HL - WEERLITZER: 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.
HL - WEERLITZER
Largest movements
- Cash +€24,947
up €24,947 (+173%), from €14,408 to €39,355
mainly Receivables within one year (+€18,119) and Net result for the year (+€15,537)
- Receivables within one year -€18,119
down €18,119 (-60.6%), from €29,883 to €11,765
of which Other amounts receivable: -€18,627
- Tangible fixed assets -€9,358
down €9,358 (-17.2%), from €54,532 to €45,174
of which Other tangible fixed assets: -€33,212
- Stocks and contracts +€5,000
up €5,000 (+15.4%), from €32,500 to €37,500
- Reserves +€15,537
up €15,537 (+835%), from €1,860 to €17,397
of which Distributable reserves: +€15,537
- Other debts -€7,213
down €7,213 (-85.9%), from €8,392 to €1,180
- Current portion of long-term debt -€6,995
down €6,995 (-17.7%), from €39,569 to €32,574
- Gross operating margin +€21,850
up €21,850 (+150%), from €14,551 to €36,401
- Taxes +€8,547
up €8,547, from -€2,114 to €6,432
- Other operating charges -€7,740
down €7,740 (-88.0%), from €8,795 to €1,055
- Depreciation -€5,322
down €5,322 (-36.3%), from €14,680 to €9,358
- Staff costs +€2,471
new in 2025: €2,471
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 | €133,605 | €135,089 | +€1,484 | +1.1% |
| Fixed assets | 21/28 | €54,532 | €45,174 | -€9,358 | -17.2% |
| Tangible fixed assets | 22/27 | €54,532 | €45,174 | -€9,358 | -17.2% |
| Plant, machinery and equipment | 23 | - | €29,484 | +€29,484 | |
| Furniture and vehicles | 24 | €21,320 | €15,690 | -€5,630 | -26.4% |
| Other tangible fixed assets | 26 | €33,212 | - | -€33,212 | |
| Current assets | 29/58 | €79,073 | €89,915 | +€10,842 | +13.7% |
| Stocks and contracts in progress | 3 | €32,500 | €37,500 | +€5,000 | +15.4% |
| Stocks | 30/36 | €32,500 | €37,500 | +€5,000 | +15.4% |
| Amounts receivable within one year | 40/41 | €29,883 | €11,765 | -€18,119 | -60.6% |
| Trade receivables | 40 | €1,646 | €2,154 | +€508 | +30.9% |
| Other amounts receivable | 41 | €28,238 | €9,611 | -€18,627 | -66.0% |
| Cash at bank and in hand | 54/58 | €14,408 | €39,355 | +€24,947 | +173% |
| Deferred charges and accrued income | 490/1 | €2,281 | €1,295 | -€986 | -43.2% |
| Total equity and liabilities | 10/49 | €133,605 | €135,089 | +€1,484 | +1.1% |
| Equity | 10/15 | €79,863 | €95,400 | +€15,537 | +19.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €17,397 | +€15,537 | +835% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €15,537 | +€15,537 | |
| Profit (loss) carried forward | 14 | €65,603 | €65,603 | = | 0.0% |
| Amounts payable | 17/49 | €53,742 | €39,689 | -€14,053 | -26.1% |
| Amounts payable within one year | 42/48 | €53,742 | €39,689 | -€14,053 | -26.1% |
| Current portion of amounts payable after more than one year | 42 | €39,569 | €32,574 | -€6,995 | -17.7% |
| Trade debts | 44 | €5,781 | €5,764 | -€17 | -0.3% |
| Suppliers | 440/4 | €5,781 | €5,764 | -€17 | -0.3% |
| Taxes, remuneration and social security | 45 | - | €171 | +€171 | |
| Remuneration and social security | 454/9 | - | €171 | +€171 | |
| Other amounts payable | 47/48 | €8,392 | €1,180 | -€7,213 | -85.9% |
| Remuneration, social security and pensions | 62 | - | €2,471 | +€2,471 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,680 | €9,358 | -€5,322 | -36.3% |
| Other operating charges | 640/8 | €8,795 | €1,055 | -€7,740 | -88.0% |
| Gross operating margin | 9900 | €14,551 | €36,401 | +€21,850 | +150% |
| Operating profit (loss) | 9901 | -€8,924 | €23,517 | +€32,441 | |
| Financial income | 75/76B | €0 | €5 | +€5 | +50,200% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +50,200% |
| Financial charges | 65/66B | €1,844 | €1,552 | -€292 | -15.8% |
| Recurring financial charges | 65 | €1,844 | €1,552 | -€292 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,769 | €21,970 | +€32,738 | |
| Income taxes | 67/77 | -€2,114 | €6,432 | +€8,547 | |
| Profit (loss) for the period | 9904 | -€8,654 | €15,537 | +€24,192 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,654 | €15,537 | +€24,192 |
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 31 October 2026 via checked.be.