WesLeMC: 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.
WesLeMC
Largest movements
- Cash -€156,073
down €156,073 (-45.0%), from €346,958 to €190,885
mainly Other debts (-€234,668) and Investment in fixed assets (net) (-€20,322)
- Tangible fixed assets +€15,636
up €15,636 (+331%), from €4,726 to €20,362
of which Furniture and vehicles: +€16,269
- Other debts -€234,668
down €234,668 (-98.7%), from €237,793 to €3,125
- Reserves +€87,538
up €87,538 (+87.8%), from €99,686 to €187,225
- Tax, wage and social debts +€3,861
up €3,861 (+21.2%), from €18,228 to €22,089
- Gross operating margin -€61,687
down €61,687 (-35.5%), from €173,778 to €112,091
- Taxes -€19,287
down €19,287 (-49.8%), from €38,740 to €19,453
- Depreciation +€3,682
up €3,682 (+367%), from €1,004 to €4,686
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 | €376,150 | €232,819 | -€143,332 | -38.1% |
| Fixed assets | 21/28 | €4,726 | €20,362 | +€15,636 | +331% |
| Tangible fixed assets | 22/27 | €4,726 | €20,362 | +€15,636 | +331% |
| Plant, machinery and equipment | 23 | €1,695 | €1,062 | -€633 | -37.3% |
| Furniture and vehicles | 24 | €3,031 | €19,300 | +€16,269 | +537% |
| Current assets | 29/58 | €371,424 | €212,456 | -€158,968 | -42.8% |
| Amounts receivable within one year | 40/41 | €21,776 | €18,102 | -€3,675 | -16.9% |
| Trade receivables | 40 | €15,730 | €18,102 | +€2,372 | +15.1% |
| Other amounts receivable | 41 | €6,046 | - | -€6,046 | |
| Cash at bank and in hand | 54/58 | €346,958 | €190,885 | -€156,073 | -45.0% |
| Deferred charges and accrued income | 490/1 | €2,690 | €3,470 | +€779 | +29.0% |
| Total equity and liabilities | 10/49 | €376,150 | €232,819 | -€143,332 | -38.1% |
| Equity | 10/15 | €118,286 | €205,825 | +€87,538 | +74.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €99,686 | €187,225 | +€87,538 | +87.8% |
| Distributable reserves | 133 | €99,686 | €187,225 | +€87,538 | +87.8% |
| Amounts payable | 17/49 | €257,864 | €26,994 | -€230,870 | -89.5% |
| Amounts payable within one year | 42/48 | €257,864 | €26,994 | -€230,870 | -89.5% |
| Trade debts | 44 | €1,844 | €1,780 | -€64 | -3.5% |
| Suppliers | 440/4 | €1,844 | €1,780 | -€64 | -3.5% |
| Taxes, remuneration and social security | 45 | €18,228 | €22,089 | +€3,861 | +21.2% |
| Taxes | 450/3 | €18,228 | €22,089 | +€3,861 | +21.2% |
| Other amounts payable | 47/48 | €237,793 | €3,125 | -€234,668 | -98.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,004 | €4,686 | +€3,682 | +367% |
| Other operating charges | 640/8 | €888 | €951 | +€63 | +7.1% |
| Gross operating margin | 9900 | €173,778 | €112,091 | -€61,687 | -35.5% |
| Operating profit (loss) | 9901 | €171,886 | €106,455 | -€65,432 | -38.1% |
| Financial income | 75/76B | €1 | €1,337 | +€1,336 | +146,841% |
| Recurring financial income | 75 | €1 | €1,337 | +€1,336 | +146,841% |
| Financial charges | 65/66B | €842 | €800 | -€42 | -5.0% |
| Recurring financial charges | 65 | €842 | €800 | -€42 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €171,045 | €106,991 | -€64,053 | -37.4% |
| Income taxes | 67/77 | €38,740 | €19,453 | -€19,287 | -49.8% |
| Profit (loss) for the period | 9904 | €132,304 | €87,538 | -€44,766 | -33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €132,304 | €87,538 | -€44,766 | -33.8% |
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 19 October 2026 via checked.be.