WEBUP: what changed
WEBUP
Largest movements
- Receivables within one year -€11,024
down €11,024 (-6.8%), from €163,038 to €152,013
of which Other amounts receivable: -€26,204
- Tangible fixed assets -€4,350
down €4,350 (-75.3%), from €5,776 to €1,427
of which Furniture and vehicles: -€4,117
- Cash -€3,817
down €3,817 (-8.7%), from €43,902 to €40,085
mainly Contributions, distributions and other (-€59,193) and Tax, wage and social debts (-€21,048)
- Deferred charges and accrued income +€2,984
up €2,984 (+27.5%), from €10,861 to €13,845
- Tax, wage and social debts -€21,048
down €21,048 (-35.5%), from €59,373 to €38,325
of which Taxes: -€19,365
- Profit (loss) carried forward -€17,715
down €17,715 (-31.8%), from €55,642 to €37,927
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Other debts +€11,593
up €11,593 (+19.3%), from €60,000 to €71,593
- Trade debts +€3,834
up €3,834 (+8.7%), from €43,945 to €47,779
- Purchases and services +€53,948
up €53,948 (+41.7%), from €129,497 to €183,444
- Turnover +€52,536
up €52,536 (+15.3%), from €342,369 to €394,905
- Staff costs +€24,956
up €24,956 (+21.9%), from €113,753 to €138,710
- Taxes -€7,190
down €7,190 (-27.0%), from €26,670 to €19,480
- Depreciation -€4,218
down €4,218 (-30.5%), from €13,827 to €9,609
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €230,249 | €216,171 | -€14,078 | -6.1% |
| Fixed assets | 21/28 | €12,449 | €10,228 | -€2,221 | -17.8% |
| Intangible fixed assets | 21 | €6,310 | €8,439 | +€2,129 | +33.7% |
| Tangible fixed assets | 22/27 | €5,776 | €1,427 | -€4,350 | -75.3% |
| Plant, machinery and equipment | 23 | €464 | €231 | -€233 | -50.2% |
| Furniture and vehicles | 24 | €5,313 | €1,196 | -€4,117 | -77.5% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €217,800 | €205,943 | -€11,857 | -5.4% |
| Amounts receivable within one year | 40/41 | €163,038 | €152,013 | -€11,024 | -6.8% |
| Trade receivables | 40 | €59,969 | €75,149 | +€15,180 | +25.3% |
| Other amounts receivable | 41 | €103,068 | €76,864 | -€26,204 | -25.4% |
| Cash at bank and in hand | 54/58 | €43,902 | €40,085 | -€3,817 | -8.7% |
| Deferred charges and accrued income | 490/1 | €10,861 | €13,845 | +€2,984 | +27.5% |
| Total equity and liabilities | 10/49 | €230,249 | €216,171 | -€14,078 | -6.1% |
| Equity | 10/15 | €63,702 | €58,387 | -€5,315 | -8.3% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €55,642 | €37,927 | -€17,715 | -31.8% |
| Amounts payable | 17/49 | €166,547 | €157,784 | -€8,763 | -5.3% |
| Amounts payable within one year | 42/48 | €166,547 | €157,698 | -€8,850 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €3,229 | - | -€3,229 | |
| Trade debts | 44 | €43,945 | €47,779 | +€3,834 | +8.7% |
| Suppliers | 440/4 | €43,945 | €47,779 | +€3,834 | +8.7% |
| Taxes, remuneration and social security | 45 | €59,373 | €38,325 | -€21,048 | -35.5% |
| Taxes | 450/3 | €33,657 | €14,292 | -€19,365 | -57.5% |
| Remuneration and social security | 454/9 | €25,716 | €24,033 | -€1,684 | -6.5% |
| Other amounts payable | 47/48 | €60,000 | €71,593 | +€11,593 | +19.3% |
| Accrued charges and deferred income | 492/3 | - | €87 | +€87 | |
| Turnover | 70 | €342,369 | €394,905 | +€52,536 | +15.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €129,497 | €183,444 | +€53,948 | +41.7% |
| Remuneration, social security and pensions | 62 | €113,753 | €138,710 | +€24,956 | +21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,827 | €9,609 | -€4,218 | -30.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,167 | €769 | -€398 | -34.1% |
| Other operating charges | 640/8 | €5,156 | €5,728 | +€572 | +11.1% |
| Gross operating margin | 9900 | €231,428 | €227,786 | -€3,642 | -1.6% |
| Operating profit (loss) | 9901 | €97,526 | €72,971 | -€24,555 | -25.2% |
| Financial income | 75/76B | €696 | €817 | +€121 | +17.4% |
| Recurring financial income | 75 | €696 | €817 | +€121 | +17.4% |
| Financial charges | 65/66B | €596 | €430 | -€166 | -27.9% |
| Recurring financial charges | 65 | €596 | €430 | -€166 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | €97,626 | €73,358 | -€24,268 | -24.9% |
| Income taxes | 67/77 | €26,670 | €19,480 | -€7,190 | -27.0% |
| Profit (loss) for the period | 9904 | €70,956 | €53,878 | -€17,078 | -24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €70,956 | €53,878 | -€17,078 | -24.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.