WEEMAES - BRAECKMAN: 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.
WEEMAES - BRAECKMAN
Largest movements
- Cash +€315,743
up €315,743 (+126%), from €249,947 to €565,690
mainly Current investments (+€150,000) and Net result for the year (+€149,400)
- Current investments -€150,000
down €150,000 (-39.6%), from €378,952 to €228,952
- Tangible fixed assets -€8,512
down €8,512 (-50.2%), from €16,968 to €8,456
of which Furniture and vehicles: -€8,276
- Reserves +€149,400
up €149,400 (+23.5%), from €636,851 to €786,251
of which Distributable reserves: +€151,260
- Gross operating margin +€11,321
up €11,321 (+5.3%), from €214,094 to €225,415
- Taxes +€2,984
up €2,984 (+4.4%), from €67,890 to €70,874
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 | €653,246 | €807,277 | +€154,030 | +23.6% |
| Fixed assets | 21/28 | €16,968 | €8,456 | -€8,512 | -50.2% |
| Tangible fixed assets | 22/27 | €16,968 | €8,456 | -€8,512 | -50.2% |
| Plant, machinery and equipment | 23 | €919 | €683 | -€236 | -25.7% |
| Furniture and vehicles | 24 | €16,049 | €7,773 | -€8,276 | -51.6% |
| Current assets | 29/58 | €636,279 | €798,821 | +€162,542 | +25.5% |
| Amounts receivable within one year | 40/41 | €7,380 | €4,179 | -€3,201 | -43.4% |
| Other amounts receivable | 41 | €7,380 | €4,179 | -€3,201 | -43.4% |
| Current investments | 50/53 | €378,952 | €228,952 | -€150,000 | -39.6% |
| Cash at bank and in hand | 54/58 | €249,947 | €565,690 | +€315,743 | +126% |
| Total equity and liabilities | 10/49 | €653,246 | €807,277 | +€154,030 | +23.6% |
| Equity | 10/15 | €649,251 | €798,651 | +€149,400 | +23.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €636,851 | €786,251 | +€149,400 | +23.5% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €634,991 | €786,251 | +€151,260 | +23.8% |
| Amounts payable | 17/49 | €3,995 | €8,626 | +€4,631 | +116% |
| Amounts payable within one year | 42/48 | €253 | €6,229 | +€5,976 | +2,362% |
| Trade debts | 44 | €253 | €1,199 | +€946 | +374% |
| Suppliers | 440/4 | €253 | €1,199 | +€946 | +374% |
| Taxes, remuneration and social security | 45 | €0 | €3,831 | +€3,831 | |
| Taxes | 450/3 | €0 | €3,831 | +€3,831 | |
| Other amounts payable | 47/48 | - | €1,199 | +€1,199 | |
| Accrued charges and deferred income | 492/3 | €3,742 | €2,397 | -€1,345 | -35.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,103 | €10,043 | -€2,060 | -17.0% |
| Other operating charges | 640/8 | €1,820 | €1,803 | -€16 | -0.9% |
| Gross operating margin | 9900 | €214,094 | €225,415 | +€11,321 | +5.3% |
| Operating profit (loss) | 9901 | €200,171 | €213,568 | +€13,397 | +6.7% |
| Financial income | 75/76B | €6,720 | €6,810 | +€91 | +1.4% |
| Recurring financial income | 75 | €6,720 | €6,810 | +€91 | +1.4% |
| Financial charges | 65/66B | €105 | €105 | +€0 | +0.1% |
| Recurring financial charges | 65 | €105 | €105 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €206,786 | €220,274 | +€13,488 | +6.5% |
| Income taxes | 67/77 | €67,890 | €70,874 | +€2,984 | +4.4% |
| Profit (loss) for the period | 9904 | €138,896 | €149,400 | +€10,504 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €138,896 | €149,400 | +€10,504 | +7.6% |
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 28 October 2026 via checked.be.