Bewire: 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.
Bewire
Largest movements
- Cash -€151,348
down €151,348 (-95.9%), from €157,768 to €6,420
mainly Net result for the year (-€269,519) and Receivables within one year (-€101,993)
- Receivables within one year +€101,993
up €101,993 (+5.0%), from €2.0m to €2.1m
of which Trade receivables: +€104,740
- Financial fixed assets -€62,000
down €62,000 (-10.9%), from €567,981 to €505,981
- Reserves -€270,000
down €270,000 (-11.7%), from €2.3m to €2.0m
of which Distributable reserves: -€270,000
- Trade debts +€136,380
up €136,380 (+24.4%), from €558,050 to €694,430
- Tax, wage and social debts +€36,858
up €36,858 (+329%), from €11,190 to €48,048
of which Remuneration and social security: +€25,887
- Staff costs +€218,445
up €218,445 (+92.0%), from €237,476 to €455,921
- Purchases and services -€105,051
down €105,051 (-2.6%), from €4.0m to €3.9m
- Turnover -€98,014
down €98,014 (-2.6%), from €3.8m to €3.7m
- Financial charges +€67,987
up €67,987 (+1,004%), from €6,772 to €74,758
of which Non-recurring financial charges: +€62,000
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.
Derived cash bridge
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 | €2,934,993 | €2,838,949 | -€96,044 | -3.3% |
| Fixed assets | 21/28 | €695,150 | €639,573 | -€55,577 | -8.0% |
| Tangible fixed assets | 22/27 | €127,169 | €133,592 | +€6,423 | +5.1% |
| Plant, machinery and equipment | 23 | €17,678 | €12,023 | -€5,655 | -32.0% |
| Furniture and vehicles | 24 | €4,165 | €2,787 | -€1,378 | -33.1% |
| Other tangible fixed assets | 26 | €105,326 | €118,783 | +€13,457 | +12.8% |
| Financial fixed assets | 28 | €567,981 | €505,981 | -€62,000 | -10.9% |
| Current assets | 29/58 | €2,239,843 | €2,199,376 | -€40,467 | -1.8% |
| Amounts receivable within one year | 40/41 | €2,038,870 | €2,140,862 | +€101,993 | +5.0% |
| Trade receivables | 40 | €672,616 | €777,356 | +€104,740 | +15.6% |
| Other amounts receivable | 41 | €1,366,253 | €1,363,506 | -€2,747 | -0.2% |
| Cash at bank and in hand | 54/58 | €157,768 | €6,420 | -€151,348 | -95.9% |
| Deferred charges and accrued income | 490/1 | €43,205 | €52,093 | +€8,889 | +20.6% |
| Total equity and liabilities | 10/49 | €2,934,993 | €2,838,949 | -€96,044 | -3.3% |
| Equity | 10/15 | €2,365,753 | €2,096,234 | -€269,519 | -11.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €2,303,400 | €2,033,400 | -€270,000 | -11.7% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €2,297,200 | €2,027,200 | -€270,000 | -11.8% |
| Profit (loss) carried forward | 14 | €353 | €834 | +€481 | +136% |
| Provisions and deferred taxes | 16 | - | €237 | +€237 | |
| Provisions for liabilities and charges | 160/5 | - | €237 | +€237 | |
| Pensions and similar obligations | 160 | - | €237 | +€237 | |
| Amounts payable | 17/49 | €569,240 | €742,478 | +€173,238 | +30.4% |
| Amounts payable within one year | 42/48 | €569,240 | €742,478 | +€173,238 | +30.4% |
| Trade debts | 44 | €558,050 | €694,430 | +€136,380 | +24.4% |
| Suppliers | 440/4 | €558,050 | €694,430 | +€136,380 | +24.4% |
| Taxes, remuneration and social security | 45 | €11,190 | €48,048 | +€36,858 | +329% |
| Taxes | 450/3 | €820 | €11,792 | +€10,972 | +1,338% |
| Remuneration and social security | 454/9 | €10,370 | €36,257 | +€25,887 | +250% |
| Turnover | 70 | €3,776,841 | €3,678,827 | -€98,014 | -2.6% |
| Non-recurring operating income | 76A | €85,128 | €6,366 | -€78,762 | -92.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,995,767 | €3,890,716 | -€105,051 | -2.6% |
| Remuneration, social security and pensions | 62 | €237,476 | €455,921 | +€218,445 | +92.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,541 | €45,914 | -€7,628 | -14.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €237 | +€237 | |
| Other operating charges | 640/8 | €9,737 | €9,497 | -€239 | -2.5% |
| Non-recurring operating charges | 66A | - | €85,128 | +€85,128 | |
| Gross operating margin | 9900 | €401,272 | €375,848 | -€25,425 | -6.3% |
| Operating profit (loss) | 9901 | €100,519 | -€220,849 | -€321,368 | |
| Financial income | 75/76B | €39,119 | €27,062 | -€12,057 | -30.8% |
| Recurring financial income | 75 | €39,119 | €27,062 | -€12,057 | -30.8% |
| Financial charges | 65/66B | €6,772 | €74,758 | +€67,987 | +1,004% |
| Recurring financial charges | 65 | €6,772 | €12,758 | +€5,987 | +88.4% |
| Non-recurring financial charges | 66B | - | €62,000 | +€62,000 | |
| Profit (loss) for the period before taxes | 9903 | €132,867 | -€268,545 | -€401,412 | |
| Income taxes | 67/77 | €320 | €974 | +€654 | +204% |
| Profit (loss) for the period | 9904 | €132,547 | -€269,519 | -€402,066 | |
| Profit (loss) for the period to be appropriated | 9905 | €132,547 | -€269,519 | -€402,066 |
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 29 October 2026 via checked.be.