Welim: 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.
Welim
Largest movements
- Cash +€23,169
up €23,169 (+217.6%), from €10,649 to €33,819
mainly Net result for the year (+€17,752) and Current investments (+€10,000)
- Current investments -€10,000
no longer reported in 2025 (was €10,000)
- Receivables within one year +€7,200
new in 2025: €7,200
- Tangible fixed assets -€3,365
down €3,365 (-44.5%), from €7,567 to €4,202
- Deferred charges and accrued income -€465
down €465 (-39.3%), from €1,182 to €717
- Reserves +€16,502
up €16,502 (+74.5%), from €22,159 to €38,661
- Other debts -€2,699
down €2,699 (-89.1%), from €3,028 to €329
- Trade debts +€1,383
up €1,383 (+542.4%), from €255 to €1,638
- Short-term financial debts +€1,349
new in 2025: €1,349
- Gross operating margin +€4,531
up €4,531 (+19.0%), from €23,896 to €28,427
- Taxes +€1,134
up €1,134 (+25.9%), from €4,373 to €5,507
- Depreciation +€836
up €836 (+33.1%), from €2,529 to €3,365
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 | €29,399 | €45,938 | +€16,539 | +56.3% |
| Fixed assets | 21/28 | €7,567 | €4,202 | -€3,365 | -44.5% |
| Tangible fixed assets | 22/27 | €7,567 | €4,202 | -€3,365 | -44.5% |
| Furniture and vehicles | 24 | €7,567 | €4,202 | -€3,365 | -44.5% |
| Current assets | 29/58 | €21,832 | €41,736 | +€19,904 | +91.2% |
| Amounts receivable within one year | 40/41 | - | €7,200 | +€7,200 | |
| Trade receivables | 40 | - | €7,200 | +€7,200 | |
| Current investments | 50/53 | €10,000 | - | -€10,000 | |
| Cash at bank and in hand | 54/58 | €10,649 | €33,819 | +€23,169 | +217.6% |
| Deferred charges and accrued income | 490/1 | €1,182 | €717 | -€465 | -39.3% |
| Total equity and liabilities | 10/49 | €29,399 | €45,938 | +€16,539 | +56.3% |
| Equity | 10/15 | €24,159 | €40,661 | +€16,502 | +68.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €22,159 | €38,661 | +€16,502 | +74.5% |
| Distributable reserves | 133 | €22,159 | €38,661 | +€16,502 | +74.5% |
| Amounts payable | 17/49 | €5,240 | €5,276 | +€37 | +0.7% |
| Amounts payable within one year | 42/48 | €5,240 | €5,276 | +€37 | +0.7% |
| Financial debts | 43 | - | €1,349 | +€1,349 | |
| Credit institutions | 430/8 | - | €1,349 | +€1,349 | |
| Trade debts | 44 | €255 | €1,638 | +€1,383 | +542.4% |
| Suppliers | 440/4 | €255 | €1,638 | +€1,383 | +542.4% |
| Taxes, remuneration and social security | 45 | €1,957 | €1,960 | +€4 | +0.2% |
| Taxes | 450/3 | €1,957 | €1,960 | +€4 | +0.2% |
| Other amounts payable | 47/48 | €3,028 | €329 | -€2,699 | -89.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,529 | €3,365 | +€836 | +33.1% |
| Other operating charges | 640/8 | €1,830 | €1,742 | -€89 | -4.8% |
| Gross operating margin | 9900 | €23,896 | €28,427 | +€4,531 | +19.0% |
| Operating profit (loss) | 9901 | €19,537 | €23,320 | +€3,784 | +19.4% |
| Financial income | 75/76B | €28 | €101 | +€73 | +263.9% |
| Recurring financial income | 75 | €28 | €101 | +€73 | +263.9% |
| Financial charges | 65/66B | €46 | €162 | +€116 | +251.5% |
| Recurring financial charges | 65 | €46 | €162 | +€116 | +251.5% |
| Profit (loss) for the period before taxes | 9903 | €19,518 | €23,259 | +€3,741 | +19.2% |
| Income taxes | 67/77 | €4,373 | €5,507 | +€1,134 | +25.9% |
| Profit (loss) for the period | 9904 | €15,146 | €17,752 | +€2,607 | +17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,146 | €17,752 | +€2,607 | +17.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.