WEBUILT: 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.
WEBUILT
Largest movements
- Receivables within one year +€102,268
up €102,268 (+18.1%), from €563,535 to €665,803
of which Trade receivables: +€126,154
- Cash +€72,880
up €72,880 (+375.2%), from €19,423 to €92,303
mainly Tax, wage and social debts (+€88,885) and Net result for the year (+€44,272)
- Tax, wage and social debts +€88,885
up €88,885 (+52.6%), from €168,939 to €257,823
- Profit (loss) carried forward +€44,272
up €44,272 (+554.0%), from €7,991 to €52,264
- Advances received +€37,100
new in 2024: €37,100
- Debts after one year +€17,873
new in 2024: €17,873
- Trade debts -€12,575
down €12,575 (-3.2%), from €390,297 to €377,722
- Taxes -€84,914
down €84,914 (-78.6%), from €108,045 to €23,131
- Gross operating margin +€33,772
up €33,772 (+57.6%), from €58,589 to €92,361
- Write-downs +€21,000
new in 2024: €21,000
- Financial income +€15,865
up €15,865 (+3152.1%), from €503 to €16,368
- Financial charges +€5,188
up €5,188 (+123.2%), from €4,211 to €9,399
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €589,961 | €773,382 | +€183,421 | +31.1% |
| Fixed assets | 21/28 | €4,612 | €13,583 | +€8,971 | +194.5% |
| Tangible fixed assets | 22/27 | €1,947 | €6,046 | +€4,099 | +210.6% |
| Furniture and vehicles | 24 | €1,947 | €6,046 | +€4,099 | +210.6% |
| Financial fixed assets | 28 | €2,665 | €7,537 | +€4,872 | +182.8% |
| Current assets | 29/58 | €585,350 | €759,799 | +€174,450 | +29.8% |
| Amounts receivable within one year | 40/41 | €563,535 | €665,803 | +€102,268 | +18.1% |
| Trade receivables | 40 | €227,384 | €353,538 | +€126,154 | +55.5% |
| Other amounts receivable | 41 | €336,151 | €312,265 | -€23,886 | -7.1% |
| Cash at bank and in hand | 54/58 | €19,423 | €92,303 | +€72,880 | +375.2% |
| Deferred charges and accrued income | 490/1 | €2,391 | €1,693 | -€698 | -29.2% |
| Total equity and liabilities | 10/49 | €589,961 | €773,382 | +€183,421 | +31.1% |
| Equity | 10/15 | €26,591 | €70,864 | +€44,272 | +166.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,991 | €52,264 | +€44,272 | +554.0% |
| Amounts payable | 17/49 | €563,370 | €702,518 | +€139,148 | +24.7% |
| Amounts payable after more than one year | 17 | - | €17,873 | +€17,873 | |
| Other amounts payable | 178/9 | - | €17,873 | +€17,873 | |
| Amounts payable within one year | 42/48 | €563,370 | €684,645 | +€121,276 | +21.5% |
| Current portion of amounts payable after more than one year | 42 | €4,134 | - | -€4,134 | |
| Trade debts | 44 | €390,297 | €377,722 | -€12,575 | -3.2% |
| Suppliers | 440/4 | €390,297 | €377,722 | -€12,575 | -3.2% |
| Advances received on contracts in progress | 46 | - | €37,100 | +€37,100 | |
| Taxes, remuneration and social security | 45 | €168,939 | €257,823 | +€88,885 | +52.6% |
| Taxes | 450/3 | €168,939 | €257,823 | +€88,885 | +52.6% |
| Other amounts payable | 47/48 | - | €12,000 | +€12,000 | |
| Remuneration, social security and pensions | 62 | €394 | €37 | -€357 | -90.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,389 | €2,485 | -€1,904 | -43.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €21,000 | +€21,000 | |
| Other operating charges | 640/8 | €5,023 | €8,404 | +€3,380 | +67.3% |
| Gross operating margin | 9900 | €58,589 | €92,361 | +€33,772 | +57.6% |
| Operating profit (loss) | 9901 | €48,783 | €60,435 | +€11,652 | +23.9% |
| Financial income | 75/76B | €503 | €16,368 | +€15,865 | +3152.1% |
| Recurring financial income | 75 | €503 | €16,368 | +€15,865 | +3152.1% |
| Financial charges | 65/66B | €4,211 | €9,399 | +€5,188 | +123.2% |
| Recurring financial charges | 65 | €4,211 | €9,399 | +€5,188 | +123.2% |
| Profit (loss) for the period before taxes | 9903 | €45,075 | €67,404 | +€22,329 | +49.5% |
| Income taxes | 67/77 | €108,045 | €23,131 | -€84,914 | -78.6% |
| Profit (loss) for the period | 9904 | -€62,971 | €44,272 | +€107,243 | |
| Profit (loss) for the period to be appropriated | 9905 | -€62,971 | €44,272 | +€107,243 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.