WeBC: 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.
WeBC
Largest movements
- Cash +€6,571
up €6,571 (+184.9%), from €3,553 to €10,124
mainly Net result for the year (+€12,652) and Depreciation (+€9,322)
- Receivables within one year +€4,656
up €4,656 (+28.3%), from €16,439 to €21,095
of which Trade receivables: +€6,741
- Formation expenses -€978
down €978 (-42.1%), from €2,324 to €1,345
- Tangible fixed assets -€689
down €689 (-3.8%), from €18,087 to €17,398
of which Plant, machinery and equipment: -€500
- Reserves +€12,652
up €12,652 (+382.9%), from €3,305 to €15,957
- Other debts -€10,561
down €10,561 (-99.6%), from €10,605 to €44
- Trade debts +€6,139
up €6,139 (+120.1%), from €5,113 to €11,252
- Current portion of long-term debt +€2,766
up €2,766 (+44.4%), from €6,234 to €9,000
- Debts after one year -€1,949
down €1,949 (-22.2%), from €8,765 to €6,816
- Gross operating margin +€16,455
up €16,455 (+119.1%), from €13,818 to €30,273
- Depreciation +€3,302
up €3,302 (+54.9%), from €6,019 to €9,322
- Taxes +€3,175
up €3,175 (+251.2%), from €1,264 to €4,439
- Other operating charges +€939
up €939 (+75.3%), from €1,247 to €2,186
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 | €40,633 | €50,124 | +€9,491 | +23.4% |
| Formation expenses | 20 | €2,324 | €1,345 | -€978 | -42.1% |
| Fixed assets | 21/28 | €18,087 | €17,398 | -€689 | -3.8% |
| Tangible fixed assets | 22/27 | €18,087 | €17,398 | -€689 | -3.8% |
| Plant, machinery and equipment | 23 | €1,142 | €642 | -€500 | -43.8% |
| Furniture and vehicles | 24 | €16,944 | €16,755 | -€189 | -1.1% |
| Current assets | 29/58 | €20,223 | €31,381 | +€11,158 | +55.2% |
| Amounts receivable within one year | 40/41 | €16,439 | €21,095 | +€4,656 | +28.3% |
| Trade receivables | 40 | €11,531 | €18,272 | +€6,741 | +58.5% |
| Other amounts receivable | 41 | €4,908 | €2,823 | -€2,085 | -42.5% |
| Cash at bank and in hand | 54/58 | €3,553 | €10,124 | +€6,571 | +184.9% |
| Deferred charges and accrued income | 490/1 | €231 | €161 | -€69 | -30.1% |
| Total equity and liabilities | 10/49 | €40,633 | €50,124 | +€9,491 | +23.4% |
| Equity | 10/15 | €6,305 | €18,957 | +€12,652 | +200.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €3,305 | €15,957 | +€12,652 | +382.9% |
| Distributable reserves | 133 | €3,305 | €15,957 | +€12,652 | +382.9% |
| Amounts payable | 17/49 | €34,328 | €31,167 | -€3,162 | -9.2% |
| Amounts payable after more than one year | 17 | €8,765 | €6,816 | -€1,949 | -22.2% |
| Financial debts | 170/4 | €8,765 | €6,816 | -€1,949 | -22.2% |
| Amounts payable within one year | 42/48 | €25,248 | €24,351 | -€897 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €6,234 | €9,000 | +€2,766 | +44.4% |
| Trade debts | 44 | €5,113 | €11,252 | +€6,139 | +120.1% |
| Suppliers | 440/4 | €5,113 | €11,252 | +€6,139 | +120.1% |
| Taxes, remuneration and social security | 45 | €3,296 | €4,055 | +€759 | +23.0% |
| Taxes | 450/3 | €1,264 | €3,203 | +€1,939 | +153.4% |
| Remuneration and social security | 454/9 | €2,032 | €852 | -€1,180 | -58.1% |
| Other amounts payable | 47/48 | €10,605 | €44 | -€10,561 | -99.6% |
| Accrued charges and deferred income | 492/3 | €315 | €0 | -€315 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,019 | €9,322 | +€3,302 | +54.9% |
| Other operating charges | 640/8 | €1,247 | €2,186 | +€939 | +75.3% |
| Gross operating margin | 9900 | €13,818 | €30,273 | +€16,455 | +119.1% |
| Operating profit (loss) | 9901 | €6,552 | €18,766 | +€12,214 | +186.4% |
| Financial income | 75/76B | €11 | €56 | +€44 | +391.0% |
| Recurring financial income | 75 | €11 | €56 | +€44 | +391.0% |
| Financial charges | 65/66B | €1,994 | €1,729 | -€265 | -13.3% |
| Recurring financial charges | 65 | €1,994 | €1,729 | -€265 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €4,569 | €17,092 | +€12,523 | +274.1% |
| Income taxes | 67/77 | €1,264 | €4,439 | +€3,175 | +251.2% |
| Profit (loss) for the period | 9904 | €3,305 | €12,652 | +€9,348 | +282.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,305 | €12,652 | +€9,348 | +282.9% |
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 11 October 2026 via checked.be.