BAVRE WESLEY: 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.
BAVRE WESLEY
Largest movements
- Receivables within one year -€27,725
down €27,725 (-48.7%), from €56,907 to €29,183
of which Other amounts receivable: -€27,883
- Tangible fixed assets -€23,612
down €23,612 (-23.9%), from €98,952 to €75,339
of which Land and buildings: -€19,243
- Cash +€6,267
new in 2025: €6,267
mainly Receivables within one year (+€27,725) and Depreciation (+€23,983)
- Deferred charges and accrued income -€2,189
down €2,189 (-47.4%), from €4,619 to €2,429
- Debts after one year -€32,278
down €32,278 (-23.8%), from €135,626 to €103,347
of which Financial debts: -€27,778
- Trade debts -€6,035
down €6,035 (-36.3%), from €16,637 to €10,602
- Short-term financial debts -€5,074
down €5,074 (-100%), from €5,074 to €0
- Profit (loss) carried forward -€3,503
down €3,503 (-6.2%), from -€56,748 to -€60,251
- Tax, wage and social debts -€1,861
down €1,861 (-47.3%), from €3,932 to €2,072
of which Taxes: -€3,246
- Staff costs +€8,414
new in 2025: €8,414
- Gross operating margin -€5,704
down €5,704 (-13.3%), from €43,048 to €37,344
- Financial charges -€1,871
down €1,871 (-18.9%), from €9,901 to €8,030
- Financial income +€614
up €614 (+65.6%), from €936 to €1,550
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 | €160,478 | €113,219 | -€47,259 | -29.4% |
| Fixed assets | 21/28 | €98,952 | €75,339 | -€23,612 | -23.9% |
| Tangible fixed assets | 22/27 | €98,952 | €75,339 | -€23,612 | -23.9% |
| Land and buildings | 22 | €77,521 | €58,278 | -€19,243 | -24.8% |
| Plant, machinery and equipment | 23 | €21,082 | €16,535 | -€4,547 | -21.6% |
| Furniture and vehicles | 24 | €349 | €526 | +€177 | +50.7% |
| Current assets | 29/58 | €61,526 | €37,879 | -€23,647 | -38.4% |
| Amounts receivable within one year | 40/41 | €56,907 | €29,183 | -€27,725 | -48.7% |
| Trade receivables | 40 | €0 | €158 | +€158 | |
| Other amounts receivable | 41 | €56,907 | €29,024 | -€27,883 | -49.0% |
| Cash at bank and in hand | 54/58 | - | €6,267 | +€6,267 | |
| Deferred charges and accrued income | 490/1 | €4,619 | €2,429 | -€2,189 | -47.4% |
| Total equity and liabilities | 10/49 | €160,478 | €113,219 | -€47,259 | -29.4% |
| Equity | 10/15 | -€27,263 | -€30,766 | -€3,503 | -12.8% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €23,235 | €23,235 | = | 0.0% |
| Distributable reserves | 133 | €23,235 | €23,235 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,748 | -€60,251 | -€3,503 | -6.2% |
| Amounts payable | 17/49 | €187,741 | €143,985 | -€43,756 | -23.3% |
| Amounts payable after more than one year | 17 | €135,626 | €103,347 | -€32,278 | -23.8% |
| Financial debts | 170/4 | €116,126 | €88,347 | -€27,778 | -23.9% |
| Other amounts payable | 178/9 | €19,500 | €15,000 | -€4,500 | -23.1% |
| Amounts payable within one year | 42/48 | €52,056 | €40,452 | -€11,604 | -22.3% |
| Current portion of amounts payable after more than one year | 42 | €26,413 | €27,778 | +€1,365 | +5.2% |
| Financial debts | 43 | €5,074 | €0 | -€5,074 | -100% |
| Credit institutions | 430/8 | €5,074 | €0 | -€5,074 | -100% |
| Trade debts | 44 | €16,637 | €10,602 | -€6,035 | -36.3% |
| Suppliers | 440/4 | €16,637 | €10,602 | -€6,035 | -36.3% |
| Taxes, remuneration and social security | 45 | €3,932 | €2,072 | -€1,861 | -47.3% |
| Taxes | 450/3 | €3,932 | €687 | -€3,246 | -82.5% |
| Remuneration and social security | 454/9 | - | €1,385 | +€1,385 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €59 | €185 | +€127 | +216% |
| Remuneration, social security and pensions | 62 | - | €8,414 | +€8,414 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,384 | €23,983 | -€401 | -1.6% |
| Other operating charges | 640/8 | €2,285 | €1,922 | -€363 | -15.9% |
| Gross operating margin | 9900 | €43,048 | €37,344 | -€5,704 | -13.3% |
| Operating profit (loss) | 9901 | €16,379 | €3,025 | -€13,354 | -81.5% |
| Financial income | 75/76B | €936 | €1,550 | +€614 | +65.6% |
| Recurring financial income | 75 | €936 | €1,550 | +€614 | +65.6% |
| Financial charges | 65/66B | €9,901 | €8,030 | -€1,871 | -18.9% |
| Recurring financial charges | 65 | €9,901 | €8,030 | -€1,871 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €7,414 | -€3,455 | -€10,869 | |
| Income taxes | 67/77 | €194 | €48 | -€146 | -75.1% |
| Profit (loss) for the period | 9904 | €7,220 | -€3,503 | -€10,723 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,220 | -€3,503 | -€10,723 |
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 15 October 2026 via checked.be.