Web Industry: what changed
Two financial 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 Industry
Largest movements
- Cash +€3,478
up €3,478 (+18.9%), from €18,369 to €21,847
mainly Net result for the year (+€2,659) and Deferred charges and accrued income (+€2,517)
- Deferred charges and accrued income -€2,517
down €2,517 (-88.4%), from €2,848 to €331
- Receivables within one year +€1,528
up €1,528 (+16.3%), from €9,374 to €10,902
of which Trade receivables: +€1,497
- Tangible fixed assets +€1,228
up €1,228 (+52.9%), from €2,321 to €3,549
- Reserves +€2,659
up €2,659 (+9.0%), from €29,600 to €32,259
- Tax, wage and social debts +€1,932
new in 2025: €1,932
- Trade debts -€1,003
down €1,003 (-53.6%), from €1,872 to €869
- Gross operating margin -€786
down €786 (-11.6%), from €6,782 to €5,996
- Taxes -€321
down €321 (-15.1%), from €2,126 to €1,806
- Financial income -€282
down €282 (-50.9%), from €554 to €272
- Depreciation +€247
up €247 (+31.4%), from €785 to €1,032
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.
Derived cash bridge
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 | €32,911 | €36,629 | +€3,718 | +11.3% |
| Fixed assets | 21/28 | €2,321 | €3,549 | +€1,228 | +52.9% |
| Tangible fixed assets | 22/27 | €2,321 | €3,549 | +€1,228 | +52.9% |
| Plant, machinery and equipment | 23 | €2,321 | €3,549 | +€1,228 | +52.9% |
| Current assets | 29/58 | €30,590 | €33,080 | +€2,490 | +8.1% |
| Amounts receivable within one year | 40/41 | €9,374 | €10,902 | +€1,528 | +16.3% |
| Trade receivables | 40 | - | €1,497 | +€1,497 | |
| Other amounts receivable | 41 | €9,374 | €9,405 | +€31 | +0.3% |
| Cash at bank and in hand | 54/58 | €18,369 | €21,847 | +€3,478 | +18.9% |
| Deferred charges and accrued income | 490/1 | €2,848 | €331 | -€2,517 | -88.4% |
| Total equity and liabilities | 10/49 | €32,911 | €36,629 | +€3,718 | +11.3% |
| Equity | 10/15 | €30,652 | €33,311 | +€2,659 | +8.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €29,600 | €32,259 | +€2,659 | +9.0% |
| Distributable reserves | 133 | €29,600 | €32,259 | +€2,659 | +9.0% |
| Profit (loss) carried forward | 14 | €52 | €52 | = | 0.0% |
| Amounts payable | 17/49 | €2,259 | €3,318 | +€1,059 | +46.9% |
| Amounts payable within one year | 42/48 | €1,872 | €2,801 | +€929 | +49.6% |
| Trade debts | 44 | €1,872 | €869 | -€1,003 | -53.6% |
| Suppliers | 440/4 | €1,872 | €869 | -€1,003 | -53.6% |
| Taxes, remuneration and social security | 45 | - | €1,932 | +€1,932 | |
| Taxes | 450/3 | - | €1,932 | +€1,932 | |
| Accrued charges and deferred income | 492/3 | €387 | €517 | +€130 | +33.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €785 | €1,032 | +€247 | +31.4% |
| Other operating charges | 640/8 | €592 | €610 | +€18 | +3.0% |
| Gross operating margin | 9900 | €6,782 | €5,996 | -€786 | -11.6% |
| Operating profit (loss) | 9901 | €5,406 | €4,355 | -€1,050 | -19.4% |
| Financial income | 75/76B | €554 | €272 | -€282 | -50.9% |
| Recurring financial income | 75 | €554 | €272 | -€282 | -50.9% |
| Financial charges | 65/66B | €181 | €162 | -€19 | -10.4% |
| Recurring financial charges | 65 | €181 | €162 | -€19 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €5,778 | €4,465 | -€1,313 | -22.7% |
| Income taxes | 67/77 | €2,126 | €1,806 | -€321 | -15.1% |
| Profit (loss) for the period | 9904 | €3,652 | €2,659 | -€993 | -27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,652 | €2,659 | -€993 | -27.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.