BeWise HR: 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.
BeWise HR
Largest movements
- Cash +€45,926
up €45,926 (+55.0%), from €83,531 to €129,456
mainly Net result for the year (+€52,232) and Current portion of long-term debt (+€16,970)
- Tangible fixed assets +€18,013
up €18,013 (+54.1%), from €33,300 to €51,312
of which Land and buildings: +€28,081
- Receivables within one year +€8,716
up €8,716 (+22.8%), from €38,216 to €46,932
of which Trade receivables: +€32,375
- Reserves +€52,232
up €52,232 (+47.3%), from €110,342 to €162,574
- Current portion of long-term debt +€16,970
up €16,970 (+82.1%), from €20,663 to €37,632
- Debts after one year -€6,162
down €6,162 (-9.9%), from €62,266 to €56,105
- Short-term financial debts +€5,909
new in 2025: €5,909
- Tax, wage and social debts +€4,047
up €4,047 (+9.4%), from €43,016 to €47,063
of which Remuneration and social security: +€2,950
- Gross operating margin +€23,267
up €23,267 (+31.6%), from €73,568 to €96,835
- Taxes +€6,308
up €6,308 (+32.6%), from €19,374 to €25,682
- Depreciation +€2,001
up €2,001 (+19.6%), from €10,207 to €12,208
- Financial charges +€1,796
up €1,796 (+41.7%), from €4,301 to €6,097
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 | €279,934 | €352,582 | +€72,648 | +26.0% |
| Fixed assets | 21/28 | €157,866 | €175,878 | +€18,013 | +11.4% |
| Tangible fixed assets | 22/27 | €33,300 | €51,312 | +€18,013 | +54.1% |
| Land and buildings | 22 | - | €28,081 | +€28,081 | |
| Plant, machinery and equipment | 23 | €2,193 | €1,087 | -€1,106 | -50.4% |
| Furniture and vehicles | 24 | €31,106 | €22,144 | -€8,962 | -28.8% |
| Financial fixed assets | 28 | €124,566 | €124,566 | = | 0.0% |
| Current assets | 29/58 | €122,068 | €176,704 | +€54,635 | +44.8% |
| Amounts receivable within one year | 40/41 | €38,216 | €46,932 | +€8,716 | +22.8% |
| Trade receivables | 40 | €14,557 | €46,932 | +€32,375 | +222% |
| Other amounts receivable | 41 | €23,659 | €0 | -€23,659 | -100% |
| Cash at bank and in hand | 54/58 | €83,531 | €129,456 | +€45,926 | +55.0% |
| Deferred charges and accrued income | 490/1 | €321 | €315 | -€6 | -1.9% |
| Total equity and liabilities | 10/49 | €279,934 | €352,582 | +€72,648 | +26.0% |
| Equity | 10/15 | €128,342 | €180,574 | +€52,232 | +40.7% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Reserves | 13 | €110,342 | €162,574 | +€52,232 | +47.3% |
| Distributable reserves | 133 | €110,342 | €162,574 | +€52,232 | +47.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €151,592 | €172,008 | +€20,416 | +13.5% |
| Amounts payable after more than one year | 17 | €62,266 | €56,105 | -€6,162 | -9.9% |
| Financial debts | 170/4 | €62,266 | €56,105 | -€6,162 | -9.9% |
| Amounts payable within one year | 42/48 | €86,905 | €113,170 | +€26,265 | +30.2% |
| Current portion of amounts payable after more than one year | 42 | €20,663 | €37,632 | +€16,970 | +82.1% |
| Financial debts | 43 | - | €5,909 | +€5,909 | |
| Credit institutions | 430/8 | - | €5,909 | +€5,909 | |
| Trade debts | 44 | €1,727 | €58 | -€1,669 | -96.6% |
| Suppliers | 440/4 | €1,727 | €58 | -€1,669 | -96.6% |
| Taxes, remuneration and social security | 45 | €43,016 | €47,063 | +€4,047 | +9.4% |
| Taxes | 450/3 | €43,016 | €44,113 | +€1,097 | +2.6% |
| Remuneration and social security | 454/9 | - | €2,950 | +€2,950 | |
| Other amounts payable | 47/48 | €21,499 | €22,507 | +€1,008 | +4.7% |
| Accrued charges and deferred income | 492/3 | €2,421 | €2,734 | +€312 | +12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,207 | €12,208 | +€2,001 | +19.6% |
| Other operating charges | 640/8 | €298 | €1,163 | +€864 | +290% |
| Non-recurring operating charges | 66A | €801 | €0 | -€801 | -100.0% |
| Gross operating margin | 9900 | €73,568 | €96,835 | +€23,267 | +31.6% |
| Operating profit (loss) | 9901 | €62,263 | €83,465 | +€21,202 | +34.1% |
| Financial income | 75/76B | €657 | €546 | -€111 | -16.9% |
| Recurring financial income | 75 | €657 | €546 | -€111 | -16.9% |
| Financial charges | 65/66B | €4,301 | €6,097 | +€1,796 | +41.7% |
| Recurring financial charges | 65 | €4,301 | €6,097 | +€1,796 | +41.7% |
| Profit (loss) for the period before taxes | 9903 | €58,619 | €77,914 | +€19,295 | +32.9% |
| Income taxes | 67/77 | €19,374 | €25,682 | +€6,308 | +32.6% |
| Profit (loss) for the period | 9904 | €39,245 | €52,232 | +€12,988 | +33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,245 | €52,232 | +€12,988 | +33.1% |
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 23 October 2026 via checked.be.