BeWood 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.
BeWood Consulting
Largest movements
- Financial fixed assets +€156,800
up €156,800 (+2,529%), from €6,200 to €163,000
- Cash -€13,891
down €13,891 (-55.0%), from €25,236 to €11,345
mainly Investment in fixed assets (net) (-€157,790) and Tax, wage and social debts (-€10,872)
- Receivables within one year -€8,336
down €8,336 (-17.6%), from €47,345 to €39,009
of which Trade receivables: -€6,292
- Tangible fixed assets -€3,552
down €3,552 (-16.1%), from €22,020 to €18,468
of which Plant, machinery and equipment: -€3,231
- Debts after one year +€107,907
new in 2025: €107,907
- Reserves +€23,472
up €23,472 (+46,944%), from €50 to €23,522
of which Distributable reserves: +€23,472
- Current portion of long-term debt +€18,789
new in 2025: €18,789
- Advances received +€13,237
new in 2025: €13,237
- Tax, wage and social debts -€10,872
down €10,872 (-38.8%), from €28,027 to €17,155
of which Taxes: -€10,872
- Turnover +€167,834
up €167,834, from €0 to €167,834
- Purchases and services +€128,456
up €128,456, from €0 to €128,456
- Gross operating margin -€10,410
down €10,410 (-19.2%), from €54,082 to €43,671
- Financial charges +€2,072
up €2,072 (+205%), from €1,010 to €3,082
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 | €101,572 | €232,153 | +€130,581 | +129% |
| Fixed assets | 21/28 | €28,220 | €181,468 | +€153,248 | +543% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €22,020 | €18,468 | -€3,552 | -16.1% |
| Plant, machinery and equipment | 23 | €19,002 | €15,770 | -€3,231 | -17.0% |
| Furniture and vehicles | 24 | €3,018 | €1,708 | -€1,310 | -43.4% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Assets under construction and advance payments | 27 | - | €990 | +€990 | |
| Financial fixed assets | 28 | €6,200 | €163,000 | +€156,800 | +2,529% |
| Current assets | 29/58 | €73,352 | €50,685 | -€22,667 | -30.9% |
| Amounts receivable within one year | 40/41 | €47,345 | €39,009 | -€8,336 | -17.6% |
| Trade receivables | 40 | €42,549 | €36,257 | -€6,292 | -14.8% |
| Other amounts receivable | 41 | €4,796 | €2,752 | -€2,044 | -42.6% |
| Cash at bank and in hand | 54/58 | €25,236 | €11,345 | -€13,891 | -55.0% |
| Deferred charges and accrued income | 490/1 | €771 | €331 | -€440 | -57.1% |
| Total equity and liabilities | 10/49 | €101,572 | €232,153 | +€130,581 | +129% |
| Equity | 10/15 | €35,736 | €49,108 | +€13,372 | +37.4% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €50 | €23,522 | +€23,472 | +46,944% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50 | €50 | = | 0.0% |
| Distributable reserves | 133 | - | €23,472 | +€23,472 | |
| Profit (loss) carried forward | 14 | €34,986 | €24,986 | -€10,000 | -28.6% |
| Investment grants | 15 | €200 | €100 | -€100 | -49.9% |
| Amounts payable | 17/49 | €65,835 | €183,045 | +€117,209 | +178% |
| Amounts payable after more than one year | 17 | - | €107,907 | +€107,907 | |
| Financial debts | 170/4 | - | €107,907 | +€107,907 | |
| Amounts payable within one year | 42/48 | €65,835 | €74,747 | +€8,912 | +13.5% |
| Current portion of amounts payable after more than one year | 42 | - | €18,789 | +€18,789 | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €21,680 | €13,829 | -€7,851 | -36.2% |
| Suppliers | 440/4 | €21,680 | €13,829 | -€7,851 | -36.2% |
| Advances received on contracts in progress | 46 | - | €13,237 | +€13,237 | |
| Taxes, remuneration and social security | 45 | €28,027 | €17,155 | -€10,872 | -38.8% |
| Taxes | 450/3 | €28,027 | €17,155 | -€10,872 | -38.8% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €16,128 | €11,737 | -€4,391 | -27.2% |
| Accrued charges and deferred income | 492/3 | - | €391 | +€391 | |
| Turnover | 70 | €0 | €167,834 | +€167,834 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €128,456 | +€128,456 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,070 | €4,542 | +€1,471 | +47.9% |
| Other operating charges | 640/8 | €901 | €840 | -€61 | -6.8% |
| Gross operating margin | 9900 | €54,082 | €43,671 | -€10,410 | -19.2% |
| Operating profit (loss) | 9901 | €50,110 | €38,290 | -€11,820 | -23.6% |
| Financial income | 75/76B | €100 | €310 | +€210 | +210% |
| Recurring financial income | 75 | €100 | €310 | +€210 | +210% |
| Financial charges | 65/66B | €1,010 | €3,082 | +€2,072 | +205% |
| Recurring financial charges | 65 | €1,010 | €3,082 | +€2,072 | +205% |
| Profit (loss) for the period before taxes | 9903 | €49,200 | €35,518 | -€13,682 | -27.8% |
| Income taxes | 67/77 | €12,297 | €12,046 | -€252 | -2.0% |
| Profit (loss) for the period | 9904 | €36,902 | €23,472 | -€13,431 | -36.4% |
| Profit (loss) for the period to be appropriated | 9905 | €36,902 | €23,472 | -€13,431 | -36.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.