BEWINE: 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.
BEWINE
Largest movements
- Stocks and contracts +€1,568
up €1,568 (+11.2%), from €13,987 to €15,555
- Receivables within one year -€1,491
down €1,491 (-40.1%), from €3,715 to €2,224
of which Trade receivables: -€2,009
- Cash +€262
up €262 (+40.5%), from €648 to €910
mainly Other debts (+€3,000) and Receivables within one year (+€1,491)
- Profit (loss) carried forward -€3,291
down €3,291 (-50.2%), from -€6,558 to -€9,849
- Other debts +€3,000
up €3,000 (+32.2%), from €9,327 to €12,327
- Trade debts +€1,185
up €1,185 (+4633.0%), from €26 to €1,211
- Tax, wage and social debts -€555
no longer reported in 2025 (was €555)
- Financial charges -€989
down €989 (-67.9%), from €1,457 to €467
- Taxes +€163
no longer reported in 2025 (was -€163)
- Gross operating margin -€140
down €140 (-7.4%), from -€1,886 to -€2,026
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 | €18,350 | €18,688 | +€339 | +1.8% |
| Current assets | 29/58 | €18,350 | €18,688 | +€339 | +1.8% |
| Stocks and contracts in progress | 3 | €13,987 | €15,555 | +€1,568 | +11.2% |
| Stocks | 30/36 | €13,987 | €15,555 | +€1,568 | +11.2% |
| Amounts receivable within one year | 40/41 | €3,715 | €2,224 | -€1,491 | -40.1% |
| Trade receivables | 40 | €3,715 | €1,706 | -€2,009 | -54.1% |
| Other amounts receivable | 41 | - | €518 | +€518 | |
| Cash at bank and in hand | 54/58 | €648 | €910 | +€262 | +40.5% |
| Total equity and liabilities | 10/49 | €18,350 | €18,688 | +€339 | +1.8% |
| Equity | 10/15 | €8,442 | €5,151 | -€3,291 | -39.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,558 | -€9,849 | -€3,291 | -50.2% |
| Amounts payable | 17/49 | €9,907 | €13,537 | +€3,630 | +36.6% |
| Amounts payable within one year | 42/48 | €9,907 | €13,537 | +€3,630 | +36.6% |
| Trade debts | 44 | €26 | €1,211 | +€1,185 | +4633.0% |
| Suppliers | 440/4 | €26 | €1,211 | +€1,185 | +4633.0% |
| Taxes, remuneration and social security | 45 | €555 | - | -€555 | |
| Taxes | 450/3 | €555 | - | -€555 | |
| Other amounts payable | 47/48 | €9,327 | €12,327 | +€3,000 | +32.2% |
| Non-recurring operating income | 76A | €903 | €5 | -€898 | -99.4% |
| Other operating charges | 640/8 | €63 | €69 | +€6 | +10.0% |
| Non-recurring operating charges | 66A | €1,489 | €728 | -€761 | -51.1% |
| Gross operating margin | 9900 | -€1,886 | -€2,026 | -€140 | -7.4% |
| Operating profit (loss) | 9901 | -€3,438 | -€2,824 | +€614 | +17.9% |
| Financial charges | 65/66B | €1,457 | €467 | -€989 | -67.9% |
| Recurring financial charges | 65 | €1,457 | €467 | -€989 | -67.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,895 | -€3,291 | +€1,604 | +32.8% |
| Income taxes | 67/77 | -€163 | - | +€163 | |
| Profit (loss) for the period | 9904 | -€4,732 | -€3,291 | +€1,440 | +30.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,732 | -€3,291 | +€1,440 | +30.4% |
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 11 October 2026 via checked.be.