WEB BUSINESS SOLUTION: 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.
WEB BUSINESS SOLUTION
Largest movements
- Receivables within one year +€117,247
up €117,247 (+2005.7%), from €5,846 to €123,092
of which Other amounts receivable: +€116,236
- Cash -€82,203
down €82,203 (-85.0%), from €96,665 to €14,462
mainly Receivables within one year (-€117,247) and Contributions, distributions and other (-€34,500)
- Other debts +€34,500
new in 2025: €34,500
- Tax, wage and social debts +€4,780
up €4,780 (+51.4%), from €9,306 to €14,086
of which Taxes: +€7,518
- Profit (loss) carried forward -€2,272
down €2,272 (-3.7%), from €60,650 to €58,378
- Gross operating margin +€28,384
up €28,384 (+187.8%), from €15,110 to €43,494
- Taxes +€7,436
up €7,436 (+162.9%), from €4,564 to €12,000
- Financial income +€2,409
up €2,409 (+2518.8%), from €96 to €2,505
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €103,142 | €139,104 | +€35,962 | +34.9% |
| Fixed assets | 21/28 | €631 | €1,550 | +€919 | +145.6% |
| Tangible fixed assets | 22/27 | €581 | €1,500 | +€919 | +158.1% |
| Furniture and vehicles | 24 | €581 | €1,500 | +€919 | +158.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €102,511 | €137,554 | +€35,043 | +34.2% |
| Amounts receivable within one year | 40/41 | €5,846 | €123,092 | +€117,247 | +2005.7% |
| Trade receivables | 40 | €784 | €1,794 | +€1,010 | +129.0% |
| Other amounts receivable | 41 | €5,062 | €121,298 | +€116,236 | +2296.2% |
| Cash at bank and in hand | 54/58 | €96,665 | €14,462 | -€82,203 | -85.0% |
| Total equity and liabilities | 10/49 | €103,142 | €139,104 | +€35,962 | +34.9% |
| Equity | 10/15 | €82,204 | €79,931 | -€2,272 | -2.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,953 | €2,953 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,953 | €2,953 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,953 | €2,953 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,650 | €58,378 | -€2,272 | -3.7% |
| Amounts payable | 17/49 | €20,939 | €59,173 | +€38,234 | +182.6% |
| Amounts payable within one year | 42/48 | €20,939 | €59,173 | +€38,234 | +182.6% |
| Trade debts | 44 | €11,632 | €10,587 | -€1,045 | -9.0% |
| Suppliers | 440/4 | €11,632 | €10,587 | -€1,045 | -9.0% |
| Taxes, remuneration and social security | 45 | €9,306 | €14,086 | +€4,780 | +51.4% |
| Taxes | 450/3 | €5,500 | €13,018 | +€7,518 | +136.7% |
| Remuneration and social security | 454/9 | €3,807 | €1,068 | -€2,738 | -71.9% |
| Other amounts payable | 47/48 | - | €34,500 | +€34,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €581 | €881 | +€300 | +51.6% |
| Other operating charges | 640/8 | €592 | €655 | +€64 | +10.8% |
| Gross operating margin | 9900 | €15,110 | €43,494 | +€28,384 | +187.8% |
| Operating profit (loss) | 9901 | €13,938 | €41,958 | +€28,021 | +201.0% |
| Financial income | 75/76B | €96 | €2,505 | +€2,409 | +2518.8% |
| Recurring financial income | 75 | €96 | €2,505 | +€2,409 | +2518.8% |
| Financial charges | 65/66B | €150 | €235 | +€85 | +56.7% |
| Recurring financial charges | 65 | €150 | €235 | +€85 | +56.7% |
| Profit (loss) for the period before taxes | 9903 | €13,883 | €44,228 | +€30,344 | +218.6% |
| Income taxes | 67/77 | €4,564 | €12,000 | +€7,436 | +162.9% |
| Profit (loss) for the period | 9904 | €9,319 | €32,228 | +€22,909 | +245.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,319 | €32,228 | +€22,909 | +245.8% |
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 3 October 2026 via checked.be.