WEEMAES - VERHAERT: 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 - VERHAERT
Largest movements
- Receivables within one year +€67,017
up €67,017 (+14.9%), from €450,210 to €517,227
of which Trade receivables: +€67,757
- Stocks and contracts -€55,000
down €55,000 (-5.2%), from €1.1m to €1.0m
- Cash +€53,880
up €53,880 (+105,378%), from €51 to €53,931
mainly Depreciation (+€104,949) and Stocks and contracts (+€55,000)
- Debts after one year +€49,400
up €49,400 (+2.6%), from €1.9m to €2.0m
- Other debts -€44,981
down €44,981 (-34.4%), from €130,586 to €85,605
- Trade debts +€35,851
up €35,851 (+30.9%), from €116,051 to €151,902
- Gross operating margin +€19,427
up €19,427 (+15.9%), from €122,516 to €141,943
- Depreciation +€9,078
up €9,078 (+9.5%), from €95,871 to €104,949
- Financial charges +€7,586
up €7,586 (+99.0%), from €7,660 to €15,246
- Financial income +€6,780
up €6,780 (+269%), from €2,525 to €9,305
of which Non-recurring financial income: +€6,786
- Other operating charges +€2,463
up €2,463 (+15.6%), from €15,806 to €18,270
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.
Derived cash bridge
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 | €2,897,604 | €2,950,596 | +€52,992 | +1.8% |
| Fixed assets | 21/28 | €1,382,118 | €1,369,169 | -€12,949 | -0.9% |
| Tangible fixed assets | 22/27 | €1,377,568 | €1,364,619 | -€12,949 | -0.9% |
| Land and buildings | 22 | €1,253,109 | €1,189,970 | -€63,140 | -5.0% |
| Plant, machinery and equipment | 23 | €124,428 | €92,804 | -€31,624 | -25.4% |
| Furniture and vehicles | 24 | €30 | €81,845 | +€81,815 | +273,446% |
| Financial fixed assets | 28 | €4,550 | €4,550 | = | 0.0% |
| Current assets | 29/58 | €1,515,486 | €1,581,427 | +€65,941 | +4.4% |
| Stocks and contracts in progress | 3 | €1,064,000 | €1,009,000 | -€55,000 | -5.2% |
| Stocks | 30/36 | €1,064,000 | €1,009,000 | -€55,000 | -5.2% |
| Amounts receivable within one year | 40/41 | €450,210 | €517,227 | +€67,017 | +14.9% |
| Trade receivables | 40 | €449,189 | €516,946 | +€67,757 | +15.1% |
| Other amounts receivable | 41 | €1,021 | €281 | -€741 | -72.5% |
| Cash at bank and in hand | 54/58 | €51 | €53,931 | +€53,880 | +105,378% |
| Deferred charges and accrued income | 490/1 | €1,225 | €1,269 | +€44 | +3.6% |
| Total equity and liabilities | 10/49 | €2,897,604 | €2,950,596 | +€52,992 | +1.8% |
| Equity | 10/15 | €527,312 | €535,359 | +€8,047 | +1.5% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €402,312 | €410,359 | +€8,047 | +2.0% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Legal reserve | 130 | €12,500 | €12,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €26,465 | €26,465 | = | 0.0% |
| Distributable reserves | 133 | €363,347 | €371,394 | +€8,047 | +2.2% |
| Amounts payable | 17/49 | €2,370,292 | €2,415,237 | +€44,945 | +1.9% |
| Amounts payable after more than one year | 17 | €1,904,011 | €1,953,411 | +€49,400 | +2.6% |
| Financial debts | 170/4 | €1,904,011 | €1,953,411 | +€49,400 | +2.6% |
| Amounts payable within one year | 42/48 | €466,281 | €461,826 | -€4,455 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | €33,400 | +€18,400 | +123% |
| Financial debts | 43 | €190,364 | €177,688 | -€12,676 | -6.7% |
| Credit institutions | 430/8 | €11,524 | - | -€11,524 | |
| Other loans | 439 | €178,839 | €177,688 | -€1,152 | -0.6% |
| Trade debts | 44 | €116,051 | €151,902 | +€35,851 | +30.9% |
| Suppliers | 440/4 | €116,051 | €151,902 | +€35,851 | +30.9% |
| Taxes, remuneration and social security | 45 | €14,280 | €13,231 | -€1,049 | -7.3% |
| Taxes | 450/3 | €10,000 | €8,284 | -€1,716 | -17.2% |
| Remuneration and social security | 454/9 | €4,280 | €4,947 | +€667 | +15.6% |
| Other amounts payable | 47/48 | €130,586 | €85,605 | -€44,981 | -34.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,871 | €104,949 | +€9,078 | +9.5% |
| Other operating charges | 640/8 | €15,806 | €18,270 | +€2,463 | +15.6% |
| Gross operating margin | 9900 | €122,516 | €141,943 | +€19,427 | +15.9% |
| Operating profit (loss) | 9901 | €10,839 | €18,724 | +€7,886 | +72.8% |
| Financial income | 75/76B | €2,525 | €9,305 | +€6,780 | +269% |
| Recurring financial income | 75 | €890 | €883 | -€6 | -0.7% |
| Non-recurring financial income | 76B | €1,635 | €8,422 | +€6,786 | +415% |
| Financial charges | 65/66B | €7,660 | €15,246 | +€7,586 | +99.0% |
| Recurring financial charges | 65 | €7,660 | €15,246 | +€7,586 | +99.0% |
| Profit (loss) for the period before taxes | 9903 | €5,704 | €12,783 | +€7,080 | +124% |
| Income taxes | 67/77 | €4,086 | €4,736 | +€650 | +15.9% |
| Profit (loss) for the period | 9904 | €1,617 | €8,047 | +€6,430 | +398% |
| Profit (loss) for the period to be appropriated | 9905 | €1,617 | €8,047 | +€6,430 | +398% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.