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WEI: 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.

What changed

WEI

BE 0723.469.253
NACE 56.112, Limited-service restaurants, excluding mobile food services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€80,535
2024 · €116,026-€35,491
Equity
-€9,279
2024 · -€89,815+€80,536
Cash
€35,367
2024 · €41,880-€6,513
Balance sheet total
€240,851
2024 · €264,976-€24,125

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€33,186

    down €33,186 (-26.4%), from €125,888 to €92,702

    of which Plant, machinery and equipment: -€24,950

  • Receivables within one year +€17,851

    up €17,851 (+21.9%), from €81,623 to €99,474

    of which Other amounts receivable: +€12,571

  • Cash -€6,513

    down €6,513 (-15.6%), from €41,880 to €35,367

    mainly Current portion of long-term debt (-€53,314) and Trade debts (-€32,512)

Equity and liabilities
  • Profit (loss) carried forward +€80,536

    up €80,536 (+76.8%), from -€104,815 to -€24,279

  • Current portion of long-term debt -€53,314

    down €53,314 (-75.3%), from €70,820 to €17,506

  • Trade debts -€32,512

    down €32,512 (-24.8%), from €131,138 to €98,626

  • Debts after one year -€18,610

    down €18,610 (-21.6%), from €85,964 to €67,354

Income statement
  • Gross operating margin -€71,252

    down €71,252 (-16.7%), from €425,806 to €354,554

  • Other operating charges -€15,957

    down €15,957 (-86.2%), from €18,515 to €2,558

  • Depreciation -€9,016

    down €9,016 (-18.4%), from €49,001 to €39,985

  • Staff costs -€7,162

    down €7,162 (-3.1%), from €228,822 to €221,660

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €116,026
Gross operating margin -€71,252
Staff costs +€7,162
Depreciation +€9,016
Other operating charges +€15,957
Financial income +€3,154
Financial charges +€472
Result 2025 €80,535

Cash bridge derived

cash 2024 to 2025

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.

From operations +€71,709
Investment -€6,299
Financing -€71,923
Cash 2024 €41,880
Net result for the year +€80,535
Depreciation +€39,985
Stocks and contracts -€234
Receivables within one year -€17,851
Deferred charges and accrued income +€2,011
Trade debts -€32,512
Tax, wage and social debts +€223
Other debts -€448
Investment in fixed assets (net) -€6,299
Debts after one year -€18,610
Current portion of long-term debt -€53,314
Contributions, distributions and other +€1
Cash 2025 €35,367
Every line side by side 44 lines
Line Code 2024 2025 Change %
Total assets 20/58 €264,976 €240,851 -€24,125 -9.1%
Fixed assets 21/28 €127,388 €93,702 -€33,686 -26.4%
Tangible fixed assets 22/27 €125,888 €92,702 -€33,186 -26.4%
Land and buildings 22 €40,616 €32,380 -€8,236 -20.3%
Plant, machinery and equipment 23 €85,272 €60,322 -€24,950 -29.3%
Financial fixed assets 28 €1,500 €1,000 -€500 -33.3%
Current assets 29/58 €137,588 €147,149 +€9,561 +6.9%
Stocks and contracts in progress 3 €3,854 €4,088 +€234 +6.1%
Stocks 30/36 €3,854 €4,088 +€234 +6.1%
Amounts receivable within one year 40/41 €81,623 €99,474 +€17,851 +21.9%
Trade receivables 40 €26,333 €31,613 +€5,280 +20.1%
Other amounts receivable 41 €55,290 €67,861 +€12,571 +22.7%
Cash at bank and in hand 54/58 €41,880 €35,367 -€6,513 -15.6%
Deferred charges and accrued income 490/1 €10,231 €8,220 -€2,011 -19.7%
Total equity and liabilities 10/49 €264,976 €240,851 -€24,125 -9.1%
Equity 10/15 -€89,815 -€9,279 +€80,536 +89.7%
Contributions 10/11 €15,000 €15,000 = 0.0%
Profit (loss) carried forward 14 -€104,815 -€24,279 +€80,536 +76.8%
Amounts payable 17/49 €354,791 €250,130 -€104,661 -29.5%
Amounts payable after more than one year 17 €85,964 €67,354 -€18,610 -21.6%
Financial debts 170/4 €85,964 €67,354 -€18,610 -21.6%
Amounts payable within one year 42/48 €268,827 €182,776 -€86,051 -32.0%
Current portion of amounts payable after more than one year 42 €70,820 €17,506 -€53,314 -75.3%
Trade debts 44 €131,138 €98,626 -€32,512 -24.8%
Suppliers 440/4 €131,138 €98,626 -€32,512 -24.8%
Advances received on contracts in progress 46 €28,051 €28,051 = 0.0%
Taxes, remuneration and social security 45 €32,953 €33,176 +€223 +0.7%
Taxes 450/3 €8,572 €3,949 -€4,623 -53.9%
Remuneration and social security 454/9 €24,381 €29,227 +€4,846 +19.9%
Other amounts payable 47/48 €5,865 €5,417 -€448 -7.6%
Non-recurring operating income 76A €1,621 €102 -€1,519 -93.7%
Remuneration, social security and pensions 62 €228,822 €221,660 -€7,162 -3.1%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €49,001 €39,985 -€9,016 -18.4%
Other operating charges 640/8 €18,515 €2,558 -€15,957 -86.2%
Gross operating margin 9900 €425,806 €354,554 -€71,252 -16.7%
Operating profit (loss) 9901 €129,468 €90,351 -€39,117 -30.2%
Financial income 75/76B - €3,154 +€3,154
Recurring financial income 75 - €743 +€743
Non-recurring financial income 76B - €2,411 +€2,411
Financial charges 65/66B €13,442 €12,970 -€472 -3.5%
Recurring financial charges 65 €13,442 €12,970 -€472 -3.5%
Profit (loss) for the period before taxes 9903 €116,026 €80,535 -€35,491 -30.6%
Profit (loss) for the period 9904 €116,026 €80,535 -€35,491 -30.6%
Profit (loss) for the period to be appropriated 9905 €116,026 €80,535 -€35,491 -30.6%

Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.