BEWEBWISE: 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.
BEWEBWISE
Largest movements
- Cash -€27,241
down €27,241 (-96.2%), from €28,331 to €1,090
mainly Net result for the year (-€15,753) and Tax, wage and social debts (-€10,488)
- Receivables within one year -€9,501
down €9,501 (-64.9%), from €14,641 to €5,140
of which Trade receivables: -€14,641
- Financial fixed assets +€2,400
new in 2025: €2,400
- Tangible fixed assets -€923
down €923 (-40.8%), from €2,264 to €1,340
- Deferred charges and accrued income +€665
new in 2025: €665
- Profit (loss) carried forward -€15,753
down €15,753, from €10,664 to -€5,089
- Tax, wage and social debts -€10,488
down €10,488 (-96.0%), from €10,927 to €439
- Trade debts -€5,904
down €5,904 (-86.4%), from €6,834 to €931
- Other debts -€2,456
down €2,456 (-96.3%), from €2,551 to €94
- Gross operating margin -€38,252
down €38,252, from €24,617 to -€13,635
- Taxes -€4,560
down €4,560, from €4,450 to -€110
- Other operating charges -€2,786
down €2,786 (-74.2%), from €3,752 to €966
- Depreciation -€408
down €408 (-30.6%), from €1,331 to €923
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 | €45,235 | €10,635 | -€34,600 | -76.5% |
| Fixed assets | 21/28 | €2,264 | €3,740 | +€1,477 | +65.2% |
| Tangible fixed assets | 22/27 | €2,264 | €1,340 | -€923 | -40.8% |
| Furniture and vehicles | 24 | €2,264 | €1,340 | -€923 | -40.8% |
| Financial fixed assets | 28 | - | €2,400 | +€2,400 | |
| Current assets | 29/58 | €42,972 | €6,894 | -€36,077 | -84.0% |
| Amounts receivable within one year | 40/41 | €14,641 | €5,140 | -€9,501 | -64.9% |
| Trade receivables | 40 | €14,641 | - | -€14,641 | |
| Other amounts receivable | 41 | - | €5,140 | +€5,140 | |
| Cash at bank and in hand | 54/58 | €28,331 | €1,090 | -€27,241 | -96.2% |
| Deferred charges and accrued income | 490/1 | - | €665 | +€665 | |
| Total equity and liabilities | 10/49 | €45,235 | €10,635 | -€34,600 | -76.5% |
| Equity | 10/15 | €24,924 | €9,171 | -€15,753 | -63.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,664 | -€5,089 | -€15,753 | |
| Amounts payable | 17/49 | €20,311 | €1,464 | -€18,848 | -92.8% |
| Amounts payable within one year | 42/48 | €20,311 | €1,464 | -€18,848 | -92.8% |
| Trade debts | 44 | €6,834 | €931 | -€5,904 | -86.4% |
| Suppliers | 440/4 | €6,834 | €931 | -€5,904 | -86.4% |
| Taxes, remuneration and social security | 45 | €10,927 | €439 | -€10,488 | -96.0% |
| Taxes | 450/3 | €10,927 | €439 | -€10,488 | -96.0% |
| Other amounts payable | 47/48 | €2,551 | €94 | -€2,456 | -96.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,331 | €923 | -€408 | -30.6% |
| Other operating charges | 640/8 | €3,752 | €966 | -€2,786 | -74.2% |
| Non-recurring operating charges | 66A | €406 | - | -€406 | |
| Gross operating margin | 9900 | €24,617 | -€13,635 | -€38,252 | |
| Operating profit (loss) | 9901 | €19,128 | -€15,524 | -€34,652 | |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €529 | €339 | -€190 | -35.9% |
| Recurring financial charges | 65 | €529 | €339 | -€190 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | €18,611 | -€15,863 | -€34,474 | |
| Income taxes | 67/77 | €4,450 | -€110 | -€4,560 | |
| Profit (loss) for the period | 9904 | €14,161 | -€15,753 | -€29,914 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,161 | -€15,753 | -€29,914 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.