BE-wijs-er: 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.
BE-wijs-er
Largest movements
- Receivables within one year -€9,000
down €9,000 (-67.5%), from €13,339 to €4,339
of which Other amounts receivable: -€9,000
- Tax, wage and social debts +€65,026
new in 2025: €65,026
- Profit (loss) carried forward -€59,983
down €59,983 (-19.2%), from -€313,209 to -€373,192
- Trade debts -€51,431
down €51,431 (-58.0%), from €88,703 to €37,272
- Other debts +€46,733
up €46,733 (+47.1%), from €99,167 to €145,901
- Debts after one year -€12,952
down €12,952 (-4.4%), from €292,987 to €280,035
- Other operating charges +€13,453
up €13,453 (+24.7%), from €54,500 to €67,953
- Write-downs -€10,958
no longer reported in 2025 (was €10,958)
- Financial charges +€3,718
up €3,718 (+545%), from €682 to €4,400
- Gross operating margin +€3,081
up €3,081 (+33.2%), from €9,289 to €12,370
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 | €336,150 | €327,211 | -€8,939 | -2.7% |
| Fixed assets | 21/28 | €322,452 | €322,452 | = | 0.0% |
| Tangible fixed assets | 22/27 | €322,452 | €322,452 | = | 0.0% |
| Land and buildings | 22 | €201,514 | €201,514 | = | 0.0% |
| Plant, machinery and equipment | 23 | €120,938 | €120,938 | = | 0.0% |
| Current assets | 29/58 | €13,698 | €4,758 | -€8,939 | -65.3% |
| Amounts receivable within one year | 40/41 | €13,339 | €4,339 | -€9,000 | -67.5% |
| Trade receivables | 40 | €4,339 | €4,339 | = | 0.0% |
| Other amounts receivable | 41 | €9,000 | - | -€9,000 | |
| Cash at bank and in hand | 54/58 | €359 | €420 | +€61 | +16.9% |
| Total equity and liabilities | 10/49 | €336,150 | €327,211 | -€8,939 | -2.7% |
| Equity | 10/15 | -€153,992 | -€213,975 | -€59,983 | -39.0% |
| Contributions | 10/11 | €112,400 | €112,400 | = | 0.0% |
| Revaluation surpluses | 12 | €27,328 | €27,328 | = | 0.0% |
| Reserves | 13 | €19,489 | €19,489 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,270 | €1,270 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,270 | €1,270 | = | 0.0% |
| Distributable reserves | 133 | €18,219 | €18,219 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€313,209 | -€373,192 | -€59,983 | -19.2% |
| Amounts payable | 17/49 | €490,142 | €541,186 | +€51,044 | +10.4% |
| Amounts payable after more than one year | 17 | €292,987 | €280,035 | -€12,952 | -4.4% |
| Financial debts | 170/4 | €292,987 | €280,035 | -€12,952 | -4.4% |
| Amounts payable within one year | 42/48 | €197,154 | €261,151 | +€63,996 | +32.5% |
| Current portion of amounts payable after more than one year | 42 | €9,284 | €12,952 | +€3,668 | +39.5% |
| Trade debts | 44 | €88,703 | €37,272 | -€51,431 | -58.0% |
| Suppliers | 440/4 | €88,703 | €37,272 | -€51,431 | -58.0% |
| Taxes, remuneration and social security | 45 | - | €65,026 | +€65,026 | |
| Taxes | 450/3 | - | €65,026 | +€65,026 | |
| Other amounts payable | 47/48 | €99,167 | €145,901 | +€46,733 | +47.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,958 | - | -€10,958 | |
| Other operating charges | 640/8 | €54,500 | €67,953 | +€13,453 | +24.7% |
| Gross operating margin | 9900 | €9,289 | €12,370 | +€3,081 | +33.2% |
| Operating profit (loss) | 9901 | -€56,170 | -€55,583 | +€586 | +1.0% |
| Financial charges | 65/66B | €682 | €4,400 | +€3,718 | +545% |
| Recurring financial charges | 65 | €682 | €4,400 | +€3,718 | +545% |
| Profit (loss) for the period before taxes | 9903 | -€56,852 | -€59,983 | -€3,131 | -5.5% |
| Profit (loss) for the period | 9904 | -€56,852 | -€59,983 | -€3,131 | -5.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€56,852 | -€59,983 | -€3,131 | -5.5% |
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 31 October 2026 via checked.be.