WEHA: 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.
WEHA
Largest movements
- Receivables within one year -€15,043
down €15,043 (-64.1%), from €23,477 to €8,434
of which Trade receivables: -€14,831
- Intangible fixed assets -€12,857
down €12,857 (-20.3%), from €63,370 to €50,513
- Cash +€8,664
up €8,664 (+131.4%), from €6,595 to €15,259
mainly Receivables within one year (+€15,043) and Depreciation (+€14,094)
- Tangible fixed assets -€1,237
down €1,237 (-33.0%), from €3,750 to €2,513
of which Plant, machinery and equipment: -€883
- Debts after one year -€12,752
down €12,752 (-22.7%), from €56,190 to €43,438
- Profit (loss) carried forward -€6,598
down €6,598, from €3 to -€6,595
- Other debts +€5,715
up €5,715 (+70.0%), from €8,162 to €13,877
- Tax, wage and social debts -€3,848
down €3,848 (-83.4%), from €4,615 to €768
of which Taxes: -€2,259
- Short-term financial debts -€2,341
no longer reported in 2025 (was €2,341)
- Gross operating margin -€11,602
down €11,602 (-47.6%), from €24,380 to €12,778
- Financial charges +€1,128
up €1,128 (+33.4%), from €3,379 to €4,507
- Taxes -€1,031
down €1,031 (-82.9%), from €1,244 to €213
- Depreciation +€751
up €751 (+5.6%), from €13,343 to €14,094
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.
Cash bridge derived
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 | €98,143 | €77,726 | -€20,417 | -20.8% |
| Fixed assets | 21/28 | €67,120 | €53,026 | -€14,094 | -21.0% |
| Intangible fixed assets | 21 | €63,370 | €50,513 | -€12,857 | -20.3% |
| Tangible fixed assets | 22/27 | €3,750 | €2,513 | -€1,237 | -33.0% |
| Plant, machinery and equipment | 23 | €2,712 | €1,829 | -€883 | -32.6% |
| Furniture and vehicles | 24 | €1,038 | €685 | -€354 | -34.1% |
| Current assets | 29/58 | €31,023 | €24,700 | -€6,323 | -20.4% |
| Amounts receivable within one year | 40/41 | €23,477 | €8,434 | -€15,043 | -64.1% |
| Trade receivables | 40 | €20,477 | €5,647 | -€14,831 | -72.4% |
| Other amounts receivable | 41 | €3,000 | €2,787 | -€213 | -7.1% |
| Cash at bank and in hand | 54/58 | €6,595 | €15,259 | +€8,664 | +131.4% |
| Deferred charges and accrued income | 490/1 | €950 | €1,007 | +€56 | +5.9% |
| Total equity and liabilities | 10/49 | €98,143 | €77,726 | -€20,417 | -20.8% |
| Equity | 10/15 | €12,673 | €6,075 | -€6,598 | -52.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €2,670 | €2,670 | = | 0.0% |
| Distributable reserves | 133 | €2,670 | €2,670 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3 | -€6,595 | -€6,598 | |
| Amounts payable | 17/49 | €85,470 | €71,652 | -€13,819 | -16.2% |
| Amounts payable after more than one year | 17 | €56,190 | €43,438 | -€12,752 | -22.7% |
| Financial debts | 170/4 | €56,190 | €43,438 | -€12,752 | -22.7% |
| Amounts payable within one year | 42/48 | €29,280 | €28,213 | -€1,067 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €12,316 | €11,543 | -€773 | -6.3% |
| Financial debts | 43 | €2,341 | - | -€2,341 | |
| Other loans | 439 | €2,341 | - | -€2,341 | |
| Trade debts | 44 | €1,846 | €2,026 | +€179 | +9.7% |
| Suppliers | 440/4 | €1,846 | €2,026 | +€179 | +9.7% |
| Taxes, remuneration and social security | 45 | €4,615 | €768 | -€3,848 | -83.4% |
| Taxes | 450/3 | €3,027 | €768 | -€2,259 | -74.6% |
| Remuneration and social security | 454/9 | €1,589 | - | -€1,589 | |
| Other amounts payable | 47/48 | €8,162 | €13,877 | +€5,715 | +70.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,343 | €14,094 | +€751 | +5.6% |
| Other operating charges | 640/8 | €600 | €614 | +€14 | +2.3% |
| Gross operating margin | 9900 | €24,380 | €12,778 | -€11,602 | -47.6% |
| Operating profit (loss) | 9901 | €10,437 | -€1,930 | -€12,366 | |
| Financial income | 75/76B | €60 | €52 | -€8 | -13.5% |
| Recurring financial income | 75 | €60 | €52 | -€8 | -13.5% |
| Financial charges | 65/66B | €3,379 | €4,507 | +€1,128 | +33.4% |
| Recurring financial charges | 65 | €3,379 | €4,507 | +€1,128 | +33.4% |
| Profit (loss) for the period before taxes | 9903 | €7,117 | -€6,385 | -€13,503 | |
| Income taxes | 67/77 | €1,244 | €213 | -€1,031 | -82.9% |
| Profit (loss) for the period | 9904 | €5,873 | -€6,598 | -€12,471 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,873 | -€6,598 | -€12,471 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.