WEBTAPE: 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.
WEBTAPE
Largest movements
- Cash +€17,705
up €17,705 (+132%), from €13,435 to €31,141
mainly Net result for the year (+€32,563) and Tax, wage and social debts (+€4,971)
- Receivables within one year +€15,651
up €15,651 (+69.4%), from €22,554 to €38,205
of which Trade receivables: +€15,760
- Tangible fixed assets +€3,463
up €3,463 (+15.8%), from €21,916 to €25,379
of which Other tangible fixed assets: +€3,352
- Deferred charges and accrued income +€2,287
up €2,287 (+252%), from €908 to €3,195
- Profit (loss) carried forward +€32,563
up €32,563 (+116%), from €27,975 to €60,537
- Tax, wage and social debts +€4,971
up €4,971 (+115%), from €4,309 to €9,280
of which Taxes: +€5,115
- Trade debts +€2,132
up €2,132 (+29.7%), from €7,190 to €9,321
- Gross operating margin +€38,888
up €38,888 (+417%), from €9,315 to €48,203
- Taxes +€7,797
up €7,797 (+406%), from €1,922 to €9,719
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.
Derived cash bridge
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 | €58,813 | €97,920 | +€39,107 | +66.5% |
| Fixed assets | 21/28 | €21,916 | €25,379 | +€3,463 | +15.8% |
| Tangible fixed assets | 22/27 | €21,916 | €25,379 | +€3,463 | +15.8% |
| Land and buildings | 22 | €12,169 | €11,769 | -€400 | -3.3% |
| Furniture and vehicles | 24 | €2,642 | €3,153 | +€511 | +19.4% |
| Other tangible fixed assets | 26 | €7,105 | €10,457 | +€3,352 | +47.2% |
| Current assets | 29/58 | €36,897 | €72,541 | +€35,644 | +96.6% |
| Amounts receivable within one year | 40/41 | €22,554 | €38,205 | +€15,651 | +69.4% |
| Trade receivables | 40 | €7,100 | €22,860 | +€15,760 | +222% |
| Other amounts receivable | 41 | €15,454 | €15,345 | -€109 | -0.7% |
| Cash at bank and in hand | 54/58 | €13,435 | €31,141 | +€17,705 | +132% |
| Deferred charges and accrued income | 490/1 | €908 | €3,195 | +€2,287 | +252% |
| Total equity and liabilities | 10/49 | €58,813 | €97,920 | +€39,107 | +66.5% |
| Equity | 10/15 | €46,047 | €78,610 | +€32,563 | +70.7% |
| Contributions | 10/11 | €6,212 | €6,212 | = | 0.0% |
| Reserves | 13 | €11,860 | €11,860 | = | 0.0% |
| Distributable reserves | 133 | €11,860 | €11,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,975 | €60,537 | +€32,563 | +116% |
| Amounts payable | 17/49 | €12,766 | €19,310 | +€6,544 | +51.3% |
| Amounts payable within one year | 42/48 | €12,766 | €19,310 | +€6,544 | +51.3% |
| Financial debts | 43 | €378 | €709 | +€331 | +87.4% |
| Other loans | 439 | €378 | €709 | +€331 | +87.4% |
| Trade debts | 44 | €7,190 | €9,321 | +€2,132 | +29.7% |
| Suppliers | 440/4 | €7,190 | €9,321 | +€2,132 | +29.7% |
| Taxes, remuneration and social security | 45 | €4,309 | €9,280 | +€4,971 | +115% |
| Taxes | 450/3 | €4,165 | €9,280 | +€5,115 | +123% |
| Remuneration and social security | 454/9 | €144 | - | -€144 | |
| Other amounts payable | 47/48 | €889 | - | -€889 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,761 | €3,917 | +€156 | +4.1% |
| Other operating charges | 640/8 | €1,264 | €1,110 | -€154 | -12.2% |
| Gross operating margin | 9900 | €9,315 | €48,203 | +€38,888 | +417% |
| Operating profit (loss) | 9901 | €4,290 | €43,176 | +€38,886 | +906% |
| Financial income | 75/76B | €281 | €746 | +€465 | +165% |
| Recurring financial income | 75 | €281 | €746 | +€465 | +165% |
| Financial charges | 65/66B | €1,941 | €1,640 | -€301 | -15.5% |
| Recurring financial charges | 65 | €1,941 | €1,640 | -€301 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €2,630 | €42,282 | +€39,652 | +1,508% |
| Income taxes | 67/77 | €1,922 | €9,719 | +€7,797 | +406% |
| Profit (loss) for the period | 9904 | €707 | €32,563 | +€31,855 | +4,503% |
| Profit (loss) for the period to be appropriated | 9905 | €707 | €32,563 | +€31,855 | +4,503% |
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 19 October 2026 via checked.be.