WEMOTA: 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.
WEMOTA
Largest movements
- Tangible fixed assets -€13,430
down €13,430 (-15.5%), from €86,924 to €73,494
of which Furniture and vehicles: -€9,265
- Deferred charges and accrued income -€9,835
no longer reported in 2025 (was €9,835)
- Receivables within one year +€9,771
up €9,771 (+18.9%), from €51,726 to €61,497
of which Trade receivables: +€13,245
- Stocks and contracts -€5,421
down €5,421 (-49.8%), from €10,895 to €5,474
- Profit (loss) carried forward -€16,730
down €16,730 (-27.8%), from -€60,132 to -€76,863
- Other debts +€14,506
up €14,506 (+7,453%), from €195 to €14,701
- Trade debts -€12,139
down €12,139 (-56.2%), from €21,608 to €9,469
- Current portion of long-term debt -€5,166
no longer reported in 2025 (was €5,166)
- Debts after one year -€4,500
down €4,500 (-5.8%), from €78,000 to €73,500
- Gross operating margin +€43,896
up €43,896, from -€40,347 to €3,549
- Taxes +€10,259
up €10,259, from -€6,259 to €4,000
- Depreciation +€3,273
up €3,273 (+32.2%), from €10,157 to €13,430
- Financial charges -€706
down €706 (-33.9%), from €2,081 to €1,375
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €161,980 | €143,065 | -€18,915 | -11.7% |
| Fixed assets | 21/28 | €89,524 | €76,094 | -€13,430 | -15.0% |
| Tangible fixed assets | 22/27 | €86,924 | €73,494 | -€13,430 | -15.5% |
| Plant, machinery and equipment | 23 | €23,099 | €18,934 | -€4,165 | -18.0% |
| Furniture and vehicles | 24 | €63,825 | €54,560 | -€9,265 | -14.5% |
| Financial fixed assets | 28 | €2,600 | €2,600 | = | 0.0% |
| Current assets | 29/58 | €72,456 | €66,971 | -€5,485 | -7.6% |
| Stocks and contracts in progress | 3 | €10,895 | €5,474 | -€5,421 | -49.8% |
| Stocks | 30/36 | €10,895 | €5,474 | -€5,421 | -49.8% |
| Amounts receivable within one year | 40/41 | €51,726 | €61,497 | +€9,771 | +18.9% |
| Trade receivables | 40 | €16,832 | €30,077 | +€13,245 | +78.7% |
| Other amounts receivable | 41 | €34,894 | €31,420 | -€3,474 | -10.0% |
| Deferred charges and accrued income | 490/1 | €9,835 | - | -€9,835 | |
| Total equity and liabilities | 10/49 | €161,980 | €143,065 | -€18,915 | -11.7% |
| Equity | 10/15 | €51,742 | €35,012 | -€16,730 | -32.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €93,274 | €93,274 | = | 0.0% |
| Distributable reserves | 133 | €93,274 | €93,274 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,132 | -€76,863 | -€16,730 | -27.8% |
| Amounts payable | 17/49 | €110,238 | €108,053 | -€2,185 | -2.0% |
| Amounts payable after more than one year | 17 | €78,000 | €73,500 | -€4,500 | -5.8% |
| Financial debts | 170/4 | €78,000 | €73,500 | -€4,500 | -5.8% |
| Amounts payable within one year | 42/48 | €32,238 | €34,553 | +€2,315 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €5,166 | - | -€5,166 | |
| Financial debts | 43 | €5,269 | €8,536 | +€3,267 | +62.0% |
| Credit institutions | 430/8 | €5,269 | €8,536 | +€3,267 | +62.0% |
| Trade debts | 44 | €21,608 | €9,469 | -€12,139 | -56.2% |
| Suppliers | 440/4 | €21,608 | €9,469 | -€12,139 | -56.2% |
| Taxes, remuneration and social security | 45 | - | €1,847 | +€1,847 | |
| Taxes | 450/3 | - | €1,847 | +€1,847 | |
| Other amounts payable | 47/48 | €195 | €14,701 | +€14,506 | +7,453% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,157 | €13,430 | +€3,273 | +32.2% |
| Other operating charges | 640/8 | €1,781 | €1,474 | -€307 | -17.2% |
| Gross operating margin | 9900 | -€40,347 | €3,549 | +€43,896 | |
| Operating profit (loss) | 9901 | -€52,285 | -€11,356 | +€40,930 | +78.3% |
| Financial charges | 65/66B | €2,081 | €1,375 | -€706 | -33.9% |
| Recurring financial charges | 65 | €2,081 | €1,375 | -€706 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | -€54,366 | -€12,730 | +€41,636 | +76.6% |
| Income taxes | 67/77 | -€6,259 | €4,000 | +€10,259 | |
| Profit (loss) for the period | 9904 | -€48,107 | -€16,730 | +€31,377 | +65.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,107 | -€16,730 | +€31,377 | +65.2% |
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 16 October 2026 via checked.be.