WEBINVEST: 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.
WEBINVEST
Largest movements
- Tangible fixed assets +€841,589
up €841,589 (+58.9%), from €1.4m to €2.3m
of which Land and buildings: +€841,589
- Cash -€618,312
down €618,312 (-80.9%), from €763,949 to €145,637
mainly Investment in fixed assets (net) (-€897,180) and Debts after one year (-€76,036)
- Current investments -€139,000
down €139,000 (-39.0%), from €356,720 to €217,720
- Receivables within one year +€53,488
up €53,488 (+34.8%), from €153,860 to €207,348
of which Trade receivables: +€50,000
- Other debts +€150,000
up €150,000 (+12.2%), from €1.2m to €1.4m
- Debts after one year -€76,036
down €76,036 (-11.4%), from €667,082 to €591,046
- Gross operating margin +€15,236
up €15,236 (+13.9%), from €109,308 to €124,544
- Financial charges +€12,072
up €12,072 (+123.3%), from €9,790 to €21,862
- Depreciation +€11,385
up €11,385 (+23.3%), from €48,820 to €60,206
- Other operating charges +€9,176
up €9,176 (+489.5%), from €1,874 to €11,050
- Financial income +€8,710
up €8,710 (+215.2%), from €4,048 to €12,759
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 | €3,758,109 | €3,891,259 | +€133,150 | +3.5% |
| Fixed assets | 21/28 | €2,483,581 | €3,320,555 | +€836,974 | +33.7% |
| Intangible fixed assets | 21 | €4,615 | €0 | -€4,615 | -100.0% |
| Tangible fixed assets | 22/27 | €1,429,836 | €2,271,425 | +€841,589 | +58.9% |
| Land and buildings | 22 | €1,355,344 | €2,196,932 | +€841,589 | +62.1% |
| Other tangible fixed assets | 26 | €74,493 | €74,493 | = | 0.0% |
| Financial fixed assets | 28 | €1,049,130 | €1,049,130 | = | 0.0% |
| Current assets | 29/58 | €1,274,528 | €570,704 | -€703,824 | -55.2% |
| Amounts receivable within one year | 40/41 | €153,860 | €207,348 | +€53,488 | +34.8% |
| Trade receivables | 40 | €105,250 | €155,250 | +€50,000 | +47.5% |
| Other amounts receivable | 41 | €48,610 | €52,098 | +€3,488 | +7.2% |
| Current investments | 50/53 | €356,720 | €217,720 | -€139,000 | -39.0% |
| Cash at bank and in hand | 54/58 | €763,949 | €145,637 | -€618,312 | -80.9% |
| Total equity and liabilities | 10/49 | €3,758,109 | €3,891,259 | +€133,150 | +3.5% |
| Equity | 10/15 | €1,803,274 | €1,833,401 | +€30,126 | +1.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Revaluation surpluses | 12 | €129,072 | €129,072 | = | 0.0% |
| Reserves | 13 | €1,660,021 | €1,690,148 | +€30,126 | +1.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,658,161 | €1,688,288 | +€30,126 | +1.8% |
| Profit (loss) carried forward | 14 | €1,781 | €1,781 | = | 0.0% |
| Amounts payable | 17/49 | €1,954,835 | €2,057,859 | +€103,024 | +5.3% |
| Amounts payable after more than one year | 17 | €667,082 | €591,046 | -€76,036 | -11.4% |
| Financial debts | 170/4 | €667,082 | €591,046 | -€76,036 | -11.4% |
| Amounts payable within one year | 42/48 | €1,286,851 | €1,465,911 | +€179,060 | +13.9% |
| Current portion of amounts payable after more than one year | 42 | €37,849 | €57,595 | +€19,747 | +52.2% |
| Trade debts | 44 | €6,038 | €21,403 | +€15,366 | +254.5% |
| Suppliers | 440/4 | €6,038 | €21,403 | +€15,366 | +254.5% |
| Taxes, remuneration and social security | 45 | €8,667 | €2,615 | -€6,052 | -69.8% |
| Taxes | 450/3 | €8,667 | €2,615 | -€6,052 | -69.8% |
| Other amounts payable | 47/48 | €1,234,298 | €1,384,298 | +€150,000 | +12.2% |
| Accrued charges and deferred income | 492/3 | €902 | €902 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,820 | €60,206 | +€11,385 | +23.3% |
| Other operating charges | 640/8 | €1,874 | €11,050 | +€9,176 | +489.5% |
| Gross operating margin | 9900 | €109,308 | €124,544 | +€15,236 | +13.9% |
| Operating profit (loss) | 9901 | €58,613 | €53,288 | -€5,325 | -9.1% |
| Financial income | 75/76B | €4,048 | €12,759 | +€8,710 | +215.2% |
| Recurring financial income | 75 | €4,048 | €12,759 | +€8,710 | +215.2% |
| Financial charges | 65/66B | €9,790 | €21,862 | +€12,072 | +123.3% |
| Recurring financial charges | 65 | €9,790 | €21,862 | +€12,072 | +123.3% |
| Profit (loss) for the period before taxes | 9903 | €52,872 | €44,185 | -€8,687 | -16.4% |
| Income taxes | 67/77 | €14,621 | €14,059 | -€563 | -3.8% |
| Profit (loss) for the period | 9904 | €38,250 | €30,126 | -€8,124 | -21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €38,250 | €30,126 | -€8,124 | -21.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.