WE-ACCOUNTANCY: 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.
WE-ACCOUNTANCY
Largest movements
- Tangible fixed assets -€27,127
down €27,127 (-11.8%), from €230,479 to €203,352
of which Furniture and vehicles: -€22,343
- Cash +€23,985
up €23,985 (+94.6%), from €25,354 to €49,339
mainly Depreciation (+€36,900) and Debts after one year (+€16,227)
- Receivables within one year +€14,133
up €14,133 (+207%), from €6,832 to €20,965
of which Trade receivables: +€11,159
- Trade debts -€42,435
down €42,435 (-86.8%), from €48,882 to €6,447
- Debts after one year +€16,227
up €16,227 (+9.9%), from €163,384 to €179,611
- Profit (loss) carried forward +€15,951
up €15,951 (+53.8%), from €29,669 to €45,620
- Current portion of long-term debt +€9,645
up €9,645 (+267%), from €3,616 to €13,261
- Tax, wage and social debts +€9,439
up €9,439 (+81.7%), from €11,555 to €20,993
of which Taxes: +€5,766
- Gross operating margin +€28,597
up €28,597 (+49.7%), from €57,541 to €86,137
- Depreciation +€23,794
up €23,794 (+182%), from €13,106 to €36,900
- Staff costs +€15,932
new in 2025: €15,932
- Taxes -€3,798
down €3,798 (-43.9%), from €8,647 to €4,849
- Financial charges +€2,775
up €2,775 (+62.2%), from €4,459 to €7,234
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 | €263,105 | €274,805 | +€11,700 | +4.4% |
| Fixed assets | 21/28 | €230,479 | €203,352 | -€27,127 | -11.8% |
| Tangible fixed assets | 22/27 | €230,479 | €203,352 | -€27,127 | -11.8% |
| Land and buildings | 22 | €166,960 | €161,473 | -€5,487 | -3.3% |
| Plant, machinery and equipment | 23 | - | €703 | +€703 | |
| Furniture and vehicles | 24 | €63,520 | €41,177 | -€22,343 | -35.2% |
| Current assets | 29/58 | €32,626 | €71,452 | +€38,826 | +119% |
| Amounts receivable within one year | 40/41 | €6,832 | €20,965 | +€14,133 | +207% |
| Trade receivables | 40 | €3,441 | €14,600 | +€11,159 | +324% |
| Other amounts receivable | 41 | €3,391 | €6,364 | +€2,974 | +87.7% |
| Cash at bank and in hand | 54/58 | €25,354 | €49,339 | +€23,985 | +94.6% |
| Deferred charges and accrued income | 490/1 | €440 | €1,148 | +€709 | +161% |
| Total equity and liabilities | 10/49 | €263,105 | €274,805 | +€11,700 | +4.4% |
| Equity | 10/15 | €31,669 | €47,620 | +€15,951 | +50.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,669 | €45,620 | +€15,951 | +53.8% |
| Amounts payable | 17/49 | €231,437 | €227,185 | -€4,251 | -1.8% |
| Amounts payable after more than one year | 17 | €163,384 | €179,611 | +€16,227 | +9.9% |
| Financial debts | 170/4 | €163,384 | €179,611 | +€16,227 | +9.9% |
| Amounts payable within one year | 42/48 | €68,052 | €47,574 | -€20,478 | -30.1% |
| Current portion of amounts payable after more than one year | 42 | €3,616 | €13,261 | +€9,645 | +267% |
| Financial debts | 43 | €4,000 | €6,000 | +€2,000 | +50.0% |
| Credit institutions | 430/8 | €4,000 | €6,000 | +€2,000 | +50.0% |
| Trade debts | 44 | €48,882 | €6,447 | -€42,435 | -86.8% |
| Suppliers | 440/4 | €48,882 | €6,447 | -€42,435 | -86.8% |
| Taxes, remuneration and social security | 45 | €11,555 | €20,993 | +€9,439 | +81.7% |
| Taxes | 450/3 | €9,080 | €14,845 | +€5,766 | +63.5% |
| Remuneration and social security | 454/9 | €2,475 | €6,148 | +€3,673 | +148% |
| Other amounts payable | 47/48 | - | €873 | +€873 | |
| Remuneration, social security and pensions | 62 | - | €15,932 | +€15,932 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,106 | €36,900 | +€23,794 | +182% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €520 | -€520 | -€1,040 | |
| Other operating charges | 640/8 | €1,453 | €2,516 | +€1,063 | +73.2% |
| Non-recurring operating charges | 66A | - | €4,309 | +€4,309 | |
| Gross operating margin | 9900 | €57,541 | €86,137 | +€28,597 | +49.7% |
| Operating profit (loss) | 9901 | €42,462 | €27,000 | -€15,462 | -36.4% |
| Financial income | 75/76B | €312 | €1,136 | +€824 | +264% |
| Recurring financial income | 75 | €312 | €1,136 | +€824 | +264% |
| Financial charges | 65/66B | €4,459 | €7,234 | +€2,775 | +62.2% |
| Recurring financial charges | 65 | €4,459 | €7,234 | +€2,775 | +62.2% |
| Profit (loss) for the period before taxes | 9903 | €38,316 | €20,902 | -€17,413 | -45.4% |
| Income taxes | 67/77 | €8,647 | €4,849 | -€3,798 | -43.9% |
| Profit (loss) for the period | 9904 | €29,669 | €16,054 | -€13,615 | -45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €29,669 | €16,054 | -€13,615 | -45.9% |
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 17 October 2026 via checked.be.