BEWEL: 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.
What changed
BEWEL
NACE 88.993, Social work activities without accommodation
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2.9m
2024 · €844,089+€2.0m
Equity
€37.4m
2024 · €34.5m+€2.8m
Cash
€8.3m
2024 · €4.2m+€4.2m
Balance sheet total
€63.9m
2024 · €61.5m+€2.4m
Largest movements
Assets
- Cash +€4.2m
up €4.2m (+100.3%), from €4.2m to €8.3m
mainly Depreciation (+€3.1m) and Net result for the year (+€2.9m)
- Tangible fixed assets -€2.0m
down €2.0m (-6.6%), from €29.8m to €27.8m
of which Land and buildings: -€1.1m
Equity and liabilities
- Profit (loss) carried forward +€2.9m
up €2.9m (+19.0%), from €15.1m to €18.0m
- Debts after one year -€1.1m
down €1.1m (-17.5%), from €6.5m to €5.4m
Income statement
- Turnover +€3.6m
up €3.6m (+14.6%), from €25.0m to €28.6m
- Staff costs +€3.5m
up €3.5m (+6.1%), from €57.3m to €60.8m
- Financial income +€377,089
up €377,089 (+85.5%), from €440,827 to €817,916
- Financial charges +€348,468
up €348,468 (+196.9%), from €176,976 to €525,444
- Other operating income +€340,555
up €340,555 (+10.6%), from €3.2m to €3.6m
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.
Result 2024
€844,089
Turnover
+€3.6m
Other operating income
+€340,555
Goods and materials
-€53,658
Services and other goods
-€202,654
Staff costs
-€3.5m
Depreciation
-€40,619
Write-downs
-€2,029
Other operating charges
+€164,086
Other operating items
+€1.7m
Financial income
+€377,089
Financial charges
-€348,468
Result 2025
€2.9m
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.
From operations
+€6.9m
Investment
-€1.6m
Financing
-€1.2m
Cash 2024
€4.2m
From operations (derived)
+€6.9m
Net result for the year
+€2.9m
Depreciation
+€3.1m
Receivables after one year
-€93,333
Stocks and contracts
+€33,173
Receivables within one year
+€372,759
Deferred charges and accrued income
-€31,944
Provisions
+€130,807
Debts within one year
+€536,970
Accrued charges and deferred income
+€6,558
Investment (derived)
-€1.6m
Investment in fixed assets (net)
-€1.1m
Current investments
-€453,392
Financing
-€1.2m
Debts after one year
-€1.1m
Contributions, distributions and other
-€43,827
Cash 2025
€8.3m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,531,245 | €63,895,568 | +€2.4m | +3.8% |
| Fixed assets | 21/28 | €29,827,945 | €27,858,050 | -€2.0m | -6.6% |
| Tangible fixed assets | 22/27 | €29,783,445 | €27,818,050 | -€2.0m | -6.6% |
| Land and buildings | 22 | €25,647,716 | €24,511,934 | -€1.1m | -4.4% |
| Plant, machinery and equipment | 23 | €2,282,160 | €1,673,518 | -€608,642 | -26.7% |
| Furniture and vehicles | 24 | €1,470,009 | €1,544,779 | +€74,770 | +5.1% |
| Other tangible fixed assets | 26 | €30,000 | €30,000 | = | 0.0% |
| Assets under construction and advance payments | 27 | €353,561 | €57,818 | -€295,742 | -83.6% |
| Financial fixed assets | 28 | €44,500 | €40,000 | -€4,500 | -10.1% |
| Other financial fixed assets | 284/8 | €44,500 | €40,000 | -€4,500 | -10.1% |
| Shares | 284 | €44,500 | €40,000 | -€4,500 | -10.1% |
| Current assets | 29/58 | €31,703,299 | €36,037,519 | +€4.3m | +13.7% |
| Amounts receivable after more than one year | 29 | €160,000 | €253,333 | +€93,333 | +58.3% |
| Other amounts receivable | 291 | €160,000 | €253,333 | +€93,333 | +58.3% |
| Stocks and contracts in progress | 3 | €454,333 | €421,160 | -€33,173 | -7.3% |
| Stocks | 30/36 | €454,333 | €421,160 | -€33,173 | -7.3% |
| Raw materials and consumables | 30/31 | €368,404 | €299,264 | -€69,140 | -18.8% |
| Finished goods | 33 | €81,468 | €116,623 | +€35,155 | +43.2% |
| Goods purchased for resale | 34 | €4,462 | €5,273 | +€811 | +18.2% |
| Amounts receivable within one year | 40/41 | €7,300,912 | €6,928,153 | -€372,759 | -5.1% |
| Trade receivables | 40 | €4,733,619 | €5,100,245 | +€366,626 | +7.7% |
| Other amounts receivable | 41 | €2,567,293 | €1,827,909 | -€739,385 | -28.8% |
| Current investments | 50/53 | €19,571,282 | €20,024,674 | +€453,392 | +2.3% |
| Cash at bank and in hand | 54/58 | €4,150,344 | €8,311,826 | +€4.2m | +100.3% |
| Deferred charges and accrued income | 490/1 | €66,428 | €98,372 | +€31,944 | +48.1% |
| Total equity and liabilities | 10/49 | €61,531,245 | €63,895,568 | +€2.4m | +3.8% |
| Equity | 10/15 | €34,518,325 | €37,352,223 | +€2.8m | +8.2% |
| Contributions | 10/11 | €3,890,912 | €3,890,912 | = | 0.0% |
| Capital | 10 | €3,890,912 | €3,890,912 | = | 0.0% |
| Reserves | 13 | €14,979,966 | €14,979,966 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,144,233 | €18,021,959 | +€2.9m | +19.0% |
| Investment grants | 15 | €503,213 | €459,386 | -€43,827 | -8.7% |
| Provisions and deferred taxes | 16 | €6,895,838 | €7,026,644 | +€130,807 | +1.9% |
| Provisions for liabilities and charges | 160/5 | €6,895,838 | €7,026,644 | +€130,807 | +1.9% |
| Pensions and similar obligations | 160 | €555,433 | €682,620 | +€127,187 | +22.9% |
| Major repairs and maintenance | 162 | €6,320,407 | €6,320,407 | = | 0.0% |
| Other liabilities and charges | 164/5 | €19,998 | €23,617 | +€3,619 | +18.1% |
| Amounts payable | 17/49 | €20,117,082 | €19,516,701 | -€600,382 | -3.0% |
| Amounts payable after more than one year | 17 | €6,523,395 | €5,379,486 | -€1.1m | -17.5% |
| Financial debts | 170/4 | €6,523,395 | €5,379,486 | -€1.1m | -17.5% |
| Credit institutions | 173 | €6,523,395 | €5,379,486 | -€1.1m | -17.5% |
| Amounts payable within one year | 42/48 | €13,414,249 | €13,951,219 | +€536,970 | +4.0% |
| Current portion of amounts payable after more than one year | 42 | €1,121,398 | €1,143,909 | +€22,512 | +2.0% |
| Trade debts | 44 | €2,191,311 | €2,232,526 | +€41,215 | +1.9% |
| Suppliers | 440/4 | €2,191,311 | €2,232,526 | +€41,215 | +1.9% |
| Taxes, remuneration and social security | 45 | €10,101,541 | €10,557,301 | +€455,760 | +4.5% |
| Taxes | 450/3 | €1,571,034 | €1,545,335 | -€25,699 | -1.6% |
| Remuneration and social security | 454/9 | €8,530,507 | €9,011,966 | +€481,459 | +5.6% |
| Accrued charges and deferred income | 492/3 | €179,437 | €185,995 | +€6,558 | +3.7% |
| Operating income | 70/76A | €67,390,848 | €73,142,576 | +€5.8m | +8.5% |
| Turnover | 70 | €24,995,886 | €28,644,666 | +€3.6m | +14.6% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€2,171 | €35,155 | +€37,327 | |
| Membership fees, donations, legacies and grants | 73 | €39,078,239 | €40,912,340 | +€1.8m | +4.7% |
| Other operating income | 74 | €3,209,861 | €3,550,415 | +€340,555 | +10.6% |
| Non-recurring operating income | 76A | €109,034 | - | -€109,034 | |
| Operating charges | 60/66A | €66,810,609 | €70,557,322 | +€3.7m | +5.6% |
| Goods for resale, raw materials and consumables | 60 | €575,427 | €629,085 | +€53,658 | +9.3% |
| Purchases | 600/8 | €550,155 | €560,756 | +€10,601 | +1.9% |
| Change in stocks: decrease (increase) | 609 | €25,272 | €68,329 | +€43,057 | +170.4% |
| Services and other goods | 61 | €5,534,750 | €5,737,404 | +€202,654 | +3.7% |
| Remuneration, social security and pensions | 62 | €57,262,764 | €60,768,333 | +€3.5m | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,040,251 | €3,080,871 | +€40,619 | +1.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,029 | - | +€2,029 | |
| Other operating charges | 640/8 | €374,910 | €210,824 | -€164,086 | -43.8% |
| Non-recurring operating charges | 66A | €5,404 | - | -€5,404 | |
| Operating profit (loss) | 9901 | €580,239 | €2,585,254 | +€2.0m | +345.5% |
| Financial income | 75/76B | €440,827 | €817,916 | +€377,089 | +85.5% |
| Recurring financial income | 75 | €440,827 | €817,916 | +€377,089 | +85.5% |
| Income from current assets | 751 | €120,503 | €112,802 | -€7,701 | -6.4% |
| Other financial income | 752/9 | €320,324 | €705,114 | +€384,790 | +120.1% |
| Financial charges | 65/66B | €176,976 | €525,444 | +€348,468 | +196.9% |
| Recurring financial charges | 65 | €176,976 | €525,444 | +€348,468 | +196.9% |
| Debt charges | 650 | €172,825 | €159,032 | -€13,793 | -8.0% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | -€117,727 | €217,638 | +€335,365 | |
| Other financial charges | 652/9 | €121,879 | €148,774 | +€26,895 | +22.1% |
| Profit (loss) for the period before taxes | 9903 | €844,089 | €2,877,726 | +€2.0m | +240.9% |
| Profit (loss) for the period | 9904 | €844,089 | €2,877,726 | +€2.0m | +240.9% |
| Profit (loss) for the period to be appropriated | 9905 | €844,089 | €2,877,726 | +€2.0m | +240.9% |
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 9 October 2026 via checked.be.