WebDev: 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.
WebDev
Largest movements
- Current investments -€134,583
down €134,583 (-46.9%), from €287,068 to €152,485
- Cash +€123,020
up €123,020 (+567%), from €21,688 to €144,708
mainly Current investments (+€134,583) and Net result for the year (+€47,051)
- Receivables within one year +€64,750
up €64,750 (+163%), from €39,705 to €104,455
of which Trade receivables: +€42,076
- Deferred charges and accrued income +€16,102
up €16,102 (+733%), from €2,197 to €18,299
- Reserves +€47,051
up €47,051 (+14.1%), from €332,934 to €379,986
- Trade debts +€26,211
up €26,211 (+2,880%), from €910 to €27,121
- Tax, wage and social debts -€5,799
down €5,799 (-74.7%), from €7,767 to €1,968
of which Taxes: -€5,799
- Gross operating margin -€19,306
down €19,306 (-22.4%), from €86,005 to €66,699
- Taxes -€5,143
down €5,143 (-21.3%), from €24,180 to €19,038
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 | €358,338 | €425,275 | +€66,938 | +18.7% |
| Fixed assets | 21/28 | €7,679 | €5,328 | -€2,351 | -30.6% |
| Tangible fixed assets | 22/27 | €7,679 | €5,328 | -€2,351 | -30.6% |
| Plant, machinery and equipment | 23 | €1,434 | €1,196 | -€238 | -16.6% |
| Furniture and vehicles | 24 | €6,245 | €4,131 | -€2,114 | -33.8% |
| Current assets | 29/58 | €350,659 | €419,947 | +€69,289 | +19.8% |
| Amounts receivable within one year | 40/41 | €39,705 | €104,455 | +€64,750 | +163% |
| Trade receivables | 40 | €39,705 | €81,781 | +€42,076 | +106% |
| Other amounts receivable | 41 | - | €22,674 | +€22,674 | |
| Current investments | 50/53 | €287,068 | €152,485 | -€134,583 | -46.9% |
| Cash at bank and in hand | 54/58 | €21,688 | €144,708 | +€123,020 | +567% |
| Deferred charges and accrued income | 490/1 | €2,197 | €18,299 | +€16,102 | +733% |
| Total equity and liabilities | 10/49 | €358,338 | €425,275 | +€66,938 | +18.7% |
| Equity | 10/15 | €339,134 | €386,186 | +€47,051 | +13.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €332,934 | €379,986 | +€47,051 | +14.1% |
| Distributable reserves | 133 | €332,934 | €379,986 | +€47,051 | +14.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €19,203 | €39,089 | +€19,886 | +104% |
| Amounts payable within one year | 42/48 | €19,203 | €39,089 | +€19,886 | +104% |
| Trade debts | 44 | €910 | €27,121 | +€26,211 | +2,880% |
| Suppliers | 440/4 | €910 | €27,121 | +€26,211 | +2,880% |
| Taxes, remuneration and social security | 45 | €7,767 | €1,968 | -€5,799 | -74.7% |
| Taxes | 450/3 | €7,767 | €1,968 | -€5,799 | -74.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €10,526 | €10,000 | -€526 | -5.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €7,101 | +€7,101 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,720 | €1,761 | +€41 | +2.4% |
| Other operating charges | 640/8 | €1,028 | €684 | -€344 | -33.5% |
| Gross operating margin | 9900 | €86,005 | €66,699 | -€19,306 | -22.4% |
| Operating profit (loss) | 9901 | €83,257 | €64,254 | -€19,003 | -22.8% |
| Financial income | 75/76B | €3,807 | €4,006 | +€198 | +5.2% |
| Recurring financial income | 75 | €3,807 | €4,006 | +€198 | +5.2% |
| Financial charges | 65/66B | €2,492 | €2,170 | -€322 | -12.9% |
| Recurring financial charges | 65 | €2,492 | €2,170 | -€322 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | €84,573 | €66,089 | -€18,483 | -21.9% |
| Income taxes | 67/77 | €24,180 | €19,038 | -€5,143 | -21.3% |
| Profit (loss) for the period | 9904 | €60,392 | €47,051 | -€13,341 | -22.1% |
| Profit (loss) for the period to be appropriated | 9905 | €60,392 | €47,051 | -€13,341 | -22.1% |
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 25 October 2026 via checked.be.