WEB BUILDING: 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.
What changed
WEB BUILDING
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€156,312
2024 · -€277,383+€121,071
Equity
€1.9m
2024 · €2.0m-€156,313
Cash
€125,123
2024 · €127,178-€2,055
Balance sheet total
€10.8m
2024 · €11.1m-€336,309
Largest movements
Assets
- Tangible fixed assets -€321,710
down €321,710 (-3.0%), from €10.7m to €10.4m
of which Land and buildings: -€307,990
Equity and liabilities
- Other debts +€672,779
up €672,779 (+29.0%), from €2.3m to €3.0m
- Debts after one year -€666,668
down €666,668 (-11.8%), from €5.7m to €5.0m
- Accrued charges and deferred income +€235,118
up €235,118 (+2118.2%), from €11,100 to €246,218
- Advances received -€232,147
down €232,147 (-95.6%), from €242,887 to €10,740
- Tax, wage and social debts -€189,079
down €189,079 (-98.2%), from €192,557 to €3,478
Income statement
- Financial charges -€136,613
down €136,613 (-30.2%), from €452,168 to €315,555
- Services and other goods +€18,469
up €18,469 (+6.1%), from €303,952 to €322,421
- Other operating income +€17,527
up €17,527 (+3.6%), from €488,661 to €506,188
- Other operating charges +€16,078
up €16,078 (+2.3%), from €684,327 to €700,405
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.
Result 2024
-€277,383
Turnover
+€6,019
Other operating income
+€17,527
Services and other goods
-€18,469
Depreciation
-€4,611
Other operating charges
-€16,078
Financial income
+€70
Financial charges
+€136,613
Result 2025
-€156,312
Cash bridge derived
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.
From operations
+€686,847
Investment
-€22,233
Financing
-€666,669
Cash 2024
€127,178
From operations (derived)
+€686,847
Net result for the year
-€156,312
Depreciation
+€343,944
Receivables within one year
+€69,790
Deferred charges and accrued income
-€57,247
Tax, wage and social debts
-€189,079
Advances received
-€232,147
Other debts
+€672,779
Accrued charges and deferred income
+€235,118
Investment (derived)
-€22,233
Investment in fixed assets (net)
-€22,233
Financing
-€666,669
Debts after one year
-€666,668
Contributions, distributions and other
-€1
Cash 2025
€125,123
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,132,936 | €10,796,627 | -€336,309 | -3.0% |
| Fixed assets | 21/28 | €10,689,769 | €10,368,059 | -€321,710 | -3.0% |
| Tangible fixed assets | 22/27 | €10,689,769 | €10,368,059 | -€321,710 | -3.0% |
| Land and buildings | 22 | €10,428,957 | €10,120,967 | -€307,990 | -3.0% |
| Plant, machinery and equipment | 23 | €180,583 | €156,577 | -€24,006 | -13.3% |
| Assets under construction and advance payments | 27 | €80,229 | €90,514 | +€10,285 | +12.8% |
| Current assets | 29/58 | €443,167 | €428,568 | -€14,599 | -3.3% |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €89,828 | €20,038 | -€69,790 | -77.7% |
| Trade receivables | 40 | €89,828 | €20,038 | -€69,790 | -77.7% |
| Cash at bank and in hand | 54/58 | €127,178 | €125,123 | -€2,055 | -1.6% |
| Deferred charges and accrued income | 490/1 | €226,161 | €283,408 | +€57,247 | +25.3% |
| Total equity and liabilities | 10/49 | €11,132,936 | €10,796,627 | -€336,309 | -3.0% |
| Equity | 10/15 | €2,034,112 | €1,877,799 | -€156,313 | -7.7% |
| Contributions | 10/11 | €1,262,000 | €1,262,000 | = | 0.0% |
| Capital | 10 | €1,262,000 | €1,262,000 | = | 0.0% |
| Issued capital | 100 | €1,262,000 | €1,262,000 | = | 0.0% |
| Reserves | 13 | €67,825 | €67,824 | -€1 | 0.0% |
| Non-distributable reserves | 130/1 | €67,825 | €67,824 | -€1 | 0.0% |
| Legal reserve | 130 | €67,825 | €67,824 | -€1 | 0.0% |
| Profit (loss) carried forward | 14 | €704,287 | €547,975 | -€156,312 | -22.2% |
| Amounts payable | 17/49 | €9,098,824 | €8,918,827 | -€179,997 | -2.0% |
| Amounts payable after more than one year | 17 | €5,666,658 | €4,999,990 | -€666,668 | -11.8% |
| Financial debts | 170/4 | €5,666,658 | €4,999,990 | -€666,668 | -11.8% |
| Credit institutions | 173 | €5,666,658 | €4,999,990 | -€666,668 | -11.8% |
| Amounts payable within one year | 42/48 | €3,421,066 | €3,672,619 | +€251,553 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €666,668 | €666,668 | = | 0.0% |
| Advances received on contracts in progress | 46 | €242,887 | €10,740 | -€232,147 | -95.6% |
| Taxes, remuneration and social security | 45 | €192,557 | €3,478 | -€189,079 | -98.2% |
| Taxes | 450/3 | €192,557 | €3,478 | -€189,079 | -98.2% |
| Other amounts payable | 47/48 | €2,318,954 | €2,991,733 | +€672,779 | +29.0% |
| Accrued charges and deferred income | 492/3 | €11,100 | €246,218 | +€235,118 | +2118.2% |
| Operating income | 70/76A | €1,502,397 | €1,525,943 | +€23,546 | +1.6% |
| Turnover | 70 | €1,013,736 | €1,019,755 | +€6,019 | +0.6% |
| Other operating income | 74 | €488,661 | €506,188 | +€17,527 | +3.6% |
| Operating charges | 60/66A | €1,327,612 | €1,366,770 | +€39,158 | +2.9% |
| Services and other goods | 61 | €303,952 | €322,421 | +€18,469 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €339,333 | €343,944 | +€4,611 | +1.4% |
| Other operating charges | 640/8 | €684,327 | €700,405 | +€16,078 | +2.3% |
| Operating profit (loss) | 9901 | €174,785 | €159,173 | -€15,612 | -8.9% |
| Financial income | 75/76B | - | €70 | +€70 | |
| Recurring financial income | 75 | - | €70 | +€70 | |
| Other financial income | 752/9 | - | €70 | +€70 | |
| Financial charges | 65/66B | €452,168 | €315,555 | -€136,613 | -30.2% |
| Recurring financial charges | 65 | €452,168 | €315,555 | -€136,613 | -30.2% |
| Debt charges | 650 | €451,593 | €314,956 | -€136,637 | -30.3% |
| Other financial charges | 652/9 | €575 | €599 | +€24 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | -€277,383 | -€156,312 | +€121,071 | +43.6% |
| Profit (loss) for the period | 9904 | -€277,383 | -€156,312 | +€121,071 | +43.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€277,383 | -€156,312 | +€121,071 | +43.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.