WEBORIGIN: what changed
Two fiscal 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.
WEBORIGIN
Largest movements
- Cash -€61,584
down €61,584 (-94.9%), from €64,878 to €3,294
mainly Investment in fixed assets (net) (-€53,947) and Accrued charges and deferred income (-€8,225)
- Tangible fixed assets +€46,268
up €46,268 (+49.4%), from €93,699 to €139,967
of which Land and buildings: +€46,663
- Stocks and contracts -€9,594
no longer reported in 2025 (was €9,594)
- Receivables within one year +€4,219
up €4,219 (+46.7%), from €9,027 to €13,245
of which Other amounts receivable: +€4,735
- Accrued charges and deferred income -€8,225
no longer reported in 2025 (was €8,225)
- Debts after one year -€4,367
down €4,367 (-21.4%), from €20,388 to €16,021
- Profit (loss) carried forward -€3,936
new in 2025: -€3,936
- Tax, wage and social debts -€3,300
down €3,300 (-23.6%), from €13,976 to €10,676
- Reserves -€2,000
down €2,000 (-2.3%), from €86,325 to €84,325
- Gross operating margin -€16,529
down €16,529 (-72.5%), from €22,806 to €6,277
- Taxes -€3,857
down €3,857 (-94.4%), from €4,085 to €228
- Depreciation +€2,530
up €2,530 (+49.1%), from €5,149 to €7,679
- Other operating charges +€861
up €861 (+38.2%), from €2,254 to €3,115
- Financial charges -€755
down €755 (-38.8%), from €1,946 to €1,192
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 | €183,121 | €160,915 | -€22,207 | -12.1% |
| Fixed assets | 21/28 | €93,699 | €139,967 | +€46,268 | +49.4% |
| Tangible fixed assets | 22/27 | €93,699 | €139,967 | +€46,268 | +49.4% |
| Land and buildings | 22 | €91,757 | €138,419 | +€46,663 | +50.9% |
| Plant, machinery and equipment | 23 | €1,942 | €1,548 | -€395 | -20.3% |
| Current assets | 29/58 | €89,422 | €20,947 | -€68,475 | -76.6% |
| Stocks and contracts in progress | 3 | €9,594 | - | -€9,594 | |
| Contracts in progress | 37 | €9,594 | - | -€9,594 | |
| Amounts receivable within one year | 40/41 | €9,027 | €13,245 | +€4,219 | +46.7% |
| Trade receivables | 40 | €9,027 | €8,511 | -€516 | -5.7% |
| Other amounts receivable | 41 | - | €4,735 | +€4,735 | |
| Current investments | 50/53 | - | €15 | +€15 | |
| Cash at bank and in hand | 54/58 | €64,878 | €3,294 | -€61,584 | -94.9% |
| Deferred charges and accrued income | 490/1 | €5,923 | €4,393 | -€1,530 | -25.8% |
| Total equity and liabilities | 10/49 | €183,121 | €160,915 | -€22,207 | -12.1% |
| Equity | 10/15 | €94,325 | €88,389 | -€5,936 | -6.3% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €86,325 | €84,325 | -€2,000 | -2.3% |
| Distributable reserves | 133 | €86,325 | €84,325 | -€2,000 | -2.3% |
| Profit (loss) carried forward | 14 | - | -€3,936 | -€3,936 | |
| Amounts payable | 17/49 | €88,797 | €72,526 | -€16,271 | -18.3% |
| Amounts payable after more than one year | 17 | €20,388 | €16,021 | -€4,367 | -21.4% |
| Financial debts | 170/4 | €20,388 | €16,021 | -€4,367 | -21.4% |
| Amounts payable within one year | 42/48 | €60,184 | €56,505 | -€3,679 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | €4,690 | €4,367 | -€323 | -6.9% |
| Trade debts | 44 | €8,614 | €7,469 | -€1,145 | -13.3% |
| Suppliers | 440/4 | €8,614 | €7,469 | -€1,145 | -13.3% |
| Taxes, remuneration and social security | 45 | €13,976 | €10,676 | -€3,300 | -23.6% |
| Taxes | 450/3 | €13,976 | €10,676 | -€3,300 | -23.6% |
| Other amounts payable | 47/48 | €32,904 | €33,993 | +€1,089 | +3.3% |
| Accrued charges and deferred income | 492/3 | €8,225 | - | -€8,225 | |
| Remuneration, social security and pensions | 62 | €81 | - | -€81 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,149 | €7,679 | +€2,530 | +49.1% |
| Other operating charges | 640/8 | €2,254 | €3,115 | +€861 | +38.2% |
| Gross operating margin | 9900 | €22,806 | €6,277 | -€16,529 | -72.5% |
| Operating profit (loss) | 9901 | €15,322 | -€4,517 | -€19,839 | |
| Financial income | 75/76B | €0 | €1 | +€0 | +54.5% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +54.5% |
| Financial charges | 65/66B | €1,946 | €1,192 | -€755 | -38.8% |
| Recurring financial charges | 65 | €1,946 | €1,192 | -€755 | -38.8% |
| Profit (loss) for the period before taxes | 9903 | €13,376 | -€5,708 | -€19,084 | |
| Income taxes | 67/77 | €4,085 | €228 | -€3,857 | -94.4% |
| Profit (loss) for the period | 9904 | €9,291 | -€5,936 | -€15,227 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,291 | -€5,936 | -€15,227 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.