BEWA TECHNICS: 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.
BEWA TECHNICS
Largest movements
- Cash +€20,858
up €20,858 (+131%), from €15,958 to €36,816
mainly Net result for the year (+€44,222) and Depreciation (+€7,954)
- Tangible fixed assets +€12,106
up €12,106 (+90.1%), from €13,440 to €25,545
of which Furniture and vehicles: +€19,558
- Stocks and contracts -€7,199
no longer reported in 2025 (was €7,199)
- Profit (loss) carried forward +€44,222
up €44,222, from -€2,127 to €42,095
- Accrued charges and deferred income -€14,219
down €14,219 (-80.9%), from €17,574 to €3,355
- Debts after one year -€3,292
no longer reported in 2025 (was €3,292)
- Current portion of long-term debt -€2,765
down €2,765 (-49.5%), from €5,588 to €2,823
- Other debts +€1,849
up €1,849 (+4.9%), from €37,434 to €39,283
- Gross operating margin +€61,968
up €61,968, from -€7,155 to €54,813
- Taxes +€1,378
new in 2025: €1,378
- Depreciation -€1,328
down €1,328 (-14.3%), from €9,283 to €7,954
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 | €71,505 | €97,827 | +€26,322 | +36.8% |
| Fixed assets | 21/28 | €13,440 | €25,545 | +€12,106 | +90.1% |
| Tangible fixed assets | 22/27 | €13,440 | €25,545 | +€12,106 | +90.1% |
| Land and buildings | 22 | €2,173 | €1,833 | -€340 | -15.6% |
| Plant, machinery and equipment | 23 | €715 | - | -€715 | |
| Furniture and vehicles | 24 | €264 | €19,822 | +€19,558 | +7,409% |
| Leasing and similar rights | 25 | €10,288 | €3,891 | -€6,397 | -62.2% |
| Current assets | 29/58 | €58,065 | €72,282 | +€14,217 | +24.5% |
| Stocks and contracts in progress | 3 | €7,199 | - | -€7,199 | |
| Contracts in progress | 37 | €7,199 | - | -€7,199 | |
| Amounts receivable within one year | 40/41 | €34,331 | €34,851 | +€520 | +1.5% |
| Trade receivables | 40 | €32,600 | €31,553 | -€1,047 | -3.2% |
| Other amounts receivable | 41 | €1,731 | €3,298 | +€1,567 | +90.5% |
| Cash at bank and in hand | 54/58 | €15,958 | €36,816 | +€20,858 | +131% |
| Deferred charges and accrued income | 490/1 | €578 | €616 | +€38 | +6.6% |
| Total equity and liabilities | 10/49 | €71,505 | €97,827 | +€26,322 | +36.8% |
| Equity | 10/15 | -€127 | €44,095 | +€44,222 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,127 | €42,095 | +€44,222 | |
| Amounts payable | 17/49 | €71,632 | €53,732 | -€17,900 | -25.0% |
| Amounts payable after more than one year | 17 | €3,292 | - | -€3,292 | |
| Financial debts | 170/4 | €3,292 | - | -€3,292 | |
| Amounts payable within one year | 42/48 | €50,766 | €50,377 | -€390 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €5,588 | €2,823 | -€2,765 | -49.5% |
| Trade debts | 44 | €7,744 | €6,893 | -€851 | -11.0% |
| Suppliers | 440/4 | €7,744 | €6,893 | -€851 | -11.0% |
| Taxes, remuneration and social security | 45 | - | €1,378 | +€1,378 | |
| Taxes | 450/3 | - | €1,378 | +€1,378 | |
| Other amounts payable | 47/48 | €37,434 | €39,283 | +€1,849 | +4.9% |
| Accrued charges and deferred income | 492/3 | €17,574 | €3,355 | -€14,219 | -80.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,283 | €7,954 | -€1,328 | -14.3% |
| Other operating charges | 640/8 | €919 | €1,138 | +€219 | +23.9% |
| Gross operating margin | 9900 | -€7,155 | €54,813 | +€61,968 | |
| Operating profit (loss) | 9901 | -€17,356 | €45,721 | +€63,077 | |
| Financial income | 75/76B | €175 | €13 | -€161 | -92.3% |
| Recurring financial income | 75 | €175 | €13 | -€161 | -92.3% |
| Financial charges | 65/66B | €373 | €134 | -€239 | -64.0% |
| Recurring financial charges | 65 | €373 | €134 | -€239 | -64.0% |
| Profit (loss) for the period before taxes | 9903 | -€17,555 | €45,600 | +€63,155 | |
| Income taxes | 67/77 | - | €1,378 | +€1,378 | |
| Profit (loss) for the period | 9904 | -€17,555 | €44,222 | +€61,777 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,555 | €44,222 | +€61,777 |
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.