WebCon: 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.
WebCon
Largest movements
- Cash +€23,256
up €23,256 (+86.9%), from €26,756 to €50,012
mainly Net result for the year (+€31,272) and Tax, wage and social debts (+€611)
- Tangible fixed assets +€3,902
up €3,902, from €0 to €3,902
- Receivables within one year +€3,685
up €3,685 (+18.3%), from €20,192 to €23,877
of which Trade receivables: +€2,118
- Reserves +€30,470
up €30,470 (+74.1%), from €41,100 to €71,570
- Gross operating margin +€8,270
up €8,270 (+20.1%), from €41,107 to €49,377
- Taxes +€2,657
up €2,657 (+20.1%), from €13,190 to €15,848
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 | €48,271 | €78,978 | +€30,707 | +63.6% |
| Fixed assets | 21/28 | €0 | €3,902 | +€3,902 | |
| Tangible fixed assets | 22/27 | €0 | €3,902 | +€3,902 | |
| Furniture and vehicles | 24 | €0 | €3,902 | +€3,902 | |
| Current assets | 29/58 | €48,271 | €75,076 | +€26,806 | +55.5% |
| Stocks and contracts in progress | 3 | €57 | €0 | -€57 | -100% |
| Stocks | 30/36 | €57 | €0 | -€57 | -100% |
| Amounts receivable within one year | 40/41 | €20,192 | €23,877 | +€3,685 | +18.3% |
| Trade receivables | 40 | €9,051 | €11,168 | +€2,118 | +23.4% |
| Other amounts receivable | 41 | €11,141 | €12,708 | +€1,568 | +14.1% |
| Cash at bank and in hand | 54/58 | €26,756 | €50,012 | +€23,256 | +86.9% |
| Deferred charges and accrued income | 490/1 | €1,266 | €1,188 | -€79 | -6.2% |
| Total equity and liabilities | 10/49 | €48,271 | €78,978 | +€30,707 | +63.6% |
| Equity | 10/15 | €41,563 | €72,035 | +€30,472 | +73.3% |
| Reserves | 13 | €41,100 | €71,570 | +€30,470 | +74.1% |
| Distributable reserves | 133 | €41,100 | €71,570 | +€30,470 | +74.1% |
| Profit (loss) carried forward | 14 | €463 | €465 | +€2 | +0.4% |
| Amounts payable | 17/49 | €6,707 | €6,943 | +€236 | +3.5% |
| Amounts payable within one year | 42/48 | €6,041 | €6,249 | +€207 | +3.4% |
| Trade debts | 44 | €403 | €0 | -€403 | -100% |
| Suppliers | 440/4 | €403 | €0 | -€403 | -100% |
| Taxes, remuneration and social security | 45 | €4,838 | €5,449 | +€611 | +12.6% |
| Taxes | 450/3 | €4,838 | €5,449 | +€611 | +12.6% |
| Other amounts payable | 47/48 | €800 | €800 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €666 | €694 | +€28 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €385 | €481 | +€96 | +25.0% |
| Other operating charges | 640/8 | €957 | €964 | +€7 | +0.7% |
| Gross operating margin | 9900 | €41,107 | €49,377 | +€8,270 | +20.1% |
| Operating profit (loss) | 9901 | €39,764 | €47,931 | +€8,167 | +20.5% |
| Financial income | 75/76B | €0 | €51 | +€51 | +46,173% |
| Recurring financial income | 75 | €0 | €51 | +€51 | +46,173% |
| Financial charges | 65/66B | €1,109 | €863 | -€246 | -22.2% |
| Recurring financial charges | 65 | €1,109 | €863 | -€246 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €38,656 | €47,119 | +€8,464 | +21.9% |
| Income taxes | 67/77 | €13,190 | €15,848 | +€2,657 | +20.1% |
| Profit (loss) for the period | 9904 | €25,466 | €31,272 | +€5,806 | +22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,466 | €31,272 | +€5,806 | +22.8% |
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 16 October 2026 via checked.be.