Wehi: 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.
Wehi
Largest movements
- Cash +€7,682
up €7,682 (+27.6%), from €27,868 to €35,550
mainly Depreciation (+€10,128) and Net result for the year (+€9,518)
- Receivables within one year +€6,822
up €6,822 (+28.8%), from €23,666 to €30,488
of which Other amounts receivable: +€8,222
- Tangible fixed assets -€1,317
down €1,317 (-2.8%), from €46,916 to €45,600
of which Land and buildings: -€3,163
- Intangible fixed assets -€1,315
down €1,315 (-40.7%), from €3,230 to €1,915
- Reserves +€9,518
up €9,518 (+12.6%), from €75,636 to €85,154
- Trade debts +€1,469
up €1,469 (+95.4%), from €1,540 to €3,008
- Gross operating margin -€8,848
down €8,848 (-27.1%), from €32,640 to €23,792
- Taxes -€2,740
down €2,740 (-41.1%), from €6,674 to €3,934
- Depreciation -€2,570
down €2,570 (-20.2%), from €12,697 to €10,128
- Other operating charges -€449
down €449 (-59.1%), from €760 to €311
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 | €102,238 | €114,000 | +€11,762 | +11.5% |
| Fixed assets | 21/28 | €50,146 | €47,515 | -€2,632 | -5.2% |
| Intangible fixed assets | 21 | €3,230 | €1,915 | -€1,315 | -40.7% |
| Tangible fixed assets | 22/27 | €46,916 | €45,600 | -€1,317 | -2.8% |
| Land and buildings | 22 | €43,686 | €40,523 | -€3,163 | -7.2% |
| Plant, machinery and equipment | 23 | €3,230 | €5,076 | +€1,846 | +57.2% |
| Current assets | 29/58 | €52,092 | €66,485 | +€14,394 | +27.6% |
| Amounts receivable within one year | 40/41 | €23,666 | €30,488 | +€6,822 | +28.8% |
| Trade receivables | 40 | €8,154 | €6,754 | -€1,400 | -17.2% |
| Other amounts receivable | 41 | €15,512 | €23,734 | +€8,222 | +53.0% |
| Cash at bank and in hand | 54/58 | €27,868 | €35,550 | +€7,682 | +27.6% |
| Deferred charges and accrued income | 490/1 | €558 | €448 | -€111 | -19.8% |
| Total equity and liabilities | 10/49 | €102,238 | €114,000 | +€11,762 | +11.5% |
| Equity | 10/15 | €94,236 | €103,754 | +€9,518 | +10.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €75,636 | €85,154 | +€9,518 | +12.6% |
| Distributable reserves | 133 | €75,636 | €85,154 | +€9,518 | +12.6% |
| Amounts payable | 17/49 | €8,002 | €10,246 | +€2,244 | +28.0% |
| Amounts payable within one year | 42/48 | €8,002 | €10,246 | +€2,244 | +28.0% |
| Trade debts | 44 | €1,540 | €3,008 | +€1,469 | +95.4% |
| Suppliers | 440/4 | €1,540 | €3,008 | +€1,469 | +95.4% |
| Taxes, remuneration and social security | 45 | €1,156 | €1,682 | +€526 | +45.5% |
| Taxes | 450/3 | €1,156 | €1,682 | +€526 | +45.5% |
| Other amounts payable | 47/48 | €5,306 | €5,556 | +€249 | +4.7% |
| Non-recurring operating income | 76A | €6,785 | €2,937 | -€3,848 | -56.7% |
| Remuneration, social security and pensions | 62 | €48 | €50 | +€2 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,697 | €10,128 | -€2,570 | -20.2% |
| Other operating charges | 640/8 | €760 | €311 | -€449 | -59.1% |
| Gross operating margin | 9900 | €32,640 | €23,792 | -€8,848 | -27.1% |
| Operating profit (loss) | 9901 | €19,134 | €13,302 | -€5,831 | -30.5% |
| Financial income | 75/76B | €61 | €382 | +€320 | +522% |
| Recurring financial income | 75 | €61 | €382 | +€320 | +522% |
| Financial charges | 65/66B | €228 | €233 | +€5 | +2.1% |
| Recurring financial charges | 65 | €228 | €233 | +€5 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €18,967 | €13,451 | -€5,516 | -29.1% |
| Income taxes | 67/77 | €6,674 | €3,934 | -€2,740 | -41.1% |
| Profit (loss) for the period | 9904 | €12,293 | €9,518 | -€2,775 | -22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,293 | €9,518 | -€2,775 | -22.6% |
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 16 October 2026 via checked.be.