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WELFIT: 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

WELFIT

BE 0550.937.927
NACE 93.110, Operation of sports facilities
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€27,379
2023 · -€23,333+€50,712
Equity
-€64,317
2023 · -€91,696+€27,379
Cash
€35,763
2023 · €5,424+€30,338
Balance sheet total
€67,784
2023 · €74,049-€6,265

Largest movements

2023 to 2024
Assets
  • Cash +€30,338

    up €30,338 (+559.3%), from €5,424 to €35,763

    mainly Receivables within one year (+€28,309) and Net result for the year (+€27,379)

  • Receivables within one year -€28,309

    down €28,309 (-85.0%), from €33,309 to €5,000

    of which Trade receivables: -€26,178

  • Tangible fixed assets -€8,626

    down €8,626 (-30.8%), from €27,976 to €19,351

    of which Furniture and vehicles: -€7,320

Equity and liabilities
  • Trade debts -€31,608

    down €31,608 (-64.4%), from €49,051 to €17,443

  • Profit (loss) carried forward +€27,379

    up €27,379 (+23.5%), from -€116,696 to -€89,317

  • Other debts -€16,499

    down €16,499 (-14.7%), from €111,969 to €95,471

  • Tax, wage and social debts +€14,463

    up €14,463 (+306.1%), from €4,725 to €19,187

    of which Remuneration and social security: +€11,872

Income statement
  • Gross operating margin +€68,486

    up €68,486 (+6158.8%), from €1,112 to €69,598

  • Staff costs +€15,358

    up €15,358 (+388.8%), from €3,950 to €19,308

  • Other operating charges +€9,917

    up €9,917 (+247.1%), from €4,014 to €13,931

  • Depreciation -€7,375

    down €7,375 (-46.1%), from €16,001 to €8,626

From the 2023 result to the 2024 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 2023 -€23,333
Gross operating margin +€68,486
Staff costs -€15,358
Depreciation +€7,375
Other operating charges -€9,917
Financial charges +€148
Taxes -€21
Result 2024 €27,379

Cash bridge derived

cash 2023 to 2024

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.

From operations +€30,338
Investment €0
Financing €0
Cash 2023 €5,424
Net result for the year +€27,379
Depreciation +€8,626
Receivables within one year +€28,309
Deferred charges and accrued income -€331
Trade debts -€31,608
Tax, wage and social debts +€14,463
Other debts -€16,499
Cash 2024 €35,763
Every line side by side 35 lines
Line Code 2023 2024 Change %
Total assets 20/58 €74,049 €67,784 -€6,265 -8.5%
Fixed assets 21/28 €34,276 €25,651 -€8,626 -25.2%
Tangible fixed assets 22/27 €27,976 €19,351 -€8,626 -30.8%
Plant, machinery and equipment 23 €3,193 €1,887 -€1,306 -40.9%
Furniture and vehicles 24 €24,784 €17,464 -€7,320 -29.5%
Financial fixed assets 28 €6,300 €6,300 = 0.0%
Current assets 29/58 €39,773 €42,134 +€2,361 +5.9%
Amounts receivable within one year 40/41 €33,309 €5,000 -€28,309 -85.0%
Trade receivables 40 €31,178 €5,000 -€26,178 -84.0%
Other amounts receivable 41 €2,130 - -€2,130
Cash at bank and in hand 54/58 €5,424 €35,763 +€30,338 +559.3%
Deferred charges and accrued income 490/1 €1,040 €1,371 +€331 +31.9%
Total equity and liabilities 10/49 €74,049 €67,784 -€6,265 -8.5%
Equity 10/15 -€91,696 -€64,317 +€27,379 +29.9%
Contributions 10/11 €25,000 €25,000 = 0.0%
Profit (loss) carried forward 14 -€116,696 -€89,317 +€27,379 +23.5%
Amounts payable 17/49 €165,745 €132,101 -€33,644 -20.3%
Amounts payable within one year 42/48 €165,745 €132,101 -€33,644 -20.3%
Trade debts 44 €49,051 €17,443 -€31,608 -64.4%
Suppliers 440/4 €49,051 €17,443 -€31,608 -64.4%
Taxes, remuneration and social security 45 €4,725 €19,187 +€14,463 +306.1%
Taxes 450/3 €728 €3,319 +€2,591 +355.8%
Remuneration and social security 454/9 €3,997 €15,868 +€11,872 +297.0%
Other amounts payable 47/48 €111,969 €95,471 -€16,499 -14.7%
Remuneration, social security and pensions 62 €3,950 €19,308 +€15,358 +388.8%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €16,001 €8,626 -€7,375 -46.1%
Other operating charges 640/8 €4,014 €13,931 +€9,917 +247.1%
Gross operating margin 9900 €1,112 €69,598 +€68,486 +6158.8%
Operating profit (loss) 9901 -€22,852 €27,733 +€50,585
Financial charges 65/66B €331 €183 -€148 -44.7%
Recurring financial charges 65 €331 €183 -€148 -44.7%
Profit (loss) for the period before taxes 9903 -€23,184 €27,550 +€50,733
Income taxes 67/77 €149 €171 +€21 +14.3%
Profit (loss) for the period 9904 -€23,333 €27,379 +€50,712
Profit (loss) for the period to be appropriated 9905 -€23,333 €27,379 +€50,712

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 30 September 2026 via checked.be.