BeWize: 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.
BeWize
Largest movements
- Tangible fixed assets +€61,103
up €61,103 (+61.0%), from €100,170 to €161,273
of which Furniture and vehicles: +€63,803
- Cash +€31,747
up €31,747 (+41.0%), from €77,433 to €109,179
mainly Net result for the year (+€89,160) and Depreciation (+€21,095)
- Receivables within one year +€28,469
up €28,469 (+103.5%), from €27,495 to €55,964
of which Trade receivables: +€28,469
- Deferred charges and accrued income +€4,330
new in 2025: €4,330
- Profit (loss) carried forward +€87,494
up €87,494 (+62.0%), from €141,219 to €228,713
- Tax, wage and social debts +€14,959
up €14,959 (+118.8%), from €12,589 to €27,548
of which Taxes: +€12,950
- Current portion of long-term debt +€11,576
new in 2025: €11,576
- Debts after one year +€10,493
up €10,493 (+24.7%), from €42,420 to €52,913
- Gross operating margin +€65,634
up €65,634 (+69.7%), from €94,110 to €159,744
- Staff costs +€17,724
up €17,724 (+563.3%), from €3,146 to €20,871
- Depreciation +€10,006
up €10,006 (+90.2%), from €11,090 to €21,095
- Taxes +€8,283
up €8,283 (+51.1%), from €16,219 to €24,501
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 | €205,097 | €330,746 | +€125,649 | +61.3% |
| Fixed assets | 21/28 | €100,170 | €161,273 | +€61,103 | +61.0% |
| Tangible fixed assets | 22/27 | €100,170 | €161,273 | +€61,103 | +61.0% |
| Land and buildings | 22 | €76,140 | €73,440 | -€2,700 | -3.5% |
| Furniture and vehicles | 24 | €24,030 | €87,833 | +€63,803 | +265.5% |
| Current assets | 29/58 | €104,928 | €169,474 | +€64,546 | +61.5% |
| Amounts receivable within one year | 40/41 | €27,495 | €55,964 | +€28,469 | +103.5% |
| Trade receivables | 40 | €25,801 | €54,270 | +€28,469 | +110.3% |
| Other amounts receivable | 41 | €1,694 | €1,694 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €77,433 | €109,179 | +€31,747 | +41.0% |
| Deferred charges and accrued income | 490/1 | - | €4,330 | +€4,330 | |
| Total equity and liabilities | 10/49 | €205,097 | €330,746 | +€125,649 | +61.3% |
| Equity | 10/15 | €149,219 | €236,713 | +€87,494 | +58.6% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €141,219 | €228,713 | +€87,494 | +62.0% |
| Amounts payable | 17/49 | €55,878 | €94,033 | +€38,156 | +68.3% |
| Amounts payable after more than one year | 17 | €42,420 | €52,913 | +€10,493 | +24.7% |
| Other amounts payable | 178/9 | €42,420 | €52,913 | +€10,493 | +24.7% |
| Amounts payable within one year | 42/48 | €13,457 | €41,120 | +€27,663 | +205.6% |
| Current portion of amounts payable after more than one year | 42 | - | €11,576 | +€11,576 | |
| Trade debts | 44 | €723 | €447 | -€276 | -38.2% |
| Suppliers | 440/4 | €723 | €447 | -€276 | -38.2% |
| Taxes, remuneration and social security | 45 | €12,589 | €27,548 | +€14,959 | +118.8% |
| Taxes | 450/3 | €12,185 | €25,135 | +€12,950 | +106.3% |
| Remuneration and social security | 454/9 | €404 | €2,413 | +€2,009 | +497.5% |
| Other amounts payable | 47/48 | €145 | €1,549 | +€1,404 | +968.2% |
| Remuneration, social security and pensions | 62 | €3,146 | €20,871 | +€17,724 | +563.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,090 | €21,095 | +€10,006 | +90.2% |
| Other operating charges | 640/8 | €1,123 | €1,215 | +€92 | +8.2% |
| Gross operating margin | 9900 | €94,110 | €159,744 | +€65,634 | +69.7% |
| Operating profit (loss) | 9901 | €78,751 | €116,562 | +€37,812 | +48.0% |
| Financial income | 75/76B | €2 | €3 | +€1 | +24.8% |
| Recurring financial income | 75 | €2 | €3 | +€1 | +24.8% |
| Financial charges | 65/66B | €3,652 | €2,904 | -€748 | -20.5% |
| Recurring financial charges | 65 | €3,652 | €2,904 | -€748 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €75,101 | €113,661 | +€38,560 | +51.3% |
| Income taxes | 67/77 | €16,219 | €24,501 | +€8,283 | +51.1% |
| Profit (loss) for the period | 9904 | €58,882 | €89,160 | +€30,277 | +51.4% |
| Profit (loss) for the period to be appropriated | 9905 | €58,882 | €89,160 | +€30,277 | +51.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.