WESCONS: 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.
WESCONS
Largest movements
- Receivables within one year -€6,995
down €6,995 (-74.9%), from €9,333 to €2,338
of which Trade receivables: -€7,079
- Cash +€5,443
up €5,443 (+166.0%), from €3,279 to €8,721
mainly Receivables within one year (+€6,995) and Net result for the year (+€1,899)
- Tax, wage and social debts -€2,680
down €2,680 (-34.0%), from €7,873 to €5,193
of which Remuneration and social security: -€3,000
- Profit (loss) carried forward +€1,899
up €1,899 (+36.8%), from €5,156 to €7,055
- Other debts -€977
down €977 (-29.0%), from €3,373 to €2,396
- Trade debts +€206
up €206 (+26.8%), from €768 to €974
- Gross operating margin +€3,479
up €3,479, from -€1,259 to €2,220
- Depreciation -€446
no longer reported in 2025 (was €446)
- Taxes +€193
new in 2025: €193
- Other operating charges +€50
new in 2025: €50
- Financial charges +€33
up €33 (+71.4%), from €46 to €78
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 | €20,206 | €18,654 | -€1,552 | -7.7% |
| Fixed assets | 21/28 | €7,595 | €7,595 | = | 0.0% |
| Financial fixed assets | 28 | €7,595 | €7,595 | = | 0.0% |
| Current assets | 29/58 | €12,612 | €11,060 | -€1,552 | -12.3% |
| Amounts receivable within one year | 40/41 | €9,333 | €2,338 | -€6,995 | -74.9% |
| Trade receivables | 40 | €7,079 | - | -€7,079 | |
| Other amounts receivable | 41 | €2,254 | €2,338 | +€84 | +3.7% |
| Cash at bank and in hand | 54/58 | €3,279 | €8,721 | +€5,443 | +166.0% |
| Total equity and liabilities | 10/49 | €20,206 | €18,654 | -€1,552 | -7.7% |
| Equity | 10/15 | €6,256 | €8,155 | +€1,899 | +30.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,156 | €7,055 | +€1,899 | +36.8% |
| Amounts payable | 17/49 | €13,951 | €10,500 | -€3,451 | -24.7% |
| Amounts payable within one year | 42/48 | €13,951 | €10,500 | -€3,451 | -24.7% |
| Financial debts | 43 | €1,936 | €1,936 | = | 0.0% |
| Credit institutions | 430/8 | €1,936 | €1,936 | = | 0.0% |
| Trade debts | 44 | €768 | €974 | +€206 | +26.8% |
| Suppliers | 440/4 | €768 | €974 | +€206 | +26.8% |
| Taxes, remuneration and social security | 45 | €7,873 | €5,193 | -€2,680 | -34.0% |
| Taxes | 450/3 | €4,873 | €5,193 | +€320 | +6.6% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | €3,373 | €2,396 | -€977 | -29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €446 | - | -€446 | |
| Other operating charges | 640/8 | - | €50 | +€50 | |
| Gross operating margin | 9900 | -€1,259 | €2,220 | +€3,479 | |
| Operating profit (loss) | 9901 | -€1,705 | €2,170 | +€3,875 | |
| Financial charges | 65/66B | €46 | €78 | +€33 | +71.4% |
| Recurring financial charges | 65 | €46 | €78 | +€33 | +71.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,750 | €2,092 | +€3,842 | |
| Income taxes | 67/77 | - | €193 | +€193 | |
| Profit (loss) for the period | 9904 | -€1,750 | €1,899 | +€3,650 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,750 | €1,899 | +€3,650 |
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 7 October 2026 via checked.be.