WEBACT: 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.
WEBACT
Largest movements
- Receivables within one year +€16,430
up €16,430 (+8.1%), from €203,316 to €219,746
of which Trade receivables: +€11,556
- Cash +€4,471
up €4,471 (+20.0%), from €22,348 to €26,819
mainly Net result for the year (+€22,528) and Other debts (+€11,607)
- Other debts +€11,607
up €11,607 (+184.0%), from €6,309 to €17,916
- Reserves +€8,500
up €8,500 (+9.8%), from €86,394 to €94,895
of which Distributable reserves: +€8,500
- Gross operating margin -€2,289
down €2,289 (-5.9%), from €38,685 to €36,396
- Taxes -€464
down €464 (-4.6%), from €10,178 to €9,715
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 | €245,198 | €265,377 | +€20,180 | +8.2% |
| Fixed assets | 21/28 | €2,414 | €1,686 | -€728 | -30.2% |
| Tangible fixed assets | 22/27 | €2,414 | €1,686 | -€728 | -30.2% |
| Plant, machinery and equipment | 23 | €565 | €282 | -€282 | -50.0% |
| Furniture and vehicles | 24 | €1,850 | €1,404 | -€446 | -24.1% |
| Current assets | 29/58 | €242,784 | €263,691 | +€20,908 | +8.6% |
| Amounts receivable after more than one year | 29 | €16,950 | €16,950 | = | 0.0% |
| Other amounts receivable | 291 | €16,950 | €16,950 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €203,316 | €219,746 | +€16,430 | +8.1% |
| Trade receivables | 40 | - | €11,556 | +€11,556 | |
| Other amounts receivable | 41 | €203,316 | €208,190 | +€4,874 | +2.4% |
| Cash at bank and in hand | 54/58 | €22,348 | €26,819 | +€4,471 | +20.0% |
| Deferred charges and accrued income | 490/1 | €170 | €177 | +€7 | +4.1% |
| Total equity and liabilities | 10/49 | €245,198 | €265,377 | +€20,180 | +8.2% |
| Equity | 10/15 | €194,488 | €201,322 | +€6,834 | +3.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €86,394 | €94,895 | +€8,500 | +9.8% |
| Tax-exempt reserves | 132 | €11,837 | €11,837 | = | 0.0% |
| Distributable reserves | 133 | €74,557 | €83,058 | +€8,500 | +11.4% |
| Profit (loss) carried forward | 14 | €101,894 | €100,228 | -€1,666 | -1.6% |
| Provisions and deferred taxes | 16 | €31,452 | €31,452 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €31,452 | €31,452 | = | 0.0% |
| Pensions and similar obligations | 160 | €31,452 | €31,452 | = | 0.0% |
| Amounts payable | 17/49 | €19,258 | €32,604 | +€13,345 | +69.3% |
| Amounts payable within one year | 42/48 | €19,258 | €32,209 | +€12,950 | +67.2% |
| Current portion of amounts payable after more than one year | 42 | €3,000 | €3,000 | = | 0.0% |
| Trade debts | 44 | €115 | €116 | +€1 | +0.5% |
| Suppliers | 440/4 | €115 | €116 | +€1 | +0.5% |
| Taxes, remuneration and social security | 45 | €9,834 | €11,177 | +€1,343 | +13.7% |
| Taxes | 450/3 | €9,834 | €8,977 | -€857 | -8.7% |
| Remuneration and social security | 454/9 | - | €2,200 | +€2,200 | |
| Other amounts payable | 47/48 | €6,309 | €17,916 | +€11,607 | +184.0% |
| Accrued charges and deferred income | 492/3 | - | €395 | +€395 | |
| Remuneration, social security and pensions | 62 | €2,007 | €2,018 | +€11 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,005 | €1,083 | +€77 | +7.7% |
| Other operating charges | 640/8 | €319 | €503 | +€184 | +57.7% |
| Gross operating margin | 9900 | €38,685 | €36,396 | -€2,289 | -5.9% |
| Operating profit (loss) | 9901 | €35,354 | €32,793 | -€2,562 | -7.2% |
| Financial income | 75/76B | - | €54 | +€54 | |
| Recurring financial income | 75 | - | €54 | +€54 | |
| Financial charges | 65/66B | €633 | €605 | -€29 | -4.5% |
| Recurring financial charges | 65 | €633 | €605 | -€29 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €34,721 | €32,242 | -€2,479 | -7.1% |
| Income taxes | 67/77 | €10,178 | €9,715 | -€464 | -4.6% |
| Profit (loss) for the period | 9904 | €24,543 | €22,528 | -€2,015 | -8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,543 | €22,528 | -€2,015 | -8.2% |
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.