WEBGIDS: 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.
WEBGIDS
Largest movements
- Cash +€42,504
up €42,504 (+74.0%), from €57,469 to €99,973
mainly Depreciation (+€56,892) and Other debts (+€27,897)
- Tangible fixed assets -€23,414
down €23,414 (-17.5%), from €133,472 to €110,059
- Intangible fixed assets -€12,908
down €12,908 (-13.4%), from €96,219 to €83,311
- Deferred charges and accrued income -€5,036
down €5,036 (-38.0%), from €13,237 to €8,201
- Reserves -€33,737
down €33,737 (-14.4%), from €234,025 to €200,288
- Other debts +€27,897
up €27,897 (+557.2%), from €5,007 to €32,904
- Trade debts +€4,659
up €4,659 (+235.6%), from €1,977 to €6,637
- Other operating charges -€6,937
down €6,937 (-22.5%), from €30,886 to €23,949
- Depreciation +€6,675
up €6,675 (+13.3%), from €50,217 to €56,892
- Staff costs +€3,974
up €3,974 (+9.9%), from €40,215 to €44,189
- Gross operating margin -€3,180
down €3,180 (-2.3%), from €136,137 to €132,957
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 | €305,243 | €306,706 | +€1,463 | +0.5% |
| Fixed assets | 21/28 | €229,691 | €193,370 | -€36,321 | -15.8% |
| Intangible fixed assets | 21 | €96,219 | €83,311 | -€12,908 | -13.4% |
| Tangible fixed assets | 22/27 | €133,472 | €110,059 | -€23,414 | -17.5% |
| Land and buildings | 22 | €107,048 | €95,840 | -€11,208 | -10.5% |
| Plant, machinery and equipment | 23 | €1,730 | €998 | -€733 | -42.3% |
| Furniture and vehicles | 24 | €24,694 | €13,221 | -€11,473 | -46.5% |
| Current assets | 29/58 | €75,551 | €113,336 | +€37,784 | +50.0% |
| Amounts receivable within one year | 40/41 | €4,845 | €5,161 | +€317 | +6.5% |
| Trade receivables | 40 | - | €455 | +€455 | |
| Other amounts receivable | 41 | €4,845 | €4,707 | -€138 | -2.8% |
| Cash at bank and in hand | 54/58 | €57,469 | €99,973 | +€42,504 | +74.0% |
| Deferred charges and accrued income | 490/1 | €13,237 | €8,201 | -€5,036 | -38.0% |
| Total equity and liabilities | 10/49 | €305,243 | €306,706 | +€1,463 | +0.5% |
| Equity | 10/15 | €284,025 | €250,288 | -€33,737 | -11.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €234,025 | €200,288 | -€33,737 | -14.4% |
| Distributable reserves | 133 | €234,025 | €200,288 | -€33,737 | -14.4% |
| Amounts payable | 17/49 | €21,217 | €56,418 | +€35,200 | +165.9% |
| Amounts payable within one year | 42/48 | €18,932 | €53,705 | +€34,773 | +183.7% |
| Trade debts | 44 | €1,977 | €6,637 | +€4,659 | +235.6% |
| Suppliers | 440/4 | €1,977 | €6,637 | +€4,659 | +235.6% |
| Taxes, remuneration and social security | 45 | €11,948 | €14,165 | +€2,217 | +18.6% |
| Taxes | 450/3 | €8,297 | €7,077 | -€1,220 | -14.7% |
| Remuneration and social security | 454/9 | €3,651 | €7,088 | +€3,437 | +94.1% |
| Other amounts payable | 47/48 | €5,007 | €32,904 | +€27,897 | +557.2% |
| Accrued charges and deferred income | 492/3 | €2,285 | €2,713 | +€428 | +18.7% |
| Remuneration, social security and pensions | 62 | €40,215 | €44,189 | +€3,974 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,217 | €56,892 | +€6,675 | +13.3% |
| Other operating charges | 640/8 | €30,886 | €23,949 | -€6,937 | -22.5% |
| Gross operating margin | 9900 | €136,137 | €132,957 | -€3,180 | -2.3% |
| Operating profit (loss) | 9901 | €14,819 | €7,927 | -€6,892 | -46.5% |
| Financial income | 75/76B | €634 | €426 | -€208 | -32.8% |
| Recurring financial income | 75 | €634 | €426 | -€208 | -32.8% |
| Financial charges | 65/66B | €152 | €82 | -€70 | -46.2% |
| Recurring financial charges | 65 | €152 | €82 | -€70 | -46.2% |
| Profit (loss) for the period before taxes | 9903 | €15,301 | €8,271 | -€7,030 | -45.9% |
| Income taxes | 67/77 | €5,346 | €5,394 | +€49 | +0.9% |
| Profit (loss) for the period | 9904 | €9,956 | €2,877 | -€7,078 | -71.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,956 | €2,877 | -€7,078 | -71.1% |
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 4 October 2026 via checked.be.