BEWNET CONSULTING: 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.
BEWNET CONSULTING
Largest movements
- Cash +€17,980
up €17,980 (+38.4%), from €46,880 to €64,859
mainly Other debts (+€79,952) and Net result for the year (+€74,871)
- Receivables within one year +€9,424
up €9,424 (+25.2%), from €37,364 to €46,787
of which Trade receivables: +€9,111
- Tangible fixed assets -€5,961
down €5,961 (-11.0%), from €54,391 to €48,430
of which Other tangible fixed assets: -€4,107
- Other debts +€79,952
up €79,952 (+133%), from €60,256 to €140,208
- Profit (loss) carried forward -€66,808
no longer reported in 2025 (was €66,808)
- Tax, wage and social debts +€13,189
up €13,189 (+507%), from €2,604 to €15,793
of which Taxes: +€15,793
- Trade debts -€4,312
down €4,312 (-67.5%), from €6,389 to €2,076
- Gross operating margin +€16,734
up €16,734 (+18.1%), from €92,330 to €109,064
- Taxes +€4,503
up €4,503 (+29.0%), from €15,514 to €20,017
- Financial charges -€1,437
down €1,437 (-54.9%), from €2,619 to €1,182
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 | €138,634 | €160,077 | +€21,442 | +15.5% |
| Fixed assets | 21/28 | €54,391 | €48,430 | -€5,961 | -11.0% |
| Tangible fixed assets | 22/27 | €54,391 | €48,430 | -€5,961 | -11.0% |
| Furniture and vehicles | 24 | €16,978 | €15,124 | -€1,854 | -10.9% |
| Other tangible fixed assets | 26 | €37,413 | €33,306 | -€4,107 | -11.0% |
| Current assets | 29/58 | €84,243 | €111,646 | +€27,403 | +32.5% |
| Amounts receivable within one year | 40/41 | €37,364 | €46,787 | +€9,424 | +25.2% |
| Trade receivables | 40 | €36,208 | €45,319 | +€9,111 | +25.2% |
| Other amounts receivable | 41 | €1,155 | €1,468 | +€313 | +27.1% |
| Cash at bank and in hand | 54/58 | €46,880 | €64,859 | +€17,980 | +38.4% |
| Total equity and liabilities | 10/49 | €138,634 | €160,077 | +€21,442 | +15.5% |
| Equity | 10/15 | €68,808 | €2,000 | -€66,808 | -97.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,808 | - | -€66,808 | |
| Amounts payable | 17/49 | €69,827 | €158,077 | +€88,250 | +126% |
| Amounts payable within one year | 42/48 | €69,248 | €158,077 | +€88,828 | +128% |
| Trade debts | 44 | €6,389 | €2,076 | -€4,312 | -67.5% |
| Suppliers | 440/4 | €6,389 | €2,076 | -€4,312 | -67.5% |
| Taxes, remuneration and social security | 45 | €2,604 | €15,793 | +€13,189 | +507% |
| Taxes | 450/3 | - | €15,793 | +€15,793 | |
| Remuneration and social security | 454/9 | €2,604 | - | -€2,604 | |
| Other amounts payable | 47/48 | €60,256 | €140,208 | +€79,952 | +133% |
| Accrued charges and deferred income | 492/3 | €579 | - | -€579 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,446 | €12,495 | +€49 | +0.4% |
| Other operating charges | 640/8 | €483 | €499 | +€16 | +3.4% |
| Gross operating margin | 9900 | €92,330 | €109,064 | +€16,734 | +18.1% |
| Operating profit (loss) | 9901 | €79,401 | €96,070 | +€16,669 | +21.0% |
| Financial charges | 65/66B | €2,619 | €1,182 | -€1,437 | -54.9% |
| Recurring financial charges | 65 | €2,619 | €1,182 | -€1,437 | -54.9% |
| Profit (loss) for the period before taxes | 9903 | €76,782 | €94,889 | +€18,107 | +23.6% |
| Income taxes | 67/77 | €15,514 | €20,017 | +€4,503 | +29.0% |
| Profit (loss) for the period | 9904 | €61,268 | €74,871 | +€13,603 | +22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €61,268 | €74,871 | +€13,603 | +22.2% |
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 15 October 2026 via checked.be.