WESLANA: 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.
WESLANA
Largest movements
- Tangible fixed assets +€360,528
up €360,528 (+1,776%), from €20,296 to €380,824
of which Land and buildings: +€334,806
- Cash -€8,647
down €8,647 (-6.6%), from €131,075 to €122,428
mainly Investment in fixed assets (net) (-€376,224) and Contributions, distributions and other (-€20,000)
- Receivables within one year +€8,069
up €8,069 (+13.2%), from €61,361 to €69,430
of which Other amounts receivable: +€6,874
- Debts after one year +€311,508
new in 2025: €311,508
- Current portion of long-term debt +€24,978
up €24,978 (+4,861%), from €514 to €25,492
- Other debts +€20,000
new in 2025: €20,000
- Accrued charges and deferred income -€13,766
down €13,766 (-78.3%), from €17,581 to €3,815
- Trade debts +€12,582
up €12,582 (+810%), from €1,553 to €14,135
- Gross operating margin +€23,069
up €23,069 (+11.2%), from €205,864 to €228,934
- Financial charges +€10,561
up €10,561 (+424%), from €2,490 to €13,051
- Depreciation +€8,344
up €8,344 (+113%), from €7,353 to €15,697
- Other operating charges +€6,425
up €6,425 (+402%), from €1,597 to €8,022
- Taxes -€5,348
down €5,348 (-34.7%), from €15,428 to €10,080
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
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 | €222,581 | €584,730 | +€362,150 | +163% |
| Fixed assets | 21/28 | €25,546 | €386,074 | +€360,528 | +1,411% |
| Tangible fixed assets | 22/27 | €20,296 | €380,824 | +€360,528 | +1,776% |
| Land and buildings | 22 | - | €334,806 | +€334,806 | |
| Plant, machinery and equipment | 23 | €4,396 | €4,021 | -€375 | -8.5% |
| Furniture and vehicles | 24 | €5,921 | €41,996 | +€36,075 | +609% |
| Other tangible fixed assets | 26 | €9,979 | - | -€9,979 | |
| Financial fixed assets | 28 | €5,250 | €5,250 | = | 0.0% |
| Current assets | 29/58 | €197,035 | €198,656 | +€1,622 | +0.8% |
| Stocks and contracts in progress | 3 | €4,392 | €4,392 | = | 0.0% |
| Stocks | 30/36 | €4,392 | €4,392 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €61,361 | €69,430 | +€8,069 | +13.2% |
| Trade receivables | 40 | €730 | €1,925 | +€1,195 | +164% |
| Other amounts receivable | 41 | €60,630 | €67,505 | +€6,874 | +11.3% |
| Cash at bank and in hand | 54/58 | €131,075 | €122,428 | -€8,647 | -6.6% |
| Deferred charges and accrued income | 490/1 | €207 | €2,407 | +€2,200 | +1,063% |
| Total equity and liabilities | 10/49 | €222,581 | €584,730 | +€362,150 | +163% |
| Equity | 10/15 | €176,847 | €184,862 | +€8,015 | +4.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €158,247 | €166,262 | +€8,015 | +5.1% |
| Distributable reserves | 133 | €158,247 | €166,262 | +€8,015 | +5.1% |
| Amounts payable | 17/49 | €45,734 | €399,868 | +€354,135 | +774% |
| Amounts payable after more than one year | 17 | - | €311,508 | +€311,508 | |
| Financial debts | 170/4 | - | €311,508 | +€311,508 | |
| Amounts payable within one year | 42/48 | €28,153 | €84,545 | +€56,392 | +200% |
| Current portion of amounts payable after more than one year | 42 | €514 | €25,492 | +€24,978 | +4,861% |
| Financial debts | 43 | - | €6,265 | +€6,265 | |
| Credit institutions | 430/8 | - | €6,265 | +€6,265 | |
| Trade debts | 44 | €1,553 | €14,135 | +€12,582 | +810% |
| Suppliers | 440/4 | €1,553 | €14,135 | +€12,582 | +810% |
| Taxes, remuneration and social security | 45 | €26,086 | €18,653 | -€7,433 | -28.5% |
| Taxes | 450/3 | €14,409 | €7,308 | -€7,100 | -49.3% |
| Remuneration and social security | 454/9 | €11,677 | €11,345 | -€332 | -2.8% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Accrued charges and deferred income | 492/3 | €17,581 | €3,815 | -€13,766 | -78.3% |
| Remuneration, social security and pensions | 62 | €146,459 | €147,842 | +€1,383 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,353 | €15,697 | +€8,344 | +113% |
| Other operating charges | 640/8 | €1,597 | €8,022 | +€6,425 | +402% |
| Non-recurring operating charges | 66A | - | €9,979 | +€9,979 | |
| Gross operating margin | 9900 | €205,864 | €228,934 | +€23,069 | +11.2% |
| Operating profit (loss) | 9901 | €50,455 | €47,394 | -€3,061 | -6.1% |
| Financial income | 75/76B | €1,962 | €3,752 | +€1,790 | +91.3% |
| Recurring financial income | 75 | €1,962 | €3,752 | +€1,790 | +91.3% |
| Financial charges | 65/66B | €2,490 | €13,051 | +€10,561 | +424% |
| Recurring financial charges | 65 | €2,490 | €13,051 | +€10,561 | +424% |
| Profit (loss) for the period before taxes | 9903 | €49,926 | €38,095 | -€11,831 | -23.7% |
| Income taxes | 67/77 | €15,428 | €10,080 | -€5,348 | -34.7% |
| Profit (loss) for the period | 9904 | €34,498 | €28,015 | -€6,483 | -18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €34,498 | €28,015 | -€6,483 | -18.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.