Franky Wevers: 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.
Franky Wevers
Largest movements
- Cash +€164,400
up €164,400 (+37.3%), from €440,189 to €604,589
mainly Net result for the year (+€192,720) and Depreciation (+€4,864)
- Tangible fixed assets +€16,100
up €16,100 (+291%), from €5,537 to €21,637
of which Furniture and vehicles: +€17,770
- Deferred charges and accrued income +€10,888
up €10,888 (+840%), from €1,296 to €12,185
- Profit (loss) carried forward +€192,720
up €192,720 (+109%), from €177,556 to €370,276
- Gross operating margin +€31,824
up €31,824 (+13.7%), from €231,733 to €263,556
- Taxes +€7,839
up €7,839 (+14.3%), from €54,664 to €62,503
- Financial income -€3,151
down €3,151 (-100%), from €3,151 to €0
- Depreciation +€2,897
up €2,897 (+147%), from €1,967 to €4,864
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 | €447,022 | €638,410 | +€191,388 | +42.8% |
| Fixed assets | 21/28 | €5,537 | €21,637 | +€16,100 | +291% |
| Tangible fixed assets | 22/27 | €5,537 | €21,637 | +€16,100 | +291% |
| Plant, machinery and equipment | 23 | €617 | €238 | -€380 | -61.5% |
| Furniture and vehicles | 24 | €1,514 | €19,284 | +€17,770 | +1,174% |
| Other tangible fixed assets | 26 | €3,405 | €2,115 | -€1,290 | -37.9% |
| Current assets | 29/58 | €441,485 | €616,773 | +€175,288 | +39.7% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €440,189 | €604,589 | +€164,400 | +37.3% |
| Deferred charges and accrued income | 490/1 | €1,296 | €12,185 | +€10,888 | +840% |
| Total equity and liabilities | 10/49 | €447,022 | €638,410 | +€191,388 | +42.8% |
| Equity | 10/15 | €196,106 | €388,826 | +€192,720 | +98.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €177,556 | €370,276 | +€192,720 | +109% |
| Amounts payable | 17/49 | €250,916 | €249,584 | -€1,332 | -0.5% |
| Amounts payable within one year | 42/48 | €250,145 | €245,216 | -€4,929 | -2.0% |
| Trade debts | 44 | €1,564 | €3,974 | +€2,410 | +154% |
| Suppliers | 440/4 | €1,564 | €3,974 | +€2,410 | +154% |
| Taxes, remuneration and social security | 45 | €16,232 | €12,255 | -€3,977 | -24.5% |
| Taxes | 450/3 | €16,232 | €12,255 | -€3,977 | -24.5% |
| Other amounts payable | 47/48 | €232,349 | €228,987 | -€3,362 | -1.4% |
| Accrued charges and deferred income | 492/3 | €771 | €4,368 | +€3,597 | +466% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,967 | €4,864 | +€2,897 | +147% |
| Other operating charges | 640/8 | €1,783 | €1,674 | -€109 | -6.1% |
| Gross operating margin | 9900 | €231,733 | €263,556 | +€31,824 | +13.7% |
| Operating profit (loss) | 9901 | €227,983 | €257,018 | +€29,035 | +12.7% |
| Financial income | 75/76B | €3,151 | €0 | -€3,151 | -100% |
| Recurring financial income | 75 | €3,151 | €0 | -€3,151 | -100% |
| Financial charges | 65/66B | €1,391 | €1,795 | +€404 | +29.1% |
| Recurring financial charges | 65 | €1,391 | €1,795 | +€404 | +29.1% |
| Profit (loss) for the period before taxes | 9903 | €229,743 | €255,223 | +€25,480 | +11.1% |
| Income taxes | 67/77 | €54,664 | €62,503 | +€7,839 | +14.3% |
| Profit (loss) for the period | 9904 | €175,079 | €192,720 | +€17,641 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €175,079 | €192,720 | +€17,641 | +10.1% |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.