WEBONUT: what changed
WEBONUT
Largest movements
- Cash -€195,453
down €195,453 (-48.4%), from €403,784 to €208,330
mainly Investment in fixed assets (net) (-€385,013) and Deferred charges and accrued income (-€139,921)
- Tangible fixed assets +€188,799
up €188,799 (+23.0%), from €821,163 to €1.0m
of which Plant, machinery and equipment: +€141,274
- Deferred charges and accrued income +€139,921
up €139,921 (+190%), from €73,768 to €213,690
- Receivables within one year +€43,251
up €43,251 (+16.6%), from €260,126 to €303,377
of which Other amounts receivable: +€29,159
- Current investments +€20,073
new in 2025: €20,073
- Reserves +€155,583
up €155,583 (+30.1%), from €516,338 to €671,921
of which Distributable reserves: +€155,583
- Other debts -€108,076
down €108,076 (-100%), from €108,076 to €0
- Current portion of long-term debt +€55,044
up €55,044 (+44.8%), from €122,918 to €177,962
- Debts after one year +€53,250
up €53,250 (+21.3%), from €249,618 to €302,868
of which Financial debts: +€56,430
- Accrued charges and deferred income +€37,690
up €37,690 (+103%), from €36,478 to €74,168
- Gross operating margin +€156,146
up €156,146 (+28.1%), from €554,729 to €710,876
- Staff costs +€33,681
up €33,681 (+18.3%), from €183,978 to €217,659
- Depreciation +€31,118
up €31,118 (+18.5%), from €168,496 to €199,614
- Taxes +€12,796
up €12,796 (+23.7%), from €53,977 to €66,773
- Other operating charges +€12,147
up €12,147 (+88.6%), from €13,709 to €25,856
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 | €1,575,116 | €1,773,506 | +€198,391 | +12.6% |
| Fixed assets | 21/28 | €825,603 | €1,011,002 | +€185,399 | +22.5% |
| Tangible fixed assets | 22/27 | €821,163 | €1,009,962 | +€188,799 | +23.0% |
| Land and buildings | 22 | €385,892 | €479,595 | +€93,703 | +24.3% |
| Plant, machinery and equipment | 23 | €63,335 | €204,608 | +€141,274 | +223% |
| Furniture and vehicles | 24 | €90,644 | €119,760 | +€29,116 | +32.1% |
| Leasing and similar rights | 25 | €281,293 | €205,999 | -€75,295 | -26.8% |
| Financial fixed assets | 28 | €4,440 | €1,040 | -€3,400 | -76.6% |
| Current assets | 29/58 | €749,512 | €762,505 | +€12,992 | +1.7% |
| Stocks and contracts in progress | 3 | €11,834 | €17,034 | +€5,199 | +43.9% |
| Stocks | 30/36 | €11,834 | €17,034 | +€5,199 | +43.9% |
| Amounts receivable within one year | 40/41 | €260,126 | €303,377 | +€43,251 | +16.6% |
| Trade receivables | 40 | €202,541 | €216,633 | +€14,092 | +7.0% |
| Other amounts receivable | 41 | €57,585 | €86,744 | +€29,159 | +50.6% |
| Current investments | 50/53 | - | €20,073 | +€20,073 | |
| Cash at bank and in hand | 54/58 | €403,784 | €208,330 | -€195,453 | -48.4% |
| Deferred charges and accrued income | 490/1 | €73,768 | €213,690 | +€139,921 | +190% |
| Total equity and liabilities | 10/49 | €1,575,116 | €1,773,506 | +€198,391 | +12.6% |
| Equity | 10/15 | €748,688 | €904,271 | +€155,583 | +20.8% |
| Contributions | 10/11 | €232,350 | €232,350 | = | 0.0% |
| Reserves | 13 | €516,338 | €671,921 | +€155,583 | +30.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €497,588 | €653,171 | +€155,583 | +31.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €826,428 | €869,236 | +€42,808 | +5.2% |
| Amounts payable after more than one year | 17 | €249,618 | €302,868 | +€53,250 | +21.3% |
| Financial debts | 170/4 | €239,388 | €295,818 | +€56,430 | +23.6% |
| Other amounts payable | 178/9 | €10,230 | €7,050 | -€3,180 | -31.1% |
| Amounts payable within one year | 42/48 | €540,332 | €492,199 | -€48,133 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €122,918 | €177,962 | +€55,044 | +44.8% |
| Trade debts | 44 | €277,893 | €296,894 | +€19,001 | +6.8% |
| Suppliers | 440/4 | €277,893 | €296,894 | +€19,001 | +6.8% |
| Taxes, remuneration and social security | 45 | €31,444 | €17,343 | -€14,101 | -44.8% |
| Taxes | 450/3 | €15,065 | €6,280 | -€8,785 | -58.3% |
| Remuneration and social security | 454/9 | €16,379 | €11,063 | -€5,315 | -32.5% |
| Other amounts payable | 47/48 | €108,076 | €0 | -€108,076 | -100% |
| Accrued charges and deferred income | 492/3 | €36,478 | €74,168 | +€37,690 | +103% |
| Non-recurring operating income | 76A | €5,000 | €14,500 | +€9,500 | +190% |
| Remuneration, social security and pensions | 62 | €183,978 | €217,659 | +€33,681 | +18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €168,496 | €199,614 | +€31,118 | +18.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €13,709 | €25,856 | +€12,147 | +88.6% |
| Non-recurring operating charges | 66A | - | €35,199 | +€35,199 | |
| Gross operating margin | 9900 | €554,729 | €710,876 | +€156,146 | +28.1% |
| Operating profit (loss) | 9901 | €188,545 | €232,547 | +€44,001 | +23.3% |
| Financial income | 75/76B | €759 | €2,139 | +€1,380 | +182% |
| Recurring financial income | 75 | €759 | €2,139 | +€1,380 | +182% |
| Financial charges | 65/66B | €14,879 | €12,330 | -€2,550 | -17.1% |
| Recurring financial charges | 65 | €14,879 | €12,330 | -€2,550 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €174,425 | €222,356 | +€47,931 | +27.5% |
| Income taxes | 67/77 | €53,977 | €66,773 | +€12,796 | +23.7% |
| Profit (loss) for the period | 9904 | €120,449 | €155,583 | +€35,135 | +29.2% |
| Profit (loss) for the period to be appropriated | 9905 | €120,449 | €155,583 | +€35,135 | +29.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.