WEBOOM: 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.
WEBOOM
Largest movements
- Cash +€26,815
up €26,815 (+17.1%), from €156,895 to €183,709
mainly Net result for the year (+€62,613) and Depreciation (+€18,602)
- Intangible fixed assets -€17,710
down €17,710 (-20.7%), from €85,714 to €68,004
- Receivables within one year +€6,835
up €6,835 (+25.9%), from €26,363 to €33,198
of which Other amounts receivable: +€18,961
- Reserves +€195,000
new in 2025: €195,000
- Profit (loss) carried forward -€132,387
down €132,387 (-99.5%), from €133,039 to €652
- Other debts -€16,373
down €16,373 (-100.0%), from €16,374 to €1
- Trade debts -€13,726
down €13,726 (-76.3%), from €17,980 to €4,254
- Debts after one year -€12,310
down €12,310 (-66.0%), from €18,656 to €6,346
- Gross operating margin -€24,003
down €24,003 (-18.8%), from €127,652 to €103,649
- Taxes -€8,310
down €8,310 (-31.9%), from €26,078 to €17,768
- Depreciation +€8,077
up €8,077 (+76.7%), from €10,526 to €18,602
- Other operating charges -€4,329
down €4,329 (-86.8%), from €4,985 to €656
- Staff costs +€1,920
new in 2025: €1,920
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 | €271,905 | €289,485 | +€17,580 | +6.5% |
| Fixed assets | 21/28 | €86,626 | €71,664 | -€14,962 | -17.3% |
| Intangible fixed assets | 21 | €85,714 | €68,004 | -€17,710 | -20.7% |
| Tangible fixed assets | 22/27 | €912 | €3,660 | +€2,748 | +301.3% |
| Plant, machinery and equipment | 23 | - | €2,908 | +€2,908 | |
| Furniture and vehicles | 24 | €912 | €752 | -€160 | -17.6% |
| Current assets | 29/58 | €185,279 | €217,821 | +€32,542 | +17.6% |
| Amounts receivable within one year | 40/41 | €26,363 | €33,198 | +€6,835 | +25.9% |
| Trade receivables | 40 | €25,315 | €13,189 | -€12,126 | -47.9% |
| Other amounts receivable | 41 | €1,048 | €20,009 | +€18,961 | +1810.0% |
| Cash at bank and in hand | 54/58 | €156,895 | €183,709 | +€26,815 | +17.1% |
| Deferred charges and accrued income | 490/1 | €2,021 | €914 | -€1,107 | -54.8% |
| Total equity and liabilities | 10/49 | €271,905 | €289,485 | +€17,580 | +6.5% |
| Equity | 10/15 | €135,039 | €197,652 | +€62,613 | +46.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €195,000 | +€195,000 | |
| Distributable reserves | 133 | - | €195,000 | +€195,000 | |
| Profit (loss) carried forward | 14 | €133,039 | €652 | -€132,387 | -99.5% |
| Amounts payable | 17/49 | €136,866 | €91,833 | -€45,033 | -32.9% |
| Amounts payable after more than one year | 17 | €18,656 | €6,346 | -€12,310 | -66.0% |
| Financial debts | 170/4 | €18,656 | €6,346 | -€12,310 | -66.0% |
| Amounts payable within one year | 42/48 | €118,210 | €85,487 | -€32,723 | -27.7% |
| Current portion of amounts payable after more than one year | 42 | €11,822 | €12,310 | +€489 | +4.1% |
| Trade debts | 44 | €17,980 | €4,254 | -€13,726 | -76.3% |
| Suppliers | 440/4 | €17,980 | €4,254 | -€13,726 | -76.3% |
| Taxes, remuneration and social security | 45 | €72,035 | €68,923 | -€3,112 | -4.3% |
| Taxes | 450/3 | €69,435 | €65,923 | -€3,512 | -5.1% |
| Remuneration and social security | 454/9 | €2,600 | €3,000 | +€400 | +15.4% |
| Other amounts payable | 47/48 | €16,374 | €1 | -€16,373 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €1,920 | +€1,920 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,526 | €18,602 | +€8,077 | +76.7% |
| Other operating charges | 640/8 | €4,985 | €656 | -€4,329 | -86.8% |
| Gross operating margin | 9900 | €127,652 | €103,649 | -€24,003 | -18.8% |
| Operating profit (loss) | 9901 | €112,142 | €82,471 | -€29,671 | -26.5% |
| Financial income | 75/76B | €750 | €12 | -€738 | -98.4% |
| Recurring financial income | 75 | €750 | €12 | -€738 | -98.4% |
| Financial charges | 65/66B | €3,616 | €2,102 | -€1,514 | -41.9% |
| Recurring financial charges | 65 | €3,616 | €2,102 | -€1,514 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | €109,277 | €80,381 | -€28,895 | -26.4% |
| Income taxes | 67/77 | €26,078 | €17,768 | -€8,310 | -31.9% |
| Profit (loss) for the period | 9904 | €83,199 | €62,613 | -€20,586 | -24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €83,199 | €62,613 | -€20,586 | -24.7% |
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 9 October 2026 via checked.be.