WEMAKEGRAPHICS: 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.
WEMAKEGRAPHICS
Largest movements
- Cash -€8,223
down €8,223 (-3.4%), from €239,941 to €231,719
mainly Trade debts (-€28,110) and Tax, wage and social debts (-€9,564)
- Receivables within one year +€6,444
up €6,444 (+5.5%), from €116,585 to €123,029
of which Trade receivables: +€6,444
- Deferred charges and accrued income +€6,044
up €6,044 (+132.4%), from €4,565 to €10,609
- Tangible fixed assets -€6,031
down €6,031 (-42.5%), from €14,191 to €8,159
- Trade debts -€28,110
down €28,110 (-68.1%), from €41,266 to €13,156
- Profit (loss) carried forward +€24,555
no longer reported in 2025 (was -€24,555)
- Reserves +€12,358
up €12,358 (+3.7%), from €336,541 to €348,899
- Tax, wage and social debts -€9,564
down €9,564 (-86.6%), from €11,050 to €1,486
- Gross operating margin +€72,561
up €72,561, from -€16,093 to €56,468
- Taxes +€11,683
up €11,683 (+2041.4%), from €572 to €12,256
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 | €375,457 | €373,691 | -€1,766 | -0.5% |
| Fixed assets | 21/28 | €14,366 | €8,334 | -€6,031 | -42.0% |
| Tangible fixed assets | 22/27 | €14,191 | €8,159 | -€6,031 | -42.5% |
| Land and buildings | 22 | €8,392 | €6,614 | -€1,778 | -21.2% |
| Plant, machinery and equipment | 23 | €3,367 | €1,052 | -€2,314 | -68.7% |
| Furniture and vehicles | 24 | €2,432 | €493 | -€1,939 | -79.7% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €361,092 | €365,357 | +€4,265 | +1.2% |
| Amounts receivable within one year | 40/41 | €116,585 | €123,029 | +€6,444 | +5.5% |
| Trade receivables | 40 | €104,583 | €111,026 | +€6,444 | +6.2% |
| Other amounts receivable | 41 | €12,003 | €12,003 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €239,941 | €231,719 | -€8,223 | -3.4% |
| Deferred charges and accrued income | 490/1 | €4,565 | €10,609 | +€6,044 | +132.4% |
| Total equity and liabilities | 10/49 | €375,457 | €373,691 | -€1,766 | -0.5% |
| Equity | 10/15 | €318,186 | €355,099 | +€36,913 | +11.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €336,541 | €348,899 | +€12,358 | +3.7% |
| Distributable reserves | 133 | €336,541 | €348,899 | +€12,358 | +3.7% |
| Profit (loss) carried forward | 14 | -€24,555 | - | +€24,555 | |
| Amounts payable | 17/49 | €57,271 | €18,592 | -€38,679 | -67.5% |
| Amounts payable within one year | 42/48 | €56,088 | €17,409 | -€38,679 | -69.0% |
| Financial debts | 43 | - | €6 | +€6 | |
| Credit institutions | 430/8 | - | €6 | +€6 | |
| Trade debts | 44 | €41,266 | €13,156 | -€28,110 | -68.1% |
| Suppliers | 440/4 | €41,266 | €13,156 | -€28,110 | -68.1% |
| Taxes, remuneration and social security | 45 | €11,050 | €1,486 | -€9,564 | -86.6% |
| Taxes | 450/3 | €11,050 | €1,486 | -€9,564 | -86.6% |
| Other amounts payable | 47/48 | €3,772 | €2,761 | -€1,011 | -26.8% |
| Accrued charges and deferred income | 492/3 | €1,183 | €1,183 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,408 | €6,031 | -€377 | -5.9% |
| Other operating charges | 640/8 | €1,275 | €1,492 | +€217 | +17.0% |
| Gross operating margin | 9900 | -€16,093 | €56,468 | +€72,561 | |
| Operating profit (loss) | 9901 | -€23,776 | €48,945 | +€72,721 | |
| Financial income | 75/76B | €250 | €812 | +€562 | +224.8% |
| Recurring financial income | 75 | €250 | €812 | +€562 | +224.8% |
| Financial charges | 65/66B | €457 | €589 | +€132 | +28.8% |
| Recurring financial charges | 65 | €457 | €589 | +€132 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | -€23,983 | €49,169 | +€73,151 | |
| Income taxes | 67/77 | €572 | €12,256 | +€11,683 | +2041.4% |
| Profit (loss) for the period | 9904 | -€24,555 | €36,913 | +€61,468 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,555 | €36,913 | +€61,468 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.