VAN WEEHAEGHE PHILIPPE: 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 WEEHAEGHE PHILIPPE
Largest movements
- Cash -€38,937
down €38,937 (-73.5%), from €52,963 to €14,026
mainly Net result for the year (-€37,833) and Other debts (-€17,868)
- Tangible fixed assets -€28,408
down €28,408 (-11.6%), from €244,285 to €215,877
of which Other tangible fixed assets: -€18,708
- Profit (loss) carried forward -€37,833
down €37,833 (-75.4%), from €50,203 to €12,370
- Other debts -€17,868
down €17,868 (-13.5%), from €132,806 to €114,938
- Debts after one year -€12,000
down €12,000 (-48.0%), from €25,000 to €13,000
- Gross operating margin -€97,716
down €97,716 (-92.1%), from €106,073 to €8,357
- Turnover -€68,247
down €68,247 (-37.3%), from €182,777 to €114,530
- Purchases and services +€29,987
up €29,987 (+32.2%), from €93,183 to €123,170
- Depreciation +€6,176
up €6,176 (+29.2%), from €21,149 to €27,325
- Financial charges +€4,840
up €4,840 (+120%), from €4,049 to €8,889
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €299,296 | €231,445 | -€67,851 | -22.7% |
| Fixed assets | 21/28 | €244,285 | €215,877 | -€28,408 | -11.6% |
| Tangible fixed assets | 22/27 | €244,285 | €215,877 | -€28,408 | -11.6% |
| Land and buildings | 22 | €173,409 | €165,566 | -€7,843 | -4.5% |
| Furniture and vehicles | 24 | €3,064 | €1,207 | -€1,857 | -60.6% |
| Other tangible fixed assets | 26 | €67,812 | €49,104 | -€18,708 | -27.6% |
| Current assets | 29/58 | €55,011 | €15,568 | -€39,443 | -71.7% |
| Amounts receivable within one year | 40/41 | €1,788 | €1,542 | -€246 | -13.8% |
| Trade receivables | 40 | €1,104 | - | -€1,104 | |
| Other amounts receivable | 41 | €684 | €1,542 | +€858 | +125% |
| Cash at bank and in hand | 54/58 | €52,963 | €14,026 | -€38,937 | -73.5% |
| Deferred charges and accrued income | 490/1 | €260 | - | -€260 | |
| Total equity and liabilities | 10/49 | €299,296 | €231,445 | -€67,851 | -22.7% |
| Equity | 10/15 | €118,403 | €80,570 | -€37,833 | -32.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,203 | €12,370 | -€37,833 | -75.4% |
| Amounts payable | 17/49 | €180,893 | €150,875 | -€30,018 | -16.6% |
| Amounts payable after more than one year | 17 | €25,000 | €13,000 | -€12,000 | -48.0% |
| Financial debts | 170/4 | €25,000 | €13,000 | -€12,000 | -48.0% |
| Amounts payable within one year | 42/48 | €155,893 | €137,605 | -€18,288 | -11.7% |
| Current portion of amounts payable after more than one year | 42 | €12,000 | €12,000 | = | 0.0% |
| Trade debts | 44 | €9,576 | €8,152 | -€1,424 | -14.9% |
| Suppliers | 440/4 | €9,576 | €8,152 | -€1,424 | -14.9% |
| Taxes, remuneration and social security | 45 | €1,511 | €2,515 | +€1,004 | +66.4% |
| Taxes | 450/3 | €1,511 | €2,515 | +€1,004 | +66.4% |
| Other amounts payable | 47/48 | €132,806 | €114,938 | -€17,868 | -13.5% |
| Accrued charges and deferred income | 492/3 | - | €270 | +€270 | |
| Turnover | 70 | €182,777 | €114,530 | -€68,247 | -37.3% |
| Non-recurring operating income | 76A | €16,479 | €16,997 | +€518 | +3.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €93,183 | €123,170 | +€29,987 | +32.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,149 | €27,325 | +€6,176 | +29.2% |
| Other operating charges | 640/8 | €3,056 | €2,892 | -€164 | -5.4% |
| Non-recurring operating charges | 66A | - | €7,084 | +€7,084 | |
| Gross operating margin | 9900 | €106,073 | €8,357 | -€97,716 | -92.1% |
| Operating profit (loss) | 9901 | €81,868 | -€28,944 | -€110,812 | |
| Financial income | 75/76B | €386 | - | -€386 | |
| Recurring financial income | 75 | €386 | - | -€386 | |
| Financial charges | 65/66B | €4,049 | €8,889 | +€4,840 | +120% |
| Recurring financial charges | 65 | €4,049 | €8,889 | +€4,840 | +120% |
| Profit (loss) for the period before taxes | 9903 | €78,205 | -€37,833 | -€116,038 | |
| Income taxes | 67/77 | €492 | - | -€492 | |
| Profit (loss) for the period | 9904 | €77,713 | -€37,833 | -€115,546 | |
| Profit (loss) for the period to be appropriated | 9905 | €77,713 | -€37,833 | -€115,546 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.