8%), from €198,139 to €239,415
mainly Net result for the year (+€88,821) and Other debts (+€25,283)
- Reserves +€37,158
up €37,158 (+17.8%), from €208,907 to €246,064
of which Non-distributable reserves: +€37,158
- Other debts +€25,283
up €25,283 (+93.6%), from €27,026 to €52,310
- Tax, wage and social debts +€21,750
up €21,750 (+518.5%), from €4,195 to €25,946
- Trade debts +€4,895
up €4,895 (+245.9%), from €1,991 to €6,886
- Gross operating margin +€77,934
up €77,934 (+151.3%), from €51,513 to €129,447
- Taxes +€21,848
up €21,848 (+158.2%), from €13,810 to €35,658
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.
Cash bridge derived
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 | €250,375 | €339,263 | +€88,888 | +35.5% |
| Fixed assets | 21/28 | €8,342 | €5,723 | -€2,619 | -31.4% |
| Tangible fixed assets | 22/27 | €6,162 | €3,543 | -€2,619 | -42.5% |
| Furniture and vehicles | 24 | €6,162 | €3,543 | -€2,619 | -42.5% |
| Financial fixed assets | 28 | €2,180 | €2,180 | = | 0.0% |
| Current assets | 29/58 | €242,034 | €333,541 | +€91,507 | +37.8% |
| Amounts receivable within one year | 40/41 | €34,385 | €84,613 | +€50,228 | +146.1% |
| Trade receivables | 40 | €26,983 | €76,628 | +€49,645 | +184.0% |
| Other amounts receivable | 41 | €7,402 | €7,985 | +€583 | +7.9% |
| Cash at bank and in hand | 54/58 | €198,139 | €239,415 | +€41,276 | +20.8% |
| Deferred charges and accrued income | 490/1 | €9,510 | €9,513 | +€3 | 0.0% |
| Total equity and liabilities | 10/49 | €250,375 | €339,263 | +€88,888 | +35.5% |
| Equity | 10/15 | €216,962 | €254,119 | +€37,158 | +17.1% |
| Contributions | 10/11 | €8,055 | €8,055 | = | 0.0% |
| Reserves | 13 | €208,907 | €246,064 | +€37,158 | +17.8% |
| Non-distributable reserves | 130/1 | €207,568 | €244,725 | +€37,158 | +17.9% |
| Reserves not available under the articles | 1311 | €207,568 | €244,725 | +€37,158 | +17.9% |
| Distributable reserves | 133 | €1,339 | €1,339 | = | 0.0% |
| Amounts payable | 17/49 | €33,414 | €85,144 | +€51,730 | +154.8% |
| Amounts payable within one year | 42/48 | €33,212 | €85,141 | +€51,929 | +156.4% |
| Trade debts | 44 | €1,991 | €6,886 | +€4,895 | +245.9% |
| Suppliers | 440/4 | €1,991 | €6,886 | +€4,895 | +245.9% |
| Taxes, remuneration and social security | 45 | €4,195 | €25,946 | +€21,750 | +518.5% |
| Taxes | 450/3 | €4,195 | €25,946 | +€21,750 | +518.5% |
| Other amounts payable | 47/48 | €27,026 | €52,310 | +€25,283 | +93.6% |
| Accrued charges and deferred income | 492/3 | €202 | €3 | -€199 | -98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,552 | €2,619 | +€68 | +2.6% |
| Other operating charges | 640/8 | €607 | €1,598 | +€990 | +163.1% |
| Gross operating margin | 9900 | €51,513 | €129,447 | +€77,934 | +151.3% |
| Operating profit (loss) | 9901 | €48,354 | €125,230 | +€76,876 | +159.0% |
| Financial income | 75/76B | €708 | €711 | +€3 | +0.4% |
| Recurring financial income | 75 | €708 | €711 | +€3 | +0.4% |
| Financial charges | 65/66B | €1,245 | €1,461 | +€216 | +17.4% |
| Recurring financial charges | 65 | €1,245 | €1,461 | +€216 | +17.4% |
| Profit (loss) for the period before taxes | 9903 | €47,817 | €124,479 | +€76,662 | +160.3% |
| Income taxes | 67/77 | €13,810 | €35,658 | +€21,848 | +158.2% |
| Profit (loss) for the period | 9904 | €34,007 | €88,821 | +€54,815 | +161.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,007 | €88,821 | +€54,815 | +161.2% |
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 9 October 2026 via checked.be.