WELLOPER: 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.
WELLOPER
Largest movements
- Cash -€35,347
down €35,347 (-99.6%), from €35,488 to €141
mainly Net result for the year (-€35,791) and Trade debts (-€25,242)
- Receivables within one year -€28,828
down €28,828 (-21.6%), from €133,450 to €104,623
of which Trade receivables: -€50,397
- Profit (loss) carried forward -€35,791
down €35,791 (-58.4%), from €61,235 to €25,445
- Trade debts -€25,242
down €25,242 (-82.1%), from €30,756 to €5,514
- Tax, wage and social debts -€3,689
down €3,689 (-25.8%), from €14,324 to €10,635
- Gross operating margin -€82,790
down €82,790, from €66,775 to -€16,015
- Other operating charges +€14,289
up €14,289 (+3061.8%), from €467 to €14,755
- Taxes -€1,734
down €1,734 (-17.2%), from €10,098 to €8,364
- Financial charges +€1,087
up €1,087 (+87.2%), from €1,246 to €2,333
- Financial income +€986
up €986 (+21.0%), from €4,691 to €5,677
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 | €171,379 | €107,204 | -€64,175 | -37.4% |
| Current assets | 29/58 | €171,379 | €107,204 | -€64,175 | -37.4% |
| Amounts receivable within one year | 40/41 | €133,450 | €104,623 | -€28,828 | -21.6% |
| Trade receivables | 40 | €50,942 | €546 | -€50,397 | -98.9% |
| Other amounts receivable | 41 | €82,508 | €104,077 | +€21,569 | +26.1% |
| Current investments | 50/53 | €2,440 | €2,440 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €35,488 | €141 | -€35,347 | -99.6% |
| Total equity and liabilities | 10/49 | €171,379 | €107,204 | -€64,175 | -37.4% |
| Equity | 10/15 | €126,298 | €90,507 | -€35,791 | -28.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €52,663 | €52,663 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €50,803 | €50,803 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,235 | €25,445 | -€35,791 | -58.4% |
| Amounts payable | 17/49 | €45,081 | €16,697 | -€28,384 | -63.0% |
| Amounts payable within one year | 42/48 | €45,081 | €16,697 | -€28,384 | -63.0% |
| Current portion of amounts payable after more than one year | 42 | €1 | - | -€1 | |
| Financial debts | 43 | - | €547 | +€547 | |
| Credit institutions | 430/8 | - | €547 | +€547 | |
| Trade debts | 44 | €30,756 | €5,514 | -€25,242 | -82.1% |
| Suppliers | 440/4 | €30,756 | €5,514 | -€25,242 | -82.1% |
| Taxes, remuneration and social security | 45 | €14,324 | €10,635 | -€3,689 | -25.8% |
| Taxes | 450/3 | €14,324 | €10,635 | -€3,689 | -25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €213 | - | -€213 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €250 | - | -€250 | |
| Other operating charges | 640/8 | €467 | €14,755 | +€14,289 | +3061.8% |
| Gross operating margin | 9900 | €66,775 | -€16,015 | -€82,790 | |
| Operating profit (loss) | 9901 | €65,845 | -€30,770 | -€96,615 | |
| Financial income | 75/76B | €4,691 | €5,677 | +€986 | +21.0% |
| Recurring financial income | 75 | €4,691 | €5,677 | +€986 | +21.0% |
| Financial charges | 65/66B | €1,246 | €2,333 | +€1,087 | +87.2% |
| Recurring financial charges | 65 | €1,246 | €2,333 | +€1,087 | +87.2% |
| Profit (loss) for the period before taxes | 9903 | €69,290 | -€27,426 | -€96,716 | |
| Income taxes | 67/77 | €10,098 | €8,364 | -€1,734 | -17.2% |
| Profit (loss) for the period | 9904 | €59,192 | -€35,791 | -€94,983 | |
| Profit (loss) for the period to be appropriated | 9905 | €59,192 | -€35,791 | -€94,983 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.