WEBWIZART.BE: 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.
WEBWIZART.BE
Largest movements
- Cash +€18,354
up €18,354 (+128%), from €14,295 to €32,649
mainly Net result for the year (+€22,608) and Depreciation (+€9,990)
- Receivables within one year -€4,411
down €4,411 (-46.1%), from €9,562 to €5,151
of which Trade receivables: -€8,921
- Tangible fixed assets -€1,944
down €1,944 (-10.4%), from €18,758 to €16,815
of which Furniture and vehicles: -€3,497
- Reserves +€22,608
up €22,608 (+41.5%), from €54,417 to €77,025
- Current portion of long-term debt -€6,600
down €6,600 (-67.1%), from €9,831 to €3,231
- Debts after one year -€3,231
down €3,231 (-33.1%), from €9,773 to €6,542
- Trade debts -€1,154
down €1,154 (-39.3%), from €2,933 to €1,780
- Gross operating margin +€24,700
up €24,700 (+181%), from €13,681 to €38,381
- Taxes +€2,261
new in 2025: €2,261
- Financial income -€2,128
down €2,128 (-71.6%), from €2,973 to €844
- Other operating charges +€1,871
up €1,871 (+196%), from €955 to €2,826
- Depreciation +€564
up €564 (+6.0%), from €9,425 to €9,990
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 | €91,747 | €103,996 | +€12,249 | +13.4% |
| Fixed assets | 21/28 | €19,067 | €17,374 | -€1,694 | -8.9% |
| Tangible fixed assets | 22/27 | €18,758 | €16,815 | -€1,944 | -10.4% |
| Plant, machinery and equipment | 23 | €10,662 | €10,419 | -€243 | -2.3% |
| Furniture and vehicles | 24 | €8,097 | €4,599 | -€3,497 | -43.2% |
| Other tangible fixed assets | 26 | - | €1,797 | +€1,797 | |
| Financial fixed assets | 28 | €309 | €559 | +€250 | +80.9% |
| Current assets | 29/58 | €72,679 | €86,622 | +€13,943 | +19.2% |
| Amounts receivable after more than one year | 29 | €48,579 | €48,579 | = | 0.0% |
| Other amounts receivable | 291 | €48,579 | €48,579 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,562 | €5,151 | -€4,411 | -46.1% |
| Trade receivables | 40 | €9,467 | €546 | -€8,921 | -94.2% |
| Other amounts receivable | 41 | €96 | €4,605 | +€4,509 | +4,715% |
| Current investments | 50/53 | €243 | €243 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,295 | €32,649 | +€18,354 | +128% |
| Total equity and liabilities | 10/49 | €91,747 | €103,996 | +€12,249 | +13.4% |
| Equity | 10/15 | €60,617 | €83,225 | +€22,608 | +37.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €54,417 | €77,025 | +€22,608 | +41.5% |
| Distributable reserves | 133 | €54,417 | €77,025 | +€22,608 | +41.5% |
| Amounts payable | 17/49 | €31,130 | €20,771 | -€10,359 | -33.3% |
| Amounts payable after more than one year | 17 | €9,773 | €6,542 | -€3,231 | -33.1% |
| Financial debts | 170/4 | €9,773 | €6,542 | -€3,231 | -33.1% |
| Amounts payable within one year | 42/48 | €21,358 | €14,229 | -€7,128 | -33.4% |
| Current portion of amounts payable after more than one year | 42 | €9,831 | €3,231 | -€6,600 | -67.1% |
| Trade debts | 44 | €2,933 | €1,780 | -€1,154 | -39.3% |
| Suppliers | 440/4 | €2,933 | €1,780 | -€1,154 | -39.3% |
| Taxes, remuneration and social security | 45 | €8,594 | €9,219 | +€625 | +7.3% |
| Taxes | 450/3 | €8,594 | €9,219 | +€625 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,425 | €9,990 | +€564 | +6.0% |
| Other operating charges | 640/8 | €955 | €2,826 | +€1,871 | +196% |
| Gross operating margin | 9900 | €13,681 | €38,381 | +€24,700 | +181% |
| Operating profit (loss) | 9901 | €3,301 | €25,565 | +€22,264 | +674% |
| Financial income | 75/76B | €2,973 | €844 | -€2,128 | -71.6% |
| Recurring financial income | 75 | €2,973 | €844 | -€2,128 | -71.6% |
| Financial charges | 65/66B | €1,179 | €1,540 | +€361 | +30.6% |
| Recurring financial charges | 65 | €1,179 | €1,540 | +€361 | +30.6% |
| Profit (loss) for the period before taxes | 9903 | €5,094 | €24,869 | +€19,775 | +388% |
| Income taxes | 67/77 | - | €2,261 | +€2,261 | |
| Profit (loss) for the period | 9904 | €5,094 | €22,608 | +€17,514 | +344% |
| Profit (loss) for the period to be appropriated | 9905 | €5,094 | €22,608 | +€17,514 | +344% |
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 31 October 2026 via checked.be.