WEA INVEST: 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.
WEA INVEST
Largest movements
- Cash +€10,307
up €10,307 (+1,057%), from €975 to €11,282
mainly Net result for the year (+€52,993) and Depreciation (+€1,544)
- Receivables within one year +€6,817
up €6,817 (+183%), from €3,719 to €10,536
of which Trade receivables: +€10,402
- Tangible fixed assets +€4,592
up €4,592 (+48.7%), from €9,422 to €14,014
of which Furniture and vehicles: +€5,617
- Deferred charges and accrued income +€2,907
up €2,907 (+242%), from €1,203 to €4,110
- Profit (loss) carried forward +€52,993
up €52,993 (+48.5%), from €109,222 to €162,216
- Debts after one year -€22,560
down €22,560 (-90.2%), from €25,024 to €2,464
of which Other amounts payable: -€19,557
- Other debts -€6,000
no longer reported in 2025 (was €6,000)
- Gross operating margin +€21,278
up €21,278 (+87.7%), from €24,253 to €45,531
- Write-downs +€17,108
new in 2025: €17,108
- Financial income +€14,000
up €14,000 (+63.6%), from €22,000 to €36,000
- Depreciation -€3,861
down €3,861 (-71.4%), from €5,405 to €1,544
- Financial charges +€2,114
up €2,114 (+428%), from €494 to €2,608
of which Non-recurring financial charges: +€2,248
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 | €215,320 | €239,942 | +€24,622 | +11.4% |
| Fixed assets | 21/28 | €209,422 | €214,014 | +€4,592 | +2.2% |
| Tangible fixed assets | 22/27 | €9,422 | €14,014 | +€4,592 | +48.7% |
| Furniture and vehicles | 24 | €7,116 | €12,733 | +€5,617 | +78.9% |
| Other tangible fixed assets | 26 | €2,306 | €1,281 | -€1,025 | -44.4% |
| Financial fixed assets | 28 | €200,000 | €200,000 | = | 0.0% |
| Current assets | 29/58 | €5,897 | €25,928 | +€20,030 | +340% |
| Amounts receivable within one year | 40/41 | €3,719 | €10,536 | +€6,817 | +183% |
| Trade receivables | 40 | €91 | €10,493 | +€10,402 | +11,429% |
| Other amounts receivable | 41 | €3,628 | €43 | -€3,585 | -98.8% |
| Cash at bank and in hand | 54/58 | €975 | €11,282 | +€10,307 | +1,057% |
| Deferred charges and accrued income | 490/1 | €1,203 | €4,110 | +€2,907 | +242% |
| Total equity and liabilities | 10/49 | €215,320 | €239,942 | +€24,622 | +11.4% |
| Equity | 10/15 | €131,222 | €184,216 | +€52,993 | +40.4% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,222 | €162,216 | +€52,993 | +48.5% |
| Amounts payable | 17/49 | €84,097 | €55,726 | -€28,371 | -33.7% |
| Amounts payable after more than one year | 17 | €25,024 | €2,464 | -€22,560 | -90.2% |
| Financial debts | 170/4 | €5,084 | €2,082 | -€3,002 | -59.1% |
| Other amounts payable | 178/9 | €19,939 | €382 | -€19,557 | -98.1% |
| Amounts payable within one year | 42/48 | €59,074 | €53,242 | -€5,832 | -9.9% |
| Current portion of amounts payable after more than one year | 42 | €2,864 | €3,002 | +€139 | +4.8% |
| Trade debts | 44 | €47,808 | €48,018 | +€210 | +0.4% |
| Suppliers | 440/4 | €47,808 | €48,018 | +€210 | +0.4% |
| Taxes, remuneration and social security | 45 | €2,402 | €2,222 | -€180 | -7.5% |
| Taxes | 450/3 | €2,402 | €2,222 | -€180 | -7.5% |
| Other amounts payable | 47/48 | €6,000 | - | -€6,000 | |
| Accrued charges and deferred income | 492/3 | - | €20 | +€20 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,405 | €1,544 | -€3,861 | -71.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €17,108 | +€17,108 | |
| Other operating charges | 640/8 | €762 | €556 | -€206 | -27.0% |
| Gross operating margin | 9900 | €24,253 | €45,531 | +€21,278 | +87.7% |
| Operating profit (loss) | 9901 | €18,086 | €26,323 | +€8,237 | +45.5% |
| Financial income | 75/76B | €22,000 | €36,000 | +€14,000 | +63.6% |
| Recurring financial income | 75 | €22,000 | €36,000 | +€14,000 | +63.6% |
| Financial charges | 65/66B | €494 | €2,608 | +€2,114 | +428% |
| Recurring financial charges | 65 | €494 | €360 | -€134 | -27.1% |
| Non-recurring financial charges | 66B | - | €2,248 | +€2,248 | |
| Profit (loss) for the period before taxes | 9903 | €39,592 | €59,715 | +€20,123 | +50.8% |
| Income taxes | 67/77 | €5,902 | €6,722 | +€820 | +13.9% |
| Profit (loss) for the period | 9904 | €33,691 | €52,993 | +€19,303 | +57.3% |
| Profit (loss) for the period to be appropriated | 9905 | €33,691 | €52,993 | +€19,303 | +57.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.