WEBMANIAC: 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.
WEBMANIAC
Largest movements
- Tangible fixed assets -€20,645
down €20,645 (-19.9%), from €103,595 to €82,949
of which Furniture and vehicles: -€22,813
- Receivables within one year -€12,450
down €12,450 (-57.6%), from €21,597 to €9,147
of which Trade receivables: -€12,450
- Stocks and contracts -€5,971
down €5,971 (-7.9%), from €75,626 to €69,655
- Cash +€4,954
up €4,954 (+103%), from €4,828 to €9,782
mainly Depreciation (+€29,772) and Net result for the year (+€19,328)
- Intangible fixed assets -€4,626
no longer reported in 2025 (was €4,626)
- Debts after one year -€30,780
down €30,780 (-41.4%), from €74,356 to €43,576
- Trade debts -€18,001
down €18,001 (-81.9%), from €21,977 to €3,976
- Tax, wage and social debts +€4,703
up €4,703 (+55.5%), from €8,482 to €13,185
- Reserves +€4,065
up €4,065 (+7.3%), from €55,361 to €59,426
of which Distributable reserves: +€4,065
- Other debts +€2,991
up €2,991 (+148%), from €2,026 to €5,017
- Gross operating margin +€22,110
up €22,110 (+44.6%), from €49,528 to €71,638
- Taxes +€8,578
up €8,578 (+226%), from €3,792 to €12,369
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 | €210,630 | €171,803 | -€38,826 | -18.4% |
| Fixed assets | 21/28 | €108,221 | €82,949 | -€25,272 | -23.4% |
| Intangible fixed assets | 21 | €4,626 | - | -€4,626 | |
| Tangible fixed assets | 22/27 | €103,595 | €82,949 | -€20,645 | -19.9% |
| Plant, machinery and equipment | 23 | €6,699 | €8,866 | +€2,167 | +32.4% |
| Furniture and vehicles | 24 | €96,896 | €74,083 | -€22,813 | -23.5% |
| Current assets | 29/58 | €102,409 | €88,854 | -€13,555 | -13.2% |
| Stocks and contracts in progress | 3 | €75,626 | €69,655 | -€5,971 | -7.9% |
| Stocks | 30/36 | €75,626 | €69,655 | -€5,971 | -7.9% |
| Amounts receivable within one year | 40/41 | €21,597 | €9,147 | -€12,450 | -57.6% |
| Trade receivables | 40 | €17,540 | €5,090 | -€12,450 | -71.0% |
| Other amounts receivable | 41 | €4,057 | €4,057 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,828 | €9,782 | +€4,954 | +103% |
| Deferred charges and accrued income | 490/1 | €358 | €270 | -€88 | -24.6% |
| Total equity and liabilities | 10/49 | €210,630 | €171,803 | -€38,826 | -18.4% |
| Equity | 10/15 | €73,961 | €78,026 | +€4,065 | +5.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €55,361 | €59,426 | +€4,065 | +7.3% |
| 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 | €53,501 | €57,566 | +€4,065 | +7.6% |
| Amounts payable | 17/49 | €136,669 | €93,778 | -€42,891 | -31.4% |
| Amounts payable after more than one year | 17 | €74,356 | €43,576 | -€30,780 | -41.4% |
| Financial debts | 170/4 | €74,356 | €43,576 | -€30,780 | -41.4% |
| Amounts payable within one year | 42/48 | €62,312 | €50,078 | -€12,234 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €22,328 | €23,019 | +€691 | +3.1% |
| Financial debts | 43 | €7,500 | €4,881 | -€2,619 | -34.9% |
| Other loans | 439 | €7,500 | €4,881 | -€2,619 | -34.9% |
| Trade debts | 44 | €21,977 | €3,976 | -€18,001 | -81.9% |
| Suppliers | 440/4 | €21,977 | €3,976 | -€18,001 | -81.9% |
| Taxes, remuneration and social security | 45 | €8,482 | €13,185 | +€4,703 | +55.5% |
| Taxes | 450/3 | €8,482 | €13,185 | +€4,703 | +55.5% |
| Other amounts payable | 47/48 | €2,026 | €5,017 | +€2,991 | +148% |
| Accrued charges and deferred income | 492/3 | - | €123 | +€123 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,092 | €29,772 | -€320 | -1.1% |
| Other operating charges | 640/8 | €1,383 | €996 | -€388 | -28.0% |
| Gross operating margin | 9900 | €49,528 | €71,638 | +€22,110 | +44.6% |
| Operating profit (loss) | 9901 | €18,053 | €40,870 | +€22,818 | +126% |
| Financial income | 75/76B | €69 | €345 | +€275 | +397% |
| Recurring financial income | 75 | €69 | €345 | +€275 | +397% |
| Financial charges | 65/66B | €9,184 | €9,518 | +€334 | +3.6% |
| Recurring financial charges | 65 | €9,184 | €9,518 | +€334 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €8,938 | €31,697 | +€22,759 | +255% |
| Income taxes | 67/77 | €3,792 | €12,369 | +€8,578 | +226% |
| Profit (loss) for the period | 9904 | €5,146 | €19,328 | +€14,181 | +276% |
| Profit (loss) for the period to be appropriated | 9905 | €5,146 | €19,328 | +€14,181 | +276% |
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 14 October 2026 via checked.be.