WEA-RS: what changed
Two fiscal 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-RS
Largest movements
- Receivables within one year +€1,736
up €1,736 (+4.5%), from €38,939 to €40,674
of which Trade receivables: +€1,255
- Deferred charges and accrued income -€1,197
no longer reported in 2025 (was €1,197)
- Cash -€945
no longer reported in 2025 (was €945)
- Profit (loss) carried forward -€15,682
down €15,682 (-4695.6%), from -€334 to -€16,016
- Other debts +€12,557
up €12,557 (+180.4%), from €6,961 to €19,517
- Trade debts +€2,710
up €2,710 (+103.5%), from €2,619 to €5,329
- Gross operating margin -€5,292
down €5,292 (-162.7%), from -€3,252 to -€8,544
- Taxes -€545
no longer reported in 2025 (was €545)
- Other operating charges +€198
up €198 (+40.0%), from €493 to €691
From the 2023 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.
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,080 | €40,674 | -€406 | -1.0% |
| Current assets | 29/58 | €41,080 | €40,674 | -€406 | -1.0% |
| Amounts receivable within one year | 40/41 | €38,939 | €40,674 | +€1,736 | +4.5% |
| Trade receivables | 40 | - | €1,255 | +€1,255 | |
| Other amounts receivable | 41 | €38,939 | €39,419 | +€481 | +1.2% |
| Cash at bank and in hand | 54/58 | €945 | - | -€945 | |
| Deferred charges and accrued income | 490/1 | €1,197 | - | -€1,197 | |
| Total equity and liabilities | 10/49 | €41,080 | €40,674 | -€406 | -1.0% |
| Equity | 10/15 | €31,501 | €15,819 | -€15,682 | -49.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,235 | €13,235 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €11,375 | €13,235 | +€1,860 | +16.4% |
| Profit (loss) carried forward | 14 | -€334 | -€16,016 | -€15,682 | -4695.6% |
| Amounts payable | 17/49 | €9,580 | €24,856 | +€15,276 | +159.5% |
| Amounts payable within one year | 42/48 | €9,580 | €24,856 | +€15,276 | +159.5% |
| Financial debts | 43 | - | €9 | +€9 | |
| Credit institutions | 430/8 | - | €9 | +€9 | |
| Trade debts | 44 | €2,619 | €5,329 | +€2,710 | +103.5% |
| Suppliers | 440/4 | €2,619 | €5,329 | +€2,710 | +103.5% |
| Other amounts payable | 47/48 | €6,961 | €19,517 | +€12,557 | +180.4% |
| Other operating charges | 640/8 | €493 | €691 | +€198 | +40.0% |
| Gross operating margin | 9900 | -€3,252 | -€8,544 | -€5,292 | -162.7% |
| Operating profit (loss) | 9901 | -€3,746 | -€9,235 | -€5,489 | -146.5% |
| Financial charges | 65/66B | €55 | €63 | +€8 | +14.7% |
| Recurring financial charges | 65 | €55 | €63 | +€8 | +14.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,800 | -€9,297 | -€5,497 | -144.6% |
| Income taxes | 67/77 | €545 | - | -€545 | |
| Profit (loss) for the period | 9904 | -€4,345 | -€9,297 | -€4,952 | -114.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,345 | -€9,297 | -€4,952 | -114.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.