VAN WEEHAEGE DIRK: 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.
VAN WEEHAEGE DIRK
Largest movements
- Current investments +€97,289
up €97,289 (+48.0%), from €202,711 to €300,000
- Receivables within one year -€72,921
down €72,921 (-80.3%), from €90,852 to €17,931
of which Trade receivables: -€80,715
- Reserves +€38,328
up €38,328 (+8.5%), from €449,830 to €488,158
- Tax, wage and social debts -€16,149
down €16,149 (-95.8%), from €16,860 to €711
- Other debts -€14,538
down €14,538 (-54.4%), from €26,735 to €12,198
- Trade debts +€6,468
up €6,468 (+3,738%), from €173 to €6,641
- Gross operating margin -€5,981
down €5,981 (-8.1%), from €73,428 to €67,447
- Taxes -€2,085
down €2,085 (-10.0%), from €20,828 to €18,743
- Other operating charges +€1,301
up €1,301 (+146%), from €889 to €2,190
- Financial charges -€864
down €864 (-37.2%), from €2,324 to €1,460
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 | €554,832 | €569,084 | +€14,252 | +2.6% |
| Fixed assets | 21/28 | €43,776 | €38,137 | -€5,639 | -12.9% |
| Tangible fixed assets | 22/27 | €43,336 | €37,698 | -€5,639 | -13.0% |
| Land and buildings | 22 | €42,686 | €35,401 | -€7,285 | -17.1% |
| Plant, machinery and equipment | 23 | €651 | €2,296 | +€1,646 | +253% |
| Financial fixed assets | 28 | €440 | €440 | = | 0.0% |
| Current assets | 29/58 | €511,056 | €530,947 | +€19,891 | +3.9% |
| Amounts receivable within one year | 40/41 | €90,852 | €17,931 | -€72,921 | -80.3% |
| Trade receivables | 40 | €88,604 | €7,889 | -€80,715 | -91.1% |
| Other amounts receivable | 41 | €2,248 | €10,042 | +€7,795 | +347% |
| Current investments | 50/53 | €202,711 | €300,000 | +€97,289 | +48.0% |
| Cash at bank and in hand | 54/58 | €216,078 | €212,692 | -€3,386 | -1.6% |
| Deferred charges and accrued income | 490/1 | €1,415 | €323 | -€1,091 | -77.1% |
| Total equity and liabilities | 10/49 | €554,832 | €569,084 | +€14,252 | +2.6% |
| Equity | 10/15 | €508,928 | €547,255 | +€38,328 | +7.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €449,830 | €488,158 | +€38,328 | +8.5% |
| Distributable reserves | 133 | €449,830 | €488,158 | +€38,328 | +8.5% |
| Profit (loss) carried forward | 14 | €40,505 | €40,505 | = | 0.0% |
| Amounts payable | 17/49 | €45,904 | €21,829 | -€24,075 | -52.4% |
| Amounts payable after more than one year | 17 | - | €935 | +€935 | |
| Other amounts payable | 178/9 | - | €935 | +€935 | |
| Amounts payable within one year | 42/48 | €43,768 | €19,549 | -€24,219 | -55.3% |
| Trade debts | 44 | €173 | €6,641 | +€6,468 | +3,738% |
| Suppliers | 440/4 | €173 | €6,641 | +€6,468 | +3,738% |
| Taxes, remuneration and social security | 45 | €16,860 | €711 | -€16,149 | -95.8% |
| Taxes | 450/3 | €16,860 | €711 | -€16,149 | -95.8% |
| Other amounts payable | 47/48 | €26,735 | €12,198 | -€14,538 | -54.4% |
| Accrued charges and deferred income | 492/3 | €2,136 | €1,345 | -€791 | -37.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,179 | €8,121 | -€58 | -0.7% |
| Other operating charges | 640/8 | €889 | €2,190 | +€1,301 | +146% |
| Non-recurring operating charges | 66A | - | €1,222 | +€1,222 | |
| Gross operating margin | 9900 | €73,428 | €67,447 | -€5,981 | -8.1% |
| Operating profit (loss) | 9901 | €64,360 | €55,914 | -€8,445 | -13.1% |
| Financial income | 75/76B | €2,711 | €2,616 | -€95 | -3.5% |
| Recurring financial income | 75 | €2,711 | €2,616 | -€95 | -3.5% |
| Financial charges | 65/66B | €2,324 | €1,460 | -€864 | -37.2% |
| Recurring financial charges | 65 | €2,324 | €1,460 | -€864 | -37.2% |
| Profit (loss) for the period before taxes | 9903 | €64,747 | €57,070 | -€7,677 | -11.9% |
| Income taxes | 67/77 | €20,828 | €18,743 | -€2,085 | -10.0% |
| Profit (loss) for the period | 9904 | €43,919 | €38,328 | -€5,591 | -12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €43,919 | €38,328 | -€5,591 | -12.7% |
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 27 October 2026 via checked.be.