Bewalu: 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.
Bewalu
Largest movements
- Tangible fixed assets +€37,952
up €37,952 (+13.1%), from €290,653 to €328,605
- Cash +€9,914
up €9,914 (+13059.0%), from €76 to €9,990
mainly Other debts (+€126,538) and Depreciation (+€8,312)
- Receivables within one year -€4,411
down €4,411 (-76.0%), from €5,805 to €1,394
- Other debts +€126,538
up €126,538 (+111.5%), from €113,497 to €240,035
- Trade debts -€47,077
down €47,077 (-89.1%), from €52,813 to €5,735
- Profit (loss) carried forward -€31,620
down €31,620 (-45.3%), from -€69,775 to -€101,395
- Debts after one year -€8,859
down €8,859 (-5.0%), from €175,714 to €166,855
- Current portion of long-term debt +€4,573
up €4,573 (+106.7%), from €4,286 to €8,859
- Gross operating margin +€32,838
up €32,838 (+71.9%), from -€45,682 to -€12,844
- Depreciation -€6,806
down €6,806 (-45.0%), from €15,118 to €8,312
- Financial charges +€1,105
up €1,105 (+14.1%), from €7,859 to €8,965
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 | €296,534 | €340,089 | +€43,555 | +14.7% |
| Fixed assets | 21/28 | €290,653 | €328,605 | +€37,952 | +13.1% |
| Tangible fixed assets | 22/27 | €290,653 | €328,605 | +€37,952 | +13.1% |
| Land and buildings | 22 | €290,653 | €328,605 | +€37,952 | +13.1% |
| Current assets | 29/58 | €5,881 | €11,485 | +€5,603 | +95.3% |
| Amounts receivable within one year | 40/41 | €5,805 | €1,394 | -€4,411 | -76.0% |
| Other amounts receivable | 41 | €5,805 | €1,394 | -€4,411 | -76.0% |
| Cash at bank and in hand | 54/58 | €76 | €9,990 | +€9,914 | +13059.0% |
| Deferred charges and accrued income | 490/1 | - | €100 | +€100 | |
| Total equity and liabilities | 10/49 | €296,534 | €340,089 | +€43,555 | +14.7% |
| Equity | 10/15 | -€49,775 | -€81,395 | -€31,620 | -63.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,775 | -€101,395 | -€31,620 | -45.3% |
| Amounts payable | 17/49 | €346,310 | €421,484 | +€75,175 | +21.7% |
| Amounts payable after more than one year | 17 | €175,714 | €166,855 | -€8,859 | -5.0% |
| Financial debts | 170/4 | €175,714 | €166,855 | -€8,859 | -5.0% |
| Amounts payable within one year | 42/48 | €170,595 | €254,630 | +€84,034 | +49.3% |
| Current portion of amounts payable after more than one year | 42 | €4,286 | €8,859 | +€4,573 | +106.7% |
| Trade debts | 44 | €52,813 | €5,735 | -€47,077 | -89.1% |
| Suppliers | 440/4 | €52,813 | €5,735 | -€47,077 | -89.1% |
| Other amounts payable | 47/48 | €113,497 | €240,035 | +€126,538 | +111.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,118 | €8,312 | -€6,806 | -45.0% |
| Other operating charges | 640/8 | €1,121 | €1,500 | +€378 | +33.7% |
| Gross operating margin | 9900 | -€45,682 | -€12,844 | +€32,838 | +71.9% |
| Operating profit (loss) | 9901 | -€61,921 | -€22,655 | +€39,265 | +63.4% |
| Financial income | 75/76B | €5 | €0 | -€4 | -89.8% |
| Recurring financial income | 75 | €5 | €0 | -€4 | -89.8% |
| Financial charges | 65/66B | €7,859 | €8,965 | +€1,105 | +14.1% |
| Recurring financial charges | 65 | €7,859 | €8,965 | +€1,105 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | -€69,775 | -€31,620 | +€38,156 | +54.7% |
| Profit (loss) for the period | 9904 | -€69,775 | -€31,620 | +€38,156 | +54.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€69,775 | -€31,620 | +€38,156 | +54.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.