wesmea: 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.
wesmea
Largest movements
- Receivables within one year +€16,112
up €16,112 (+39.0%), from €41,286 to €57,398
of which Trade receivables: +€10,124
- Cash +€6,385
up €6,385 (+10.0%), from €64,091 to €70,476
mainly Net result for the year (+€12,855) and Depreciation (+€6,898)
- Intangible fixed assets -€5,600
down €5,600 (-25.0%), from €22,385 to €16,785
- Reserves +€12,855
up €12,855 (+12.6%), from €102,128 to €114,983
- Other debts +€5,413
new in 2024: €5,413
- Trade debts -€2,479
down €2,479 (-19.3%), from €12,852 to €10,373
- Tax, wage and social debts +€2,387
up €2,387 (+120%), from €1,990 to €4,377
- Gross operating margin +€5,364
up €5,364 (+31.4%), from €17,091 to €22,455
- Taxes -€741
down €741 (-26.8%), from €2,759 to €2,019
- Depreciation +€291
up €291 (+4.4%), from €6,607 to €6,898
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €137,149 | €155,185 | +€18,036 | +13.2% |
| Fixed assets | 21/28 | €23,709 | €19,124 | -€4,585 | -19.3% |
| Intangible fixed assets | 21 | €22,385 | €16,785 | -€5,600 | -25.0% |
| Tangible fixed assets | 22/27 | €1,324 | €2,339 | +€1,015 | +76.7% |
| Furniture and vehicles | 24 | €1,324 | €2,339 | +€1,015 | +76.7% |
| Current assets | 29/58 | €113,440 | €136,061 | +€22,621 | +19.9% |
| Amounts receivable within one year | 40/41 | €41,286 | €57,398 | +€16,112 | +39.0% |
| Trade receivables | 40 | €37,545 | €47,669 | +€10,124 | +27.0% |
| Other amounts receivable | 41 | €3,741 | €9,729 | +€5,988 | +160% |
| Cash at bank and in hand | 54/58 | €64,091 | €70,476 | +€6,385 | +10.0% |
| Deferred charges and accrued income | 490/1 | €8,064 | €8,187 | +€124 | +1.5% |
| Total equity and liabilities | 10/49 | €137,149 | €155,185 | +€18,036 | +13.2% |
| Equity | 10/15 | €122,128 | €134,983 | +€12,855 | +10.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €102,128 | €114,983 | +€12,855 | +12.6% |
| Distributable reserves | 133 | €102,128 | €114,983 | +€12,855 | +12.6% |
| Amounts payable | 17/49 | €15,021 | €20,202 | +€5,181 | +34.5% |
| Amounts payable within one year | 42/48 | €14,842 | €20,163 | +€5,321 | +35.9% |
| Trade debts | 44 | €12,852 | €10,373 | -€2,479 | -19.3% |
| Suppliers | 440/4 | €12,852 | €10,373 | -€2,479 | -19.3% |
| Taxes, remuneration and social security | 45 | €1,990 | €4,377 | +€2,387 | +120% |
| Taxes | 450/3 | €1,990 | €4,377 | +€2,387 | +120% |
| Other amounts payable | 47/48 | - | €5,413 | +€5,413 | |
| Accrued charges and deferred income | 492/3 | €179 | €39 | -€140 | -78.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,607 | €6,898 | +€291 | +4.4% |
| Other operating charges | 640/8 | €499 | €513 | +€14 | +2.8% |
| Gross operating margin | 9900 | €17,091 | €22,455 | +€5,364 | +31.4% |
| Operating profit (loss) | 9901 | €9,984 | €15,044 | +€5,060 | +50.7% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €228 | €170 | -€58 | -25.4% |
| Recurring financial charges | 65 | €228 | €170 | -€58 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €9,757 | €14,874 | +€5,117 | +52.4% |
| Income taxes | 67/77 | €2,759 | €2,019 | -€741 | -26.8% |
| Profit (loss) for the period | 9904 | €6,998 | €12,855 | +€5,858 | +83.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,998 | €12,855 | +€5,858 | +83.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.