BWEB3: 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.
BWEB3
Largest movements
- Current investments +€20,000
up €20,000 (+50.0%), from €40,000 to €60,000
- Cash -€1,336
down €1,336 (-11.2%), from €11,941 to €10,605
mainly Current investments (-€20,000) and Receivables within one year (-€224)
- Reserves +€13,384
up €13,384 (+39.3%), from €34,075 to €47,459
- Tax, wage and social debts +€5,582
up €5,582 (+35.1%), from €15,918 to €21,500
- Gross operating margin -€31,687
down €31,687 (-63.3%), from €50,081 to €18,394
- Taxes -€10,026
down €10,026 (-63.1%), from €15,902 to €5,876
- Financial income +€926
new in 2025: €926
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 | €52,071 | €70,959 | +€18,889 | +36.3% |
| Current assets | 29/58 | €52,071 | €70,959 | +€18,889 | +36.3% |
| Amounts receivable within one year | 40/41 | €130 | €354 | +€224 | +172.9% |
| Other amounts receivable | 41 | €130 | €354 | +€224 | +172.9% |
| Current investments | 50/53 | €40,000 | €60,000 | +€20,000 | +50.0% |
| Cash at bank and in hand | 54/58 | €11,941 | €10,605 | -€1,336 | -11.2% |
| Total equity and liabilities | 10/49 | €52,071 | €70,959 | +€18,889 | +36.3% |
| Equity | 10/15 | €35,998 | €49,459 | +€13,461 | +37.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €34,075 | €47,459 | +€13,384 | +39.3% |
| Distributable reserves | 133 | €34,075 | €47,459 | +€13,384 | +39.3% |
| Profit (loss) carried forward | 14 | -€77 | - | +€77 | |
| Amounts payable | 17/49 | €16,073 | €21,500 | +€5,427 | +33.8% |
| Amounts payable within one year | 42/48 | €16,073 | €21,500 | +€5,427 | +33.8% |
| Trade debts | 44 | €154 | - | -€154 | |
| Suppliers | 440/4 | €154 | - | -€154 | |
| Taxes, remuneration and social security | 45 | €15,918 | €21,500 | +€5,582 | +35.1% |
| Taxes | 450/3 | €15,918 | €21,500 | +€5,582 | +35.1% |
| Gross operating margin | 9900 | €50,081 | €18,394 | -€31,687 | -63.3% |
| Operating profit (loss) | 9901 | €50,081 | €18,394 | -€31,687 | -63.3% |
| Financial income | 75/76B | - | €926 | +€926 | |
| Recurring financial income | 75 | - | €926 | +€926 | |
| Financial charges | 65/66B | €181 | €60 | -€121 | -66.9% |
| Recurring financial charges | 65 | €181 | €60 | -€121 | -66.9% |
| Profit (loss) for the period before taxes | 9903 | €49,900 | €19,260 | -€30,640 | -61.4% |
| Income taxes | 67/77 | €15,902 | €5,876 | -€10,026 | -63.1% |
| Profit (loss) for the period | 9904 | €33,998 | €13,384 | -€20,614 | -60.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,998 | €13,384 | -€20,614 | -60.6% |
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 30 September 2026 via checked.be.