WEBology: 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.
WEBology
Largest movements
- Financial fixed assets +€20,000
new in 2025: €20,000
- Current investments +€12,597
up €12,597 (+22.5%), from €56,076 to €68,673
- Cash +€3,300
up €3,300 (+7.3%), from €45,047 to €48,347
mainly Other debts (+€42,737) and Net result for the year (+€30,672)
- Tangible fixed assets +€2,936
up €2,936 (+3.3%), from €89,241 to €92,177
of which Furniture and vehicles: +€11,466
- Other debts +€42,737
up €42,737 (+633.4%), from €6,747 to €49,484
- Contributions -€12,400
no longer reported in 2025 (was €12,400)
- Trade debts +€11,450
up €11,450 (+444.6%), from €2,575 to €14,025
- Debts after one year -€5,109
down €5,109 (-20.7%), from €24,692 to €19,583
- Gross operating margin +€21,443
up €21,443 (+48.3%), from €44,387 to €65,830
- Taxes +€9,598
up €9,598 (+109.4%), from €8,771 to €18,369
- Financial charges -€1,353
down €1,353 (-38.9%), from €3,475 to €2,123
- Financial income +€1,344
up €1,344 (+239.1%), from €562 to €1,906
- Depreciation +€980
up €980 (+7.1%), from €13,892 to €14,872
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 | €198,859 | €235,295 | +€36,436 | +18.3% |
| Fixed assets | 21/28 | €89,241 | €112,177 | +€22,936 | +25.7% |
| Tangible fixed assets | 22/27 | €89,241 | €92,177 | +€2,936 | +3.3% |
| Land and buildings | 22 | €79,104 | €70,574 | -€8,530 | -10.8% |
| Furniture and vehicles | 24 | €10,137 | €21,603 | +€11,466 | +113.1% |
| Financial fixed assets | 28 | - | €20,000 | +€20,000 | |
| Current assets | 29/58 | €109,618 | €123,118 | +€13,500 | +12.3% |
| Amounts receivable within one year | 40/41 | €5,802 | €5,534 | -€269 | -4.6% |
| Trade receivables | 40 | €5,802 | €5,478 | -€324 | -5.6% |
| Other amounts receivable | 41 | - | €56 | +€56 | |
| Current investments | 50/53 | €56,076 | €68,673 | +€12,597 | +22.5% |
| Cash at bank and in hand | 54/58 | €45,047 | €48,347 | +€3,300 | +7.3% |
| Deferred charges and accrued income | 490/1 | €2,693 | €564 | -€2,129 | -79.1% |
| Total equity and liabilities | 10/49 | €198,859 | €235,295 | +€36,436 | +18.3% |
| Equity | 10/15 | €149,316 | €134,670 | -€14,646 | -9.8% |
| Contributions | 10/11 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €136,073 | €133,827 | -€2,246 | -1.7% |
| Tax-exempt reserves | 132 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €111,073 | €108,827 | -€2,246 | -2.0% |
| Profit (loss) carried forward | 14 | €843 | €843 | = | 0.0% |
| Amounts payable | 17/49 | €49,543 | €100,625 | +€51,083 | +103.1% |
| Amounts payable after more than one year | 17 | €24,692 | €19,583 | -€5,109 | -20.7% |
| Financial debts | 170/4 | €24,692 | €19,583 | -€5,109 | -20.7% |
| Amounts payable within one year | 42/48 | €24,850 | €81,042 | +€56,191 | +226.1% |
| Current portion of amounts payable after more than one year | 42 | €5,109 | €5,109 | +€0 | 0.0% |
| Trade debts | 44 | €2,575 | €14,025 | +€11,450 | +444.6% |
| Suppliers | 440/4 | €2,575 | €14,025 | +€11,450 | +444.6% |
| Taxes, remuneration and social security | 45 | €10,419 | €12,424 | +€2,005 | +19.2% |
| Taxes | 450/3 | €10,419 | €12,424 | +€2,005 | +19.2% |
| Other amounts payable | 47/48 | €6,747 | €49,484 | +€42,737 | +633.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,892 | €14,872 | +€980 | +7.1% |
| Other operating charges | 640/8 | €1,548 | €1,626 | +€78 | +5.0% |
| Non-recurring operating charges | 66A | €307 | €75 | -€232 | -75.6% |
| Gross operating margin | 9900 | €44,387 | €65,830 | +€21,443 | +48.3% |
| Operating profit (loss) | 9901 | €28,640 | €49,258 | +€20,618 | +72.0% |
| Financial income | 75/76B | €562 | €1,906 | +€1,344 | +239.1% |
| Recurring financial income | 75 | €562 | €1,906 | +€1,344 | +239.1% |
| Financial charges | 65/66B | €3,475 | €2,123 | -€1,353 | -38.9% |
| Recurring financial charges | 65 | €3,475 | €2,123 | -€1,353 | -38.9% |
| Profit (loss) for the period before taxes | 9903 | €25,727 | €49,041 | +€23,314 | +90.6% |
| Income taxes | 67/77 | €8,771 | €18,369 | +€9,598 | +109.4% |
| Profit (loss) for the period | 9904 | €16,956 | €30,672 | +€13,716 | +80.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,956 | €30,672 | +€13,716 | +80.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.