WEAN: 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.
WEAN
Largest movements
- Receivables within one year -€23,850
down €23,850 (-17.3%), from €138,084 to €114,234
- Deferred charges and accrued income +€3,898
up €3,898 (+449.2%), from €868 to €4,766
- Reserves -€16,811
down €16,811 (-23.3%), from €72,239 to €55,428
of which Distributable reserves: -€16,811
- Tax, wage and social debts -€5,511
down €5,511 (-36.7%), from €15,031 to €9,520
- Other operating charges -€24,805
down €24,805 (-90.4%), from €27,447 to €2,642
- Gross operating margin -€17,664
down €17,664, from €7,193 to -€10,470
- Financial charges -€843
down €843 (-22.0%), from €3,826 to €2,983
- Depreciation -€162
down €162 (-25.0%), from €649 to €487
From the 2023 result to the 2024 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €139,524 | €119,131 | -€20,393 | -14.6% |
| Fixed assets | 21/28 | €487 | - | -€487 | |
| Tangible fixed assets | 22/27 | €487 | - | -€487 | |
| Plant, machinery and equipment | 23 | €487 | - | -€487 | |
| Current assets | 29/58 | €139,038 | €119,131 | -€19,907 | -14.3% |
| Amounts receivable within one year | 40/41 | €138,084 | €114,234 | -€23,850 | -17.3% |
| Other amounts receivable | 41 | €138,084 | €114,234 | -€23,850 | -17.3% |
| Current investments | 50/53 | €14 | €15 | +€0 | +2.9% |
| Cash at bank and in hand | 54/58 | €71 | €117 | +€45 | +63.7% |
| Deferred charges and accrued income | 490/1 | €868 | €4,766 | +€3,898 | +449.2% |
| Total equity and liabilities | 10/49 | €139,524 | €119,131 | -€20,393 | -14.6% |
| Equity | 10/15 | €90,831 | €74,020 | -€16,811 | -18.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €72,239 | €55,428 | -€16,811 | -23.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €70,380 | €53,569 | -€16,811 | -23.9% |
| Amounts payable | 17/49 | €48,693 | €45,111 | -€3,582 | -7.4% |
| Amounts payable within one year | 42/48 | €48,693 | €45,111 | -€3,582 | -7.4% |
| Financial debts | 43 | - | €295 | +€295 | |
| Credit institutions | 430/8 | - | €295 | +€295 | |
| Trade debts | 44 | €3,739 | €4,136 | +€398 | +10.6% |
| Suppliers | 440/4 | €3,739 | €4,136 | +€398 | +10.6% |
| Taxes, remuneration and social security | 45 | €15,031 | €9,520 | -€5,511 | -36.7% |
| Taxes | 450/3 | €15,031 | €9,520 | -€5,511 | -36.7% |
| Other amounts payable | 47/48 | €29,924 | €31,160 | +€1,236 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €649 | €487 | -€162 | -25.0% |
| Other operating charges | 640/8 | €27,447 | €2,642 | -€24,805 | -90.4% |
| Gross operating margin | 9900 | €7,193 | -€10,470 | -€17,664 | |
| Operating profit (loss) | 9901 | -€20,902 | -€13,599 | +€7,303 | +34.9% |
| Financial income | 75/76B | €0 | €1 | +€1 | +566.7% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +566.7% |
| Financial charges | 65/66B | €3,826 | €2,983 | -€843 | -22.0% |
| Recurring financial charges | 65 | €3,826 | €2,983 | -€843 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | -€24,728 | -€16,582 | +€8,146 | +32.9% |
| Income taxes | 67/77 | €246 | €229 | -€17 | -6.9% |
| Profit (loss) for the period | 9904 | -€24,974 | -€16,811 | +€8,163 | +32.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,974 | -€16,811 | +€8,163 | +32.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.