WECAP INTERNATIONAL: 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.
WECAP INTERNATIONAL
Largest movements
- Tangible fixed assets -€4,123
down €4,123 (-63.4%), from €6,499 to €2,376
of which Furniture and vehicles: -€4,066
- Cash +€1,961
up €1,961 (+8.3%), from €23,741 to €25,703
mainly Net result for the year (+€6,408) and Depreciation (+€4,123)
- Profit (loss) carried forward +€6,408
up €6,408, from -€2,593 to €3,816
- Tax, wage and social debts -€4,714
down €4,714 (-44.5%), from €10,583 to €5,869
of which Taxes: -€4,733
- Other debts -€2,114
down €2,114 (-25.2%), from €8,394 to €6,280
- Trade debts -€1,304
down €1,304 (-51.4%), from €2,536 to €1,232
- Accrued charges and deferred income -€384
down €384 (-100%), from €384 to €0
- Gross operating margin +€22,345
up €22,345, from -€9,538 to €12,807
- Depreciation -€825
down €825 (-16.7%), from €4,949 to €4,123
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 | €37,905 | €35,796 | -€2,108 | -5.6% |
| Fixed assets | 21/28 | €6,499 | €2,376 | -€4,123 | -63.4% |
| Tangible fixed assets | 22/27 | €6,499 | €2,376 | -€4,123 | -63.4% |
| Plant, machinery and equipment | 23 | €57 | €0 | -€57 | -100% |
| Furniture and vehicles | 24 | €6,442 | €2,376 | -€4,066 | -63.1% |
| Current assets | 29/58 | €31,405 | €33,420 | +€2,015 | +6.4% |
| Amounts receivable within one year | 40/41 | €7,260 | €7,260 | = | 0.0% |
| Trade receivables | 40 | €7,260 | €7,260 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €23,741 | €25,703 | +€1,961 | +8.3% |
| Deferred charges and accrued income | 490/1 | €404 | €458 | +€54 | +13.3% |
| Total equity and liabilities | 10/49 | €37,905 | €35,796 | -€2,108 | -5.6% |
| Equity | 10/15 | €16,007 | €22,416 | +€6,408 | +40.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,593 | €3,816 | +€6,408 | |
| Amounts payable | 17/49 | €21,897 | €13,381 | -€8,516 | -38.9% |
| Amounts payable within one year | 42/48 | €21,513 | €13,381 | -€8,132 | -37.8% |
| Trade debts | 44 | €2,536 | €1,232 | -€1,304 | -51.4% |
| Suppliers | 440/4 | €2,536 | €1,232 | -€1,304 | -51.4% |
| Taxes, remuneration and social security | 45 | €10,583 | €5,869 | -€4,714 | -44.5% |
| Taxes | 450/3 | €8,382 | €3,649 | -€4,733 | -56.5% |
| Remuneration and social security | 454/9 | €2,200 | €2,220 | +€19 | +0.9% |
| Other amounts payable | 47/48 | €8,394 | €6,280 | -€2,114 | -25.2% |
| Accrued charges and deferred income | 492/3 | €384 | €0 | -€384 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,949 | €4,123 | -€825 | -16.7% |
| Other operating charges | 640/8 | €1,989 | €1,921 | -€68 | -3.4% |
| Gross operating margin | 9900 | -€9,538 | €12,807 | +€22,345 | |
| Operating profit (loss) | 9901 | -€16,475 | €6,763 | +€23,238 | |
| Financial income | 75/76B | €10 | €4 | -€6 | -63.3% |
| Recurring financial income | 75 | €10 | €4 | -€6 | -63.3% |
| Financial charges | 65/66B | €166 | €217 | +€51 | +30.7% |
| Recurring financial charges | 65 | €166 | €217 | +€51 | +30.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,632 | €6,549 | +€23,181 | |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€16,771 | €6,408 | +€23,179 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,771 | €6,408 | +€23,179 |
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.