WEB EMOTION: 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 EMOTION
Largest movements
- Cash +€17,549
up €17,549 (+273.5%), from €6,415 to €23,964
mainly Other debts (+€8,469) and Receivables within one year (+€5,107)
- Receivables within one year -€5,107
down €5,107 (-97.1%), from €5,257 to €151
- Other debts +€8,469
up €8,469 (+66.3%), from €12,784 to €21,253
- Profit (loss) carried forward +€4,550
up €4,550 (+10.4%), from -€43,721 to -€39,172
- Gross operating margin +€63,579
up €63,579, from -€53,325 to €10,254
- Financial charges +€859
up €859 (+322.4%), from €266 to €1,125
- Depreciation +€616
up €616 (+16.9%), from €3,640 to €4,256
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 | €71,715 | €84,633 | +€12,918 | +18.0% |
| Fixed assets | 21/28 | €60,042 | €60,291 | +€249 | +0.4% |
| Tangible fixed assets | 22/27 | €60,042 | €60,291 | +€249 | +0.4% |
| Land and buildings | 22 | €44,100 | €44,100 | = | 0.0% |
| Plant, machinery and equipment | 23 | €11,758 | €10,164 | -€1,594 | -13.6% |
| Furniture and vehicles | 24 | €4,184 | €6,027 | +€1,843 | +44.1% |
| Current assets | 29/58 | €11,673 | €24,342 | +€12,669 | +108.5% |
| Amounts receivable within one year | 40/41 | €5,257 | €151 | -€5,107 | -97.1% |
| Other amounts receivable | 41 | €5,257 | €151 | -€5,107 | -97.1% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €6,415 | €23,964 | +€17,549 | +273.5% |
| Deferred charges and accrued income | 490/1 | - | €227 | +€227 | |
| Total equity and liabilities | 10/49 | €71,715 | €84,633 | +€12,918 | +18.0% |
| Equity | 10/15 | €58,339 | €62,888 | +€4,550 | +7.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €95,860 | €95,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €94,000 | €94,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,721 | -€39,172 | +€4,550 | +10.4% |
| Amounts payable | 17/49 | €13,376 | €21,745 | +€8,368 | +62.6% |
| Amounts payable within one year | 42/48 | €13,376 | €21,745 | +€8,368 | +62.6% |
| Trade debts | 44 | €593 | €211 | -€382 | -64.4% |
| Suppliers | 440/4 | €593 | €211 | -€382 | -64.4% |
| Taxes, remuneration and social security | 45 | €0 | €281 | +€281 | |
| Taxes | 450/3 | €0 | €281 | +€281 | |
| Other amounts payable | 47/48 | €12,784 | €21,253 | +€8,469 | +66.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,640 | €4,256 | +€616 | +16.9% |
| Other operating charges | 640/8 | €0 | €444 | +€444 | |
| Gross operating margin | 9900 | -€53,325 | €10,254 | +€63,579 | |
| Operating profit (loss) | 9901 | -€56,964 | €5,555 | +€62,519 | |
| Financial income | 75/76B | €175 | €121 | -€54 | -30.9% |
| Recurring financial income | 75 | €175 | €121 | -€54 | -30.9% |
| Financial charges | 65/66B | €266 | €1,125 | +€859 | +322.4% |
| Recurring financial charges | 65 | €266 | €1,125 | +€859 | +322.4% |
| Profit (loss) for the period before taxes | 9903 | -€57,056 | €4,550 | +€61,606 | |
| Income taxes | 67/77 | €400 | €0 | -€400 | -100.0% |
| Profit (loss) for the period | 9904 | -€57,456 | €4,550 | +€62,006 | |
| Profit (loss) for the period to be appropriated | 9905 | -€57,456 | €4,550 | +€62,006 |
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.