WEBSIGHT: 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.
WEBSIGHT
Largest movements
- Cash -€4,402
down €4,402 (-17.2%), from €25,574 to €21,172
mainly Trade debts (-€2,347) and Net result for the year (-€1,433)
- Receivables within one year +€1,198
up €1,198 (+8.2%), from €14,650 to €15,848
of which Other amounts receivable: +€979
- Trade debts -€2,347
no longer reported in 2025 (was €2,347)
- Profit (loss) carried forward -€1,433
down €1,433 (-14.8%), from €9,710 to €8,277
- Accrued charges and deferred income +€1,136
new in 2025: €1,136
- Tax, wage and social debts -€940
down €940 (-85.1%), from €1,105 to €165
- Gross operating margin -€4,161
down €4,161, from €4,015 to -€146
- Depreciation -€880
down €880 (-69.8%), from €1,260 to €380
- Taxes -€654
down €654 (-79.8%), from €820 to €166
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 | €41,122 | €37,538 | -€3,584 | -8.7% |
| Fixed assets | 21/28 | €898 | €518 | -€380 | -42.3% |
| Tangible fixed assets | 22/27 | €898 | €518 | -€380 | -42.3% |
| Plant, machinery and equipment | 23 | €898 | €518 | -€380 | -42.3% |
| Current assets | 29/58 | €40,224 | €37,020 | -€3,204 | -8.0% |
| Amounts receivable within one year | 40/41 | €14,650 | €15,848 | +€1,198 | +8.2% |
| Trade receivables | 40 | €13,916 | €14,135 | +€219 | +1.6% |
| Other amounts receivable | 41 | €734 | €1,713 | +€979 | +133.4% |
| Cash at bank and in hand | 54/58 | €25,574 | €21,172 | -€4,402 | -17.2% |
| Total equity and liabilities | 10/49 | €41,122 | €37,538 | -€3,584 | -8.7% |
| Equity | 10/15 | €37,670 | €36,237 | -€1,433 | -3.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €15,560 | €15,560 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €3,700 | €3,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,710 | €8,277 | -€1,433 | -14.8% |
| Amounts payable | 17/49 | €3,452 | €1,301 | -€2,151 | -62.3% |
| Amounts payable within one year | 42/48 | €3,452 | €165 | -€3,287 | -95.2% |
| Trade debts | 44 | €2,347 | - | -€2,347 | |
| Suppliers | 440/4 | €2,347 | - | -€2,347 | |
| Taxes, remuneration and social security | 45 | €1,105 | €165 | -€940 | -85.1% |
| Taxes | 450/3 | €1,105 | €165 | -€940 | -85.1% |
| Accrued charges and deferred income | 492/3 | - | €1,136 | +€1,136 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,260 | €380 | -€880 | -69.8% |
| Other operating charges | 640/8 | €535 | €550 | +€15 | +2.8% |
| Gross operating margin | 9900 | €4,015 | -€146 | -€4,161 | |
| Operating profit (loss) | 9901 | €2,220 | -€1,076 | -€3,296 | |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €180 | €191 | +€11 | +6.1% |
| Recurring financial charges | 65 | €180 | €191 | +€11 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €2,048 | -€1,267 | -€3,315 | |
| Income taxes | 67/77 | €820 | €166 | -€654 | -79.8% |
| Profit (loss) for the period | 9904 | €1,228 | -€1,433 | -€2,661 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,228 | -€1,433 | -€2,661 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.