BWeg26: 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.
BWeg26
Largest movements
- Tangible fixed assets +€65,000
up €65,000 (+10.7%), from €610,000 to €675,000
- Cash +€15,843
up €15,843 (+14.5%), from €108,927 to €124,770
mainly Net result for the year (+€69,458) and Other debts (+€20,016)
- Reserves +€69,458
up €69,458 (+51.1%), from €135,826 to €205,284
- Other debts +€20,016
up €20,016 (+4.2%), from €473,881 to €493,897
- Gross operating margin +€10,596
up €10,596 (+10.9%), from €97,306 to €107,901
- Financial charges -€5,780
down €5,780 (-28.2%), from €20,463 to €14,683
- Taxes +€4,131
up €4,131 (+21.7%), from €19,022 to €23,153
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 | €836,478 | €924,980 | +€88,502 | +10.6% |
| Fixed assets | 21/28 | €610,000 | €675,000 | +€65,000 | +10.7% |
| Tangible fixed assets | 22/27 | €610,000 | €675,000 | +€65,000 | +10.7% |
| Land and buildings | 22 | €610,000 | €675,000 | +€65,000 | +10.7% |
| Current assets | 29/58 | €226,478 | €249,980 | +€23,502 | +10.4% |
| Amounts receivable within one year | 40/41 | €29,747 | €37,406 | +€7,660 | +25.7% |
| Other amounts receivable | 41 | €29,747 | €37,406 | +€7,660 | +25.7% |
| Cash at bank and in hand | 54/58 | €108,927 | €124,770 | +€15,843 | +14.5% |
| Deferred charges and accrued income | 490/1 | €87,804 | €87,804 | = | 0.0% |
| Total equity and liabilities | 10/49 | €836,478 | €924,980 | +€88,502 | +10.6% |
| Equity | 10/15 | €154,426 | €223,884 | +€69,458 | +45.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €135,826 | €205,284 | +€69,458 | +51.1% |
| Distributable reserves | 133 | €135,826 | €205,284 | +€69,458 | +51.1% |
| Amounts payable | 17/49 | €682,052 | €701,096 | +€19,044 | +2.8% |
| Amounts payable within one year | 42/48 | €581,308 | €597,879 | +€16,571 | +2.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €107,427 | €103,982 | -€3,445 | -3.2% |
| Suppliers | 440/4 | €107,427 | €103,982 | -€3,445 | -3.2% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €473,881 | €493,897 | +€20,016 | +4.2% |
| Accrued charges and deferred income | 492/3 | €100,744 | €103,217 | +€2,473 | +2.5% |
| Non-recurring operating income | 76A | €65,000 | €65,000 | = | 0.0% |
| Other operating charges | 640/8 | €754 | €607 | -€146 | -19.4% |
| Gross operating margin | 9900 | €97,306 | €107,901 | +€10,596 | +10.9% |
| Operating profit (loss) | 9901 | €96,552 | €107,294 | +€10,742 | +11.1% |
| Financial charges | 65/66B | €20,463 | €14,683 | -€5,780 | -28.2% |
| Recurring financial charges | 65 | €20,463 | €14,683 | -€5,780 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | €76,089 | €92,611 | +€16,522 | +21.7% |
| Income taxes | 67/77 | €19,022 | €23,153 | +€4,131 | +21.7% |
| Profit (loss) for the period | 9904 | €57,067 | €69,458 | +€12,392 | +21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €57,067 | €69,458 | +€12,392 | +21.7% |
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 9 October 2026 via checked.be.