WEBIMA: what changed
WEBIMA
Largest movements
- Tangible fixed assets -€49,528
down €49,528 (-4.8%), from €1.0m to €974,738
of which Land and buildings: -€45,476
- Cash +€44,975
up €44,975 (+95.6%), from €47,036 to €92,011
mainly Depreciation (+€49,528) and Receivables within one year (+€37,224)
- Receivables within one year -€37,224
down €37,224 (-42.2%), from €88,217 to €50,994
of which Trade receivables: -€26,971
- Trade debts -€47,171
down €47,171 (-96.1%), from €49,074 to €1,902
- Profit (loss) carried forward +€37,171
up €37,171 (+3.7%), from -€1.0m to -€972,184
- Reserves -€29,088
down €29,088 (-5.9%), from €491,898 to €462,810
of which Tax-exempt reserves: -€29,088
- Write-downs +€387,427
up €387,427, from -€374,824 to €12,603
- Other operating charges -€384,863
down €384,863 (-98.2%), from €392,101 to €7,238
- Financial charges -€102,312
down €102,312 (-99.8%), from €102,510 to €198
of which Financial charges: -€102,312
- Gross operating margin +€12,519
up €12,519 (+22.6%), from €55,435 to €67,954
- Financial income -€10,967
down €10,967 (-100.0%), from €10,967 to €0
of which Non-recurring financial income: -€10,500
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,301,571 | €1,254,173 | -€47,398 | -3.6% |
| Fixed assets | 21/28 | €1,024,277 | €974,750 | -€49,528 | -4.8% |
| Tangible fixed assets | 22/27 | €1,024,266 | €974,738 | -€49,528 | -4.8% |
| Land and buildings | 22 | €919,883 | €874,407 | -€45,476 | -4.9% |
| Plant, machinery and equipment | 23 | €662 | €274 | -€388 | -58.6% |
| Other tangible fixed assets | 26 | €103,720 | €100,057 | -€3,663 | -3.5% |
| Financial fixed assets | 28 | €12 | €12 | = | 0.0% |
| Current assets | 29/58 | €277,294 | €279,424 | +€2,130 | +0.8% |
| Amounts receivable after more than one year | 29 | €142,041 | €136,187 | -€5,854 | -4.1% |
| Other amounts receivable | 291 | €142,041 | €136,187 | -€5,854 | -4.1% |
| Amounts receivable within one year | 40/41 | €88,217 | €50,994 | -€37,224 | -42.2% |
| Trade receivables | 40 | €66,692 | €39,721 | -€26,971 | -40.4% |
| Other amounts receivable | 41 | €21,525 | €11,272 | -€10,253 | -47.6% |
| Cash at bank and in hand | 54/58 | €47,036 | €92,011 | +€44,975 | +95.6% |
| Deferred charges and accrued income | 490/1 | - | €232 | +€232 | |
| Total equity and liabilities | 10/49 | €1,301,571 | €1,254,173 | -€47,398 | -3.6% |
| Equity | 10/15 | -€219,985 | -€211,902 | +€8,083 | +3.7% |
| Contributions | 10/11 | €297,472 | €297,472 | = | 0.0% |
| Capital | 10 | €297,472 | €297,472 | = | 0.0% |
| Issued capital | 100 | €297,472 | €297,472 | = | 0.0% |
| Reserves | 13 | €491,898 | €462,810 | -€29,088 | -5.9% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Legal reserve | 130 | €3,718 | €3,718 | = | 0.0% |
| Tax-exempt reserves | 132 | €428,685 | €399,597 | -€29,088 | -6.8% |
| Distributable reserves | 133 | €59,494 | €59,494 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,009,355 | -€972,184 | +€37,171 | +3.7% |
| Provisions and deferred taxes | 16 | €142,895 | €133,199 | -€9,696 | -6.8% |
| Deferred taxes | 168 | €142,895 | €133,199 | -€9,696 | -6.8% |
| Amounts payable | 17/49 | €1,378,662 | €1,332,877 | -€45,785 | -3.3% |
| Amounts payable within one year | 42/48 | €1,236,621 | €1,195,233 | -€41,388 | -3.3% |
| Trade debts | 44 | €49,074 | €1,902 | -€47,171 | -96.1% |
| Suppliers | 440/4 | €49,074 | €1,902 | -€47,171 | -96.1% |
| Taxes, remuneration and social security | 45 | €2,205 | €7,989 | +€5,784 | +262% |
| Taxes | 450/3 | €2,205 | €7,989 | +€5,784 | +262% |
| Other amounts payable | 47/48 | €1,185,342 | €1,185,342 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €142,041 | €137,644 | -€4,397 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,528 | €49,528 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€374,824 | €12,603 | +€387,427 | |
| Other operating charges | 640/8 | €392,101 | €7,238 | -€384,863 | -98.2% |
| Gross operating margin | 9900 | €55,435 | €67,954 | +€12,519 | +22.6% |
| Operating profit (loss) | 9901 | -€11,370 | -€1,415 | +€9,955 | +87.6% |
| Financial income | 75/76B | €10,967 | €0 | -€10,967 | -100.0% |
| Recurring financial income | 75 | €467 | €0 | -€467 | -100.0% |
| Non-recurring financial income | 76B | €10,500 | €0 | -€10,500 | -100% |
| Financial charges | 65/66B | €102,510 | €198 | -€102,312 | -99.8% |
| Recurring financial charges | 65 | €102,510 | €198 | -€102,312 | -99.8% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€102,913 | -€1,613 | +€101,300 | +98.4% |
| Transfer from deferred taxes | 780 | €9,696 | €9,696 | = | 0.0% |
| Income taxes | 67/77 | €80 | €0 | -€80 | -100% |
| Profit (loss) for the period | 9904 | -€93,297 | €8,083 | +€101,380 | |
| Transfer from tax-exempt reserves | 789 | €29,088 | €29,088 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€64,209 | €37,171 | +€101,380 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.