WEESMILE: what changed
Two fiscal 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.
WEESMILE
Largest movements
- Cash +€18,284
up €18,284 (+26.9%), from €67,996 to €86,281
mainly Net result for the year (+€26,601) and Other debts (+€24,823)
- Tangible fixed assets -€15,748
down €15,748 (-6.1%), from €259,434 to €243,686
of which Furniture and vehicles: -€9,234
- Formation expenses -€5,450
down €5,450 (-54.2%), from €10,052 to €4,601
- Other debts +€24,823
up €24,823 (+242.4%), from €10,240 to €35,063
- Debts after one year -€18,720
down €18,720 (-9.4%), from €198,201 to €179,481
- Profit (loss) carried forward -€14,649
down €14,649 (-15.2%), from €96,286 to €81,637
- Tax, wage and social debts +€4,388
up €4,388 (+243.8%), from €1,800 to €6,188
- Gross operating margin +€8,851
up €8,851 (+15.9%), from €55,555 to €64,406
- Taxes +€1,131
up €1,131 (+17.9%), from €6,306 to €7,437
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.
Cash bridge derived
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 | €341,357 | €339,181 | -€2,177 | -0.6% |
| Formation expenses | 20 | €10,052 | €4,601 | -€5,450 | -54.2% |
| Fixed assets | 21/28 | €259,434 | €243,686 | -€15,748 | -6.1% |
| Tangible fixed assets | 22/27 | €259,434 | €243,686 | -€15,748 | -6.1% |
| Land and buildings | 22 | €193,102 | €186,588 | -€6,514 | -3.4% |
| Furniture and vehicles | 24 | €66,332 | €57,098 | -€9,234 | -13.9% |
| Current assets | 29/58 | €71,872 | €90,894 | +€19,021 | +26.5% |
| Amounts receivable within one year | 40/41 | €3,495 | €4,323 | +€828 | +23.7% |
| Other amounts receivable | 41 | €3,495 | €4,323 | +€828 | +23.7% |
| Cash at bank and in hand | 54/58 | €67,996 | €86,281 | +€18,284 | +26.9% |
| Deferred charges and accrued income | 490/1 | €381 | €290 | -€90 | -23.7% |
| Total equity and liabilities | 10/49 | €341,357 | €339,181 | -€2,177 | -0.6% |
| Equity | 10/15 | €110,355 | €95,706 | -€14,649 | -13.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,669 | €1,669 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,669 | - | -€1,669 | |
| Reserves not available under the articles | 1311 | €1,669 | - | -€1,669 | |
| Tax-exempt reserves | 132 | - | €1,669 | +€1,669 | |
| Profit (loss) carried forward | 14 | €96,286 | €81,637 | -€14,649 | -15.2% |
| Amounts payable | 17/49 | €231,002 | €243,475 | +€12,472 | +5.4% |
| Amounts payable after more than one year | 17 | €198,201 | €179,481 | -€18,720 | -9.4% |
| Financial debts | 170/4 | €198,201 | €179,481 | -€18,720 | -9.4% |
| Amounts payable within one year | 42/48 | €32,801 | €63,993 | +€31,192 | +95.1% |
| Current portion of amounts payable after more than one year | 42 | €18,518 | €18,720 | +€202 | +1.1% |
| Trade debts | 44 | €2,243 | €4,023 | +€1,780 | +79.4% |
| Suppliers | 440/4 | €2,243 | €4,023 | +€1,780 | +79.4% |
| Taxes, remuneration and social security | 45 | €1,800 | €6,188 | +€4,388 | +243.8% |
| Remuneration and social security | 454/9 | €1,800 | €6,188 | +€4,388 | +243.8% |
| Other amounts payable | 47/48 | €10,240 | €35,063 | +€24,823 | +242.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,044 | €24,123 | +€79 | +0.3% |
| Other operating charges | 640/8 | €2,586 | €2,473 | -€113 | -4.4% |
| Gross operating margin | 9900 | €55,555 | €64,406 | +€8,851 | +15.9% |
| Operating profit (loss) | 9901 | €28,925 | €37,810 | +€8,885 | +30.7% |
| Financial charges | 65/66B | €3,868 | €3,772 | -€96 | -2.5% |
| Recurring financial charges | 65 | €3,868 | €3,772 | -€96 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €25,058 | €34,038 | +€8,980 | +35.8% |
| Income taxes | 67/77 | €6,306 | €7,437 | +€1,131 | +17.9% |
| Profit (loss) for the period | 9904 | €18,751 | €26,601 | +€7,850 | +41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,751 | €26,601 | +€7,850 | +41.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.