WEB DIGITALES: 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 DIGITALES
NACE 62.100, Computer programming
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€707
2024 · €67-€774
Equity
€106,174
2024 · €106,881-€707
Cash
€16,891
2024 · €15,555+€1,336
Balance sheet total
€625,364
2024 · €651,353-€25,989
Largest movements
Assets
- Tangible fixed assets -€41,970
down €41,970 (-8.9%), from €469,245 to €427,274
of which Leasing and similar rights: -€25,818
- Receivables within one year +€9,012
up €9,012 (+5.7%), from €158,349 to €167,361
of which Trade receivables: +€14,709
Equity and liabilities
- Debts after one year -€36,995
down €36,995 (-9.0%), from €413,127 to €376,132
Income statement
- Gross operating margin +€81,583
up €81,583 (+21.3%), from €382,535 to €464,119
- Staff costs +€79,242
up €79,242 (+26.3%), from €301,606 to €380,848
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
€67
Gross operating margin
+€81,583
Staff costs
-€79,242
Depreciation
-€389
Other operating charges
-€3,199
Other operating items
-€1,801
Financial income
-€516
Financial charges
+€2,761
Taxes
+€29
Result 2025
-€707
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
+€42,880
Investment
-€4,419
Financing
-€37,125
Cash 2024
€15,555
From operations (derived)
+€42,880
Net result for the year
-€707
Depreciation
+€46,185
Receivables within one year
-€9,012
Deferred charges and accrued income
-€5,429
Trade debts
+€3,679
Tax, wage and social debts
+€1,604
Other debts
+€6,443
Accrued charges and deferred income
+€117
Investment (derived)
-€4,419
Investment in fixed assets (net)
-€4,419
Financing
-€37,125
Debts after one year
-€36,995
Current portion of long-term debt
-€130
Cash 2025
€16,891
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €651,353 | €625,364 | -€25,989 | -4.0% |
| Fixed assets | 21/28 | €469,245 | €427,479 | -€41,765 | -8.9% |
| Tangible fixed assets | 22/27 | €469,245 | €427,274 | -€41,970 | -8.9% |
| Land and buildings | 22 | €397,821 | €384,496 | -€13,325 | -3.3% |
| Furniture and vehicles | 24 | €12,065 | €9,238 | -€2,828 | -23.4% |
| Leasing and similar rights | 25 | €59,358 | €33,540 | -€25,818 | -43.5% |
| Financial fixed assets | 28 | - | €205 | +€205 | |
| Current assets | 29/58 | €182,108 | €197,885 | +€15,777 | +8.7% |
| Amounts receivable within one year | 40/41 | €158,349 | €167,361 | +€9,012 | +5.7% |
| Trade receivables | 40 | €152,652 | €167,361 | +€14,709 | +9.6% |
| Other amounts receivable | 41 | €5,698 | €0 | -€5,698 | -100.0% |
| Cash at bank and in hand | 54/58 | €15,555 | €16,891 | +€1,336 | +8.6% |
| Deferred charges and accrued income | 490/1 | €8,203 | €13,632 | +€5,429 | +66.2% |
| Total equity and liabilities | 10/49 | €651,353 | €625,364 | -€25,989 | -4.0% |
| Equity | 10/15 | €106,881 | €106,174 | -€707 | -0.7% |
| Contributions | 10/11 | €10,800 | €10,800 | = | 0.0% |
| Reserves | 13 | €61,860 | €61,860 | = | 0.0% |
| Distributable reserves | 133 | €61,860 | €61,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,221 | €33,514 | -€707 | -2.1% |
| Amounts payable | 17/49 | €544,472 | €519,190 | -€25,282 | -4.6% |
| Amounts payable after more than one year | 17 | €413,127 | €376,132 | -€36,995 | -9.0% |
| Financial debts | 170/4 | €413,127 | €376,132 | -€36,995 | -9.0% |
| Amounts payable within one year | 42/48 | €129,964 | €141,560 | +€11,597 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €38,200 | €38,070 | -€130 | -0.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €36,178 | €39,857 | +€3,679 | +10.2% |
| Suppliers | 440/4 | €36,178 | €39,857 | +€3,679 | +10.2% |
| Taxes, remuneration and social security | 45 | €55,544 | €57,148 | +€1,604 | +2.9% |
| Taxes | 450/3 | €16,768 | €25,674 | +€8,906 | +53.1% |
| Remuneration and social security | 454/9 | €38,776 | €31,474 | -€7,302 | -18.8% |
| Other amounts payable | 47/48 | €42 | €6,485 | +€6,443 | +15424.9% |
| Accrued charges and deferred income | 492/3 | €1,381 | €1,498 | +€117 | +8.5% |
| Remuneration, social security and pensions | 62 | €301,606 | €380,848 | +€79,242 | +26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,795 | €46,185 | +€389 | +0.8% |
| Other operating charges | 640/8 | €5,834 | €9,033 | +€3,199 | +54.8% |
| Non-recurring operating charges | 66A | - | €1,801 | +€1,801 | |
| Gross operating margin | 9900 | €382,535 | €464,119 | +€81,583 | +21.3% |
| Operating profit (loss) | 9901 | €29,300 | €26,252 | -€3,048 | -10.4% |
| Financial income | 75/76B | €516 | €0 | -€516 | -100.0% |
| Recurring financial income | 75 | €516 | €0 | -€516 | -100.0% |
| Financial charges | 65/66B | €26,425 | €23,663 | -€2,761 | -10.4% |
| Recurring financial charges | 65 | €26,425 | €23,663 | -€2,761 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €3,392 | €2,588 | -€803 | -23.7% |
| Income taxes | 67/77 | €3,325 | €3,296 | -€29 | -0.9% |
| Profit (loss) for the period | 9904 | €67 | -€707 | -€774 | |
| Profit (loss) for the period to be appropriated | 9905 | €67 | -€707 | -€774 |
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 30 September 2026 via checked.be.