WEBADEV: 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.
WEBADEV
Largest movements
- Receivables within one year -€119,280
down €119,280 (-55.9%), from €213,372 to €94,092
of which Trade receivables: -€119,304
- Tangible fixed assets -€21,585
down €21,585 (-5.7%), from €377,083 to €355,498
of which Land and buildings: -€12,931
- Cash +€9,926
up €9,926 (+39.4%), from €25,167 to €35,092
mainly Receivables within one year (+€119,280) and Debts after one year (+€27,317)
- Profit (loss) carried forward -€97,172
down €97,172 (-276.1%), from -€35,197 to -€132,369
- Trade debts -€55,136
down €55,136 (-81.1%), from €67,969 to €12,833
- Debts after one year +€27,317
up €27,317 (+6.7%), from €407,517 to €434,834
of which Financial debts: +€27,317
- Current portion of long-term debt +€21,729
up €21,729 (+75.6%), from €28,753 to €50,482
- Other debts -€17,540
down €17,540 (-38.2%), from €45,879 to €28,339
- Turnover +€476,668
new in 2024: €476,668
- Purchases and services +€320,285
new in 2024: €320,285
- Gross operating margin -€95,690
down €95,690 (-33.7%), from €283,911 to €188,221
- Staff costs +€32,196
up €32,196 (+15.6%), from €206,331 to €238,526
- Depreciation +€7,467
up €7,467 (+41.4%), from €18,015 to €25,482
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €639,817 | €503,724 | -€136,092 | -21.3% |
| Formation expenses | 20 | €12,278 | €9,656 | -€2,622 | -21.4% |
| Fixed assets | 21/28 | €383,202 | €360,342 | -€22,860 | -6.0% |
| Intangible fixed assets | 21 | €5,956 | €4,681 | -€1,275 | -21.4% |
| Tangible fixed assets | 22/27 | €377,083 | €355,498 | -€21,585 | -5.7% |
| Land and buildings | 22 | €343,139 | €330,208 | -€12,931 | -3.8% |
| Furniture and vehicles | 24 | €33,945 | €25,290 | -€8,655 | -25.5% |
| Financial fixed assets | 28 | €163 | €163 | = | 0.0% |
| Current assets | 29/58 | €244,337 | €133,727 | -€110,610 | -45.3% |
| Amounts receivable within one year | 40/41 | €213,372 | €94,092 | -€119,280 | -55.9% |
| Trade receivables | 40 | €210,666 | €91,363 | -€119,304 | -56.6% |
| Other amounts receivable | 41 | €2,706 | €2,730 | +€24 | +0.9% |
| Cash at bank and in hand | 54/58 | €25,167 | €35,092 | +€9,926 | +39.4% |
| Deferred charges and accrued income | 490/1 | €5,798 | €4,542 | -€1,256 | -21.7% |
| Total equity and liabilities | 10/49 | €639,817 | €503,724 | -€136,092 | -21.3% |
| Equity | 10/15 | €2,376 | -€94,797 | -€97,172 | |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €7,572 | €7,572 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | €0 | = | |
| Reserves not available under the articles | 1311 | €0 | €0 | = | |
| Distributable reserves | 133 | €7,572 | €7,572 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,197 | -€132,369 | -€97,172 | -276.1% |
| Amounts payable | 17/49 | €637,441 | €598,521 | -€38,920 | -6.1% |
| Amounts payable after more than one year | 17 | €407,517 | €434,834 | +€27,317 | +6.7% |
| Financial debts | 170/4 | €336,709 | €364,026 | +€27,317 | +8.1% |
| Other amounts payable | 178/9 | €70,808 | €70,808 | = | 0.0% |
| Amounts payable within one year | 42/48 | €229,924 | €162,984 | -€66,940 | -29.1% |
| Current portion of amounts payable after more than one year | 42 | €28,753 | €50,482 | +€21,729 | +75.6% |
| Trade debts | 44 | €67,969 | €12,833 | -€55,136 | -81.1% |
| Suppliers | 440/4 | €67,969 | €12,833 | -€55,136 | -81.1% |
| Taxes, remuneration and social security | 45 | €87,324 | €71,331 | -€15,993 | -18.3% |
| Taxes | 450/3 | €36,206 | €25,713 | -€10,493 | -29.0% |
| Remuneration and social security | 454/9 | €51,118 | €45,618 | -€5,500 | -10.8% |
| Other amounts payable | 47/48 | €45,879 | €28,339 | -€17,540 | -38.2% |
| Accrued charges and deferred income | 492/3 | - | €703 | +€703 | |
| Turnover | 70 | - | €476,668 | +€476,668 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €320,285 | +€320,285 | |
| Remuneration, social security and pensions | 62 | €206,331 | €238,526 | +€32,196 | +15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,015 | €25,482 | +€7,467 | +41.4% |
| Other operating charges | 640/8 | €5,930 | €6,175 | +€245 | +4.1% |
| Non-recurring operating charges | 66A | €1,027 | €40 | -€987 | -96.1% |
| Gross operating margin | 9900 | €283,911 | €188,221 | -€95,690 | -33.7% |
| Operating profit (loss) | 9901 | €52,608 | -€82,003 | -€134,611 | |
| Financial income | 75/76B | €523 | €924 | +€401 | +76.7% |
| Recurring financial income | 75 | €346 | €924 | +€578 | +166.9% |
| Non-recurring financial income | 76B | €177 | €0 | -€177 | -100.0% |
| Financial charges | 65/66B | €18,886 | €15,916 | -€2,971 | -15.7% |
| Recurring financial charges | 65 | €18,886 | €15,916 | -€2,971 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €34,245 | -€96,994 | -€131,239 | |
| Income taxes | 67/77 | €403 | €178 | -€225 | -55.8% |
| Profit (loss) for the period | 9904 | €33,842 | -€97,172 | -€131,014 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,842 | -€97,172 | -€131,014 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.