WEMABO: 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.
WEMABO
Largest movements
- Cash +€235,612
up €235,612 (+169.6%), from €138,937 to €374,549
mainly Investment in fixed assets (net) (+€145,340) and Net result for the year (+€79,076)
- Tangible fixed assets -€145,340
down €145,340 (-100.0%), from €145,340 to €0
- Reserves +€79,076
up €79,076 (+81.1%), from €97,515 to €176,591
of which Distributable reserves: +€79,076
- Tax, wage and social debts +€11,196
new in 2025: €11,196
- Gross operating margin +€94,835
up €94,835, from -€3,197 to €91,638
- Taxes +€11,196
new in 2025: €11,196
- Depreciation -€6,463
down €6,463 (-100.0%), from €6,463 to €0
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 | €284,277 | €374,549 | +€90,272 | +31.8% |
| Fixed assets | 21/28 | €145,340 | €0 | -€145,340 | -100.0% |
| Tangible fixed assets | 22/27 | €145,340 | €0 | -€145,340 | -100.0% |
| Land and buildings | 22 | €145,340 | €0 | -€145,340 | -100.0% |
| Current assets | 29/58 | €138,937 | €374,549 | +€235,612 | +169.6% |
| Cash at bank and in hand | 54/58 | €138,937 | €374,549 | +€235,612 | +169.6% |
| Total equity and liabilities | 10/49 | €284,277 | €374,549 | +€90,272 | +31.8% |
| Equity | 10/15 | €263,908 | €342,984 | +€79,076 | +30.0% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €97,515 | €176,591 | +€79,076 | +81.1% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €77,515 | €156,591 | +€79,076 | +102.0% |
| Profit (loss) carried forward | 14 | -€33,606 | -€33,606 | = | 0.0% |
| Amounts payable | 17/49 | €20,369 | €31,565 | +€11,196 | +55.0% |
| Amounts payable within one year | 42/48 | €20,369 | €31,565 | +€11,196 | +55.0% |
| Taxes, remuneration and social security | 45 | - | €11,196 | +€11,196 | |
| Taxes | 450/3 | - | €11,196 | +€11,196 | |
| Other amounts payable | 47/48 | €20,369 | €20,369 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,463 | €0 | -€6,463 | -100.0% |
| Other operating charges | 640/8 | €1,265 | €1,321 | +€56 | +4.4% |
| Gross operating margin | 9900 | -€3,197 | €91,638 | +€94,835 | |
| Operating profit (loss) | 9901 | -€10,925 | €90,317 | +€101,242 | |
| Financial charges | 65/66B | €802 | €45 | -€757 | -94.4% |
| Recurring financial charges | 65 | €802 | €45 | -€757 | -94.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,727 | €90,272 | +€101,999 | |
| Income taxes | 67/77 | - | €11,196 | +€11,196 | |
| Profit (loss) for the period | 9904 | -€11,727 | €79,076 | +€90,803 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,727 | €79,076 | +€90,803 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.