BEWAFRUIT: what changed
Two fiscal 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.
BEWAFRUIT
Largest movements
- Cash -€70,573
down €70,573 (-12.6%), from €558,583 to €488,011
mainly Contributions, distributions and other (-€125,000) and Investment in fixed assets (net) (-€107,734)
- Receivables within one year -€58,826
down €58,826 (-80.0%), from €73,544 to €14,718
of which Other amounts receivable: -€56,309
- Deferred charges and accrued income +€20,493
up €20,493 (+809.5%), from €2,532 to €23,024
- Reserves -€73,557
down €73,557 (-19.7%), from €372,676 to €299,119
of which Distributable reserves: -€73,557
- Debts after one year -€20,330
down €20,330 (-79.9%), from €25,442 to €5,113
- Trade debts -€15,541
down €15,541 (-92.8%), from €16,750 to €1,209
- Gross operating margin -€105,402
down €105,402 (-26.5%), from €397,120 to €291,718
- Taxes -€35,989
down €35,989 (-65.8%), from €54,669 to €18,679
- Financial income -€5,162
down €5,162 (-46.3%), from €11,146 to €5,983
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 | €1,187,287 | €1,086,890 | -€100,397 | -8.5% |
| Fixed assets | 21/28 | €406,998 | €415,779 | +€8,781 | +2.2% |
| Tangible fixed assets | 22/27 | €406,363 | €415,144 | +€8,781 | +2.2% |
| Land and buildings | 22 | €235,601 | €236,055 | +€454 | +0.2% |
| Plant, machinery and equipment | 23 | €94,224 | €67,984 | -€26,240 | -27.8% |
| Furniture and vehicles | 24 | €76,538 | €111,105 | +€34,566 | +45.2% |
| Financial fixed assets | 28 | €635 | €635 | = | 0.0% |
| Current assets | 29/58 | €780,290 | €671,112 | -€109,178 | -14.0% |
| Amounts receivable within one year | 40/41 | €73,544 | €14,718 | -€58,826 | -80.0% |
| Trade receivables | 40 | €9,042 | €6,525 | -€2,517 | -27.8% |
| Other amounts receivable | 41 | €64,502 | €8,194 | -€56,309 | -87.3% |
| Current investments | 50/53 | €145,631 | €145,358 | -€273 | -0.2% |
| Cash at bank and in hand | 54/58 | €558,583 | €488,011 | -€70,573 | -12.6% |
| Deferred charges and accrued income | 490/1 | €2,532 | €23,024 | +€20,493 | +809.5% |
| Total equity and liabilities | 10/49 | €1,187,287 | €1,086,890 | -€100,397 | -8.5% |
| Equity | 10/15 | €1,050,382 | €976,826 | -€73,557 | -7.0% |
| Contributions | 10/11 | €170,100 | €170,100 | = | 0.0% |
| Reserves | 13 | €372,676 | €299,119 | -€73,557 | -19.7% |
| Non-distributable reserves | 130/1 | €14,610 | €14,610 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,610 | €14,610 | = | 0.0% |
| Tax-exempt reserves | 132 | €26,068 | €26,068 | = | 0.0% |
| Distributable reserves | 133 | €331,997 | €258,441 | -€73,557 | -22.2% |
| Profit (loss) carried forward | 14 | €507,606 | €507,606 | = | 0.0% |
| Amounts payable | 17/49 | €136,905 | €110,065 | -€26,840 | -19.6% |
| Amounts payable after more than one year | 17 | €25,442 | €5,113 | -€20,330 | -79.9% |
| Financial debts | 170/4 | €25,442 | €5,113 | -€20,330 | -79.9% |
| Amounts payable within one year | 42/48 | €111,463 | €104,947 | -€6,516 | -5.8% |
| Current portion of amounts payable after more than one year | 42 | €20,140 | €22,015 | +€1,876 | +9.3% |
| Trade debts | 44 | €16,750 | €1,209 | -€15,541 | -92.8% |
| Suppliers | 440/4 | €16,750 | €1,209 | -€15,541 | -92.8% |
| Taxes, remuneration and social security | 45 | €27,573 | €26,636 | -€937 | -3.4% |
| Taxes | 450/3 | €27,573 | €26,341 | -€1,232 | -4.5% |
| Remuneration and social security | 454/9 | - | €294 | +€294 | |
| Other amounts payable | 47/48 | €47,000 | €55,087 | +€8,087 | +17.2% |
| Accrued charges and deferred income | 492/3 | - | €5 | +€5 | |
| Remuneration, social security and pensions | 62 | €123,787 | €120,794 | -€2,993 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,478 | €98,953 | +€3,475 | +3.6% |
| Other operating charges | 640/8 | €6,953 | €7,074 | +€121 | +1.7% |
| Gross operating margin | 9900 | €397,120 | €291,718 | -€105,402 | -26.5% |
| Operating profit (loss) | 9901 | €170,901 | €64,897 | -€106,004 | -62.0% |
| Financial income | 75/76B | €11,146 | €5,983 | -€5,162 | -46.3% |
| Recurring financial income | 75 | €11,146 | €5,983 | -€5,162 | -46.3% |
| Financial charges | 65/66B | -€770 | €758 | +€1,527 | |
| Recurring financial charges | 65 | €816 | €485 | -€331 | -40.6% |
| Non-recurring financial charges | 66B | -€1,585 | €273 | +€1,858 | |
| Profit (loss) for the period before taxes | 9903 | €182,816 | €70,123 | -€112,694 | -61.6% |
| Income taxes | 67/77 | €54,669 | €18,679 | -€35,989 | -65.8% |
| Profit (loss) for the period | 9904 | €128,148 | €51,443 | -€76,704 | -59.9% |
| Profit (loss) for the period to be appropriated | 9905 | €128,148 | €51,443 | -€76,704 | -59.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.