WEBREBELS: 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.
WEBREBELS
Largest movements
- Cash -€13,800
down €13,800 (-39.6%), from €34,868 to €21,069
mainly Contributions, distributions and other (-€54,390) and Other debts (-€20,744)
- Receivables within one year -€4,048
down €4,048 (-7.3%), from €55,533 to €51,486
of which Other amounts receivable: -€4,048
- Tangible fixed assets -€1,133
down €1,133 (-13.0%), from €8,718 to €7,586
of which Land and buildings: -€905
- Other debts -€20,744
down €20,744 (-27.6%), from €75,211 to €54,467
- Tax, wage and social debts +€3,054
up €3,054 (+53.1%), from €5,751 to €8,805
- Reserves -€1,290
no longer reported in 2025 (was €1,290)
- Gross operating margin +€5,291
up €5,291 (+8.2%), from €64,906 to €70,198
- Taxes +€1,324
up €1,324 (+10.3%), from €12,836 to €14,160
- Depreciation -€751
down €751 (-39.9%), from €1,884 to €1,133
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 | €102,212 | €83,352 | -€18,860 | -18.5% |
| Fixed assets | 21/28 | €8,718 | €7,586 | -€1,133 | -13.0% |
| Tangible fixed assets | 22/27 | €8,718 | €7,586 | -€1,133 | -13.0% |
| Land and buildings | 22 | €6,696 | €5,792 | -€905 | -13.5% |
| Plant, machinery and equipment | 23 | €2,022 | €1,794 | -€228 | -11.3% |
| Current assets | 29/58 | €93,494 | €75,767 | -€17,727 | -19.0% |
| Amounts receivable within one year | 40/41 | €55,533 | €51,486 | -€4,048 | -7.3% |
| Trade receivables | 40 | €51,486 | €51,486 | = | 0.0% |
| Other amounts receivable | 41 | €4,048 | - | -€4,048 | |
| Cash at bank and in hand | 54/58 | €34,868 | €21,069 | -€13,800 | -39.6% |
| Deferred charges and accrued income | 490/1 | €3,092 | €3,213 | +€120 | +3.9% |
| Total equity and liabilities | 10/49 | €102,212 | €83,352 | -€18,860 | -18.5% |
| Equity | 10/15 | €19,890 | €18,600 | -€1,290 | -6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,290 | - | -€1,290 | |
| Distributable reserves | 133 | €1,290 | - | -€1,290 | |
| Amounts payable | 17/49 | €82,323 | €64,752 | -€17,570 | -21.3% |
| Amounts payable within one year | 42/48 | €82,323 | €64,752 | -€17,570 | -21.3% |
| Trade debts | 44 | €1,360 | €1,480 | +€120 | +8.8% |
| Suppliers | 440/4 | €1,360 | €1,480 | +€120 | +8.8% |
| Taxes, remuneration and social security | 45 | €5,751 | €8,805 | +€3,054 | +53.1% |
| Taxes | 450/3 | €5,751 | €8,805 | +€3,054 | +53.1% |
| Other amounts payable | 47/48 | €75,211 | €54,467 | -€20,744 | -27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,884 | €1,133 | -€751 | -39.9% |
| Other operating charges | 640/8 | €993 | €1,020 | +€27 | +2.8% |
| Gross operating margin | 9900 | €64,906 | €70,198 | +€5,291 | +8.2% |
| Operating profit (loss) | 9901 | €62,030 | €68,045 | +€6,015 | +9.7% |
| Financial income | 75/76B | €0 | €13 | +€13 | +25620.0% |
| Recurring financial income | 75 | €0 | €13 | +€13 | +25620.0% |
| Financial charges | 65/66B | €1,025 | €797 | -€227 | -22.2% |
| Recurring financial charges | 65 | €1,025 | €797 | -€227 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €61,005 | €67,260 | +€6,255 | +10.3% |
| Income taxes | 67/77 | €12,836 | €14,160 | +€1,324 | +10.3% |
| Profit (loss) for the period | 9904 | €48,170 | €53,101 | +€4,931 | +10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €48,170 | €53,101 | +€4,931 | +10.2% |
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.