WEBKREA: 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.
WEBKREA
Largest movements
- Cash -€6,738
down €6,738 (-17.3%), from €38,997 to €32,260
mainly Contributions, distributions and other (-€10,072) and Trade debts (-€6,697)
- Tangible fixed assets -€6,507
down €6,507 (-35.6%), from €18,300 to €11,792
of which Furniture and vehicles: -€4,515
- Receivables within one year +€3,136
up €3,136 (+34.0%), from €9,215 to €12,351
of which Trade receivables: +€3,124
- Deferred charges and accrued income +€711
up €711 (+52.3%), from €1,359 to €2,070
- Trade debts -€6,697
down €6,697 (-73.2%), from €9,146 to €2,449
- Reserves -€4,232
down €4,232 (-11.3%), from €37,432 to €33,200
- Other debts +€3,961
up €3,961, from €0 to €3,961
- Debts after one year -€2,798
down €2,798 (-34.7%), from €8,063 to €5,265
- Tax, wage and social debts +€1,261
up €1,261 (+38.2%), from €3,299 to €4,560
of which Taxes: +€1,261
- Gross operating margin +€8,200
up €8,200 (+104%), from €7,920 to €16,121
- Taxes +€1,600
up €1,600 (+92.0%), from €1,739 to €3,339
- Other operating charges -€993
down €993 (-79.9%), from €1,244 to €250
- Depreciation +€896
up €896 (+14.4%), from €6,245 to €7,141
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 | €67,872 | €58,474 | -€9,398 | -13.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €18,300 | €11,792 | -€6,507 | -35.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €18,300 | €11,792 | -€6,507 | -35.6% |
| Land and buildings | 22 | €1,226 | €1,086 | -€140 | -11.4% |
| Plant, machinery and equipment | 23 | €583 | €440 | -€143 | -24.5% |
| Furniture and vehicles | 24 | €8,805 | €4,290 | -€4,515 | -51.3% |
| Other tangible fixed assets | 26 | €7,687 | €5,977 | -€1,710 | -22.2% |
| Current assets | 29/58 | €49,572 | €46,681 | -€2,891 | -5.8% |
| Amounts receivable within one year | 40/41 | €9,215 | €12,351 | +€3,136 | +34.0% |
| Trade receivables | 40 | €8,389 | €11,513 | +€3,124 | +37.2% |
| Other amounts receivable | 41 | €827 | €839 | +€12 | +1.5% |
| Cash at bank and in hand | 54/58 | €38,997 | €32,260 | -€6,738 | -17.3% |
| Deferred charges and accrued income | 490/1 | €1,359 | €2,070 | +€711 | +52.3% |
| Total equity and liabilities | 10/49 | €67,872 | €58,474 | -€9,398 | -13.8% |
| Equity | 10/15 | €44,651 | €39,400 | -€5,251 | -11.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €37,432 | €33,200 | -€4,232 | -11.3% |
| Distributable reserves | 133 | €37,432 | €33,200 | -€4,232 | -11.3% |
| Profit (loss) carried forward | 14 | €1,019 | €0 | -€1,019 | -100% |
| Amounts payable | 17/49 | €23,221 | €19,073 | -€4,148 | -17.9% |
| Amounts payable after more than one year | 17 | €8,063 | €5,265 | -€2,798 | -34.7% |
| Financial debts | 170/4 | €8,063 | €5,265 | -€2,798 | -34.7% |
| Amounts payable within one year | 42/48 | €15,099 | €13,768 | -€1,332 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €2,655 | €2,798 | +€143 | +5.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €9,146 | €2,449 | -€6,697 | -73.2% |
| Suppliers | 440/4 | €9,146 | €2,449 | -€6,697 | -73.2% |
| Taxes, remuneration and social security | 45 | €3,299 | €4,560 | +€1,261 | +38.2% |
| Taxes | 450/3 | €3,299 | €4,560 | +€1,261 | +38.2% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €0 | €3,961 | +€3,961 | |
| Accrued charges and deferred income | 492/3 | €59 | €41 | -€18 | -30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,245 | €7,141 | +€896 | +14.4% |
| Other operating charges | 640/8 | €1,244 | €250 | -€993 | -79.9% |
| Gross operating margin | 9900 | €7,920 | €16,121 | +€8,200 | +104% |
| Operating profit (loss) | 9901 | €432 | €8,730 | +€8,297 | +1,920% |
| Financial income | 75/76B | €350 | €203 | -€147 | -42.0% |
| Recurring financial income | 75 | €350 | €203 | -€147 | -42.0% |
| Financial charges | 65/66B | €892 | €772 | -€120 | -13.4% |
| Recurring financial charges | 65 | €892 | €772 | -€120 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | -€110 | €8,160 | +€8,270 | |
| Income taxes | 67/77 | €1,739 | €3,339 | +€1,600 | +92.0% |
| Profit (loss) for the period | 9904 | -€1,849 | €4,822 | +€6,670 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,849 | €4,822 | +€6,670 |
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 28 October 2026 via checked.be.