WEB - O - NET: 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 - O - NET
Largest movements
- Receivables within one year -€2,773
down €2,773 (-5.2%), from €53,278 to €50,505
of which Trade receivables: -€4,356
- Deferred charges and accrued income +€1,941
up €1,941 (+82.0%), from €2,368 to €4,309
- Tangible fixed assets +€1,798
up €1,798 (+19.2%), from €9,351 to €11,148
of which Furniture and vehicles: +€2,860
- Other debts +€26,612
up €26,612 (+32.5%), from €81,796 to €108,408
- Profit (loss) carried forward -€26,105
down €26,105 (-37.9%), from -€68,957 to -€95,062
- Gross operating margin -€4,609
down €4,609 (-27.2%), from -€16,946 to -€21,556
- Depreciation +€912
up €912 (+48.5%), from €1,881 to €2,793
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 | €65,726 | €66,521 | +€795 | +1.2% |
| Fixed assets | 21/28 | €9,700 | €11,498 | +€1,798 | +18.5% |
| Tangible fixed assets | 22/27 | €9,351 | €11,148 | +€1,798 | +19.2% |
| Land and buildings | 22 | €8,692 | €7,630 | -€1,062 | -12.2% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €659 | €3,518 | +€2,860 | +434.2% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €56,026 | €55,023 | -€1,003 | -1.8% |
| Amounts receivable within one year | 40/41 | €53,278 | €50,505 | -€2,773 | -5.2% |
| Trade receivables | 40 | €8,773 | €4,417 | -€4,356 | -49.7% |
| Other amounts receivable | 41 | €44,506 | €46,089 | +€1,583 | +3.6% |
| Current investments | 50/53 | €200 | €200 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €179 | €9 | -€171 | -95.2% |
| Deferred charges and accrued income | 490/1 | €2,368 | €4,309 | +€1,941 | +82.0% |
| Total equity and liabilities | 10/49 | €65,726 | €66,521 | +€795 | +1.2% |
| Equity | 10/15 | -€18,957 | -€45,062 | -€26,105 | -137.7% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €28,000 | €28,000 | = | 0.0% |
| Distributable reserves | 133 | €28,000 | €28,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,957 | -€95,062 | -€26,105 | -37.9% |
| Amounts payable | 17/49 | €84,683 | €111,583 | +€26,900 | +31.8% |
| Amounts payable within one year | 42/48 | €84,683 | €111,583 | +€26,900 | +31.8% |
| Current portion of amounts payable after more than one year | 42 | €2,500 | €2,500 | = | 0.0% |
| Financial debts | 43 | - | €329 | +€329 | |
| Credit institutions | 430/8 | - | €329 | +€329 | |
| Trade debts | 44 | €345 | €346 | +€1 | +0.3% |
| Suppliers | 440/4 | €345 | €346 | +€1 | +0.3% |
| Taxes, remuneration and social security | 45 | €41 | €0 | -€41 | -100.0% |
| Taxes | 450/3 | €41 | €0 | -€41 | -100.0% |
| Other amounts payable | 47/48 | €81,796 | €108,408 | +€26,612 | +32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,881 | €2,793 | +€912 | +48.5% |
| Other operating charges | 640/8 | €1,227 | €1,096 | -€131 | -10.7% |
| Gross operating margin | 9900 | -€16,946 | -€21,556 | -€4,609 | -27.2% |
| Operating profit (loss) | 9901 | -€20,054 | -€25,444 | -€5,390 | -26.9% |
| Financial income | 75/76B | €23 | €0 | -€23 | -100.0% |
| Recurring financial income | 75 | €23 | €0 | -€23 | -100.0% |
| Financial charges | 65/66B | €320 | €201 | -€120 | -37.4% |
| Recurring financial charges | 65 | €320 | €201 | -€120 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | -€20,351 | -€25,645 | -€5,294 | -26.0% |
| Income taxes | 67/77 | €429 | €460 | +€31 | +7.1% |
| Profit (loss) for the period | 9904 | -€20,781 | -€26,105 | -€5,324 | -25.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,781 | -€26,105 | -€5,324 | -25.6% |
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 5 October 2026 via checked.be.