BEWINES: 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.
BEWINES
Largest movements
- Intangible fixed assets -€7,856
down €7,856 (-98.8%), from €7,952 to €96
- Tangible fixed assets -€1,860
down €1,860 (-55.7%), from €3,338 to €1,478
- Receivables within one year +€1,503
up €1,503 (+233.1%), from €645 to €2,148
- Financial fixed assets -€400
no longer reported in 2025 (was €400)
- Profit (loss) carried forward -€31,698
down €31,698 (-65.4%), from -€48,448 to -€80,146
- Other debts +€13,430
up €13,430 (+23.9%), from €56,263 to €69,693
- Trade debts +€11,656
up €11,656 (+165809.8%), from €7 to €11,663
- Short-term financial debts -€1,490
down €1,490 (-32.5%), from €4,589 to €3,099
- Tax, wage and social debts -€410
down €410 (-44.5%), from €923 to €513
- Gross operating margin -€9,201
down €9,201 (-92.9%), from -€9,906 to -€19,107
- Depreciation -€3,835
down €3,835 (-26.9%), from €14,285 to €10,449
- Taxes -€503
no longer reported in 2025 (was €503)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,334 | €8,822 | -€8,512 | -49.1% |
| Fixed assets | 21/28 | €11,689 | €1,574 | -€10,115 | -86.5% |
| Intangible fixed assets | 21 | €7,952 | €96 | -€7,856 | -98.8% |
| Tangible fixed assets | 22/27 | €3,338 | €1,478 | -€1,860 | -55.7% |
| Furniture and vehicles | 24 | €3,338 | €1,478 | -€1,860 | -55.7% |
| Financial fixed assets | 28 | €400 | - | -€400 | |
| Current assets | 29/58 | €5,645 | €7,248 | +€1,603 | +28.4% |
| Stocks and contracts in progress | 3 | €5,000 | €5,100 | +€100 | +2.0% |
| Stocks | 30/36 | €5,000 | €5,100 | +€100 | +2.0% |
| Amounts receivable within one year | 40/41 | €645 | €2,148 | +€1,503 | +233.1% |
| Trade receivables | 40 | €645 | €2,148 | +€1,503 | +233.1% |
| Total equity and liabilities | 10/49 | €17,334 | €8,822 | -€8,512 | -49.1% |
| Equity | 10/15 | -€44,448 | -€76,146 | -€31,698 | -71.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,448 | -€80,146 | -€31,698 | -65.4% |
| Amounts payable | 17/49 | €61,783 | €84,968 | +€23,186 | +37.5% |
| Amounts payable within one year | 42/48 | €61,783 | €84,968 | +€23,186 | +37.5% |
| Financial debts | 43 | €4,589 | €3,099 | -€1,490 | -32.5% |
| Credit institutions | 430/8 | €4,589 | €3,099 | -€1,490 | -32.5% |
| Trade debts | 44 | €7 | €11,663 | +€11,656 | +165809.8% |
| Suppliers | 440/4 | €7 | €11,663 | +€11,656 | +165809.8% |
| Taxes, remuneration and social security | 45 | €923 | €513 | -€410 | -44.5% |
| Taxes | 450/3 | €923 | €513 | -€410 | -44.5% |
| Other amounts payable | 47/48 | €56,263 | €69,693 | +€13,430 | +23.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,285 | €10,449 | -€3,835 | -26.9% |
| Gross operating margin | 9900 | -€9,906 | -€19,107 | -€9,201 | -92.9% |
| Operating profit (loss) | 9901 | -€24,190 | -€29,556 | -€5,366 | -22.2% |
| Financial income | 75/76B | - | €70 | +€70 | |
| Recurring financial income | 75 | - | €70 | +€70 | |
| Financial charges | 65/66B | €742 | €909 | +€167 | +22.5% |
| Recurring financial charges | 65 | €742 | €909 | +€167 | +22.5% |
| Profit (loss) for the period before taxes | 9903 | -€24,932 | -€30,395 | -€5,463 | -21.9% |
| Income taxes | 67/77 | €503 | - | -€503 | |
| Profit (loss) for the period | 9904 | -€25,434 | -€30,395 | -€4,961 | -19.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,434 | -€30,395 | -€4,961 | -19.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.