WEST - KOROST: 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.
WEST - KOROST
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Reserves +€2,548
up €2,548 (+3.2%), from €78,860 to €81,409
of which Distributable reserves: +€2,548
- Gross operating margin +€1,658
up €1,658 (+43.6%), from €3,805 to €5,463
- Other operating charges +€350
up €350 (+13.9%), from €2,516 to €2,866
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 | €231,404 | €231,385 | -€18 | 0.0% |
| Fixed assets | 21/28 | €231,384 | €231,384 | = | 0.0% |
| Tangible fixed assets | 22/27 | €231,384 | €231,384 | = | 0.0% |
| Land and buildings | 22 | €231,384 | €231,384 | = | 0.0% |
| Current assets | 29/58 | €19 | €1 | -€18 | -95.1% |
| Cash at bank and in hand | 54/58 | €19 | €1 | -€18 | -95.1% |
| Total equity and liabilities | 10/49 | €231,404 | €231,385 | -€18 | 0.0% |
| Equity | 10/15 | €164,873 | €167,422 | +€2,548 | +1.5% |
| Contributions | 10/11 | €86,013 | €86,013 | = | 0.0% |
| Reserves | 13 | €78,860 | €81,409 | +€2,548 | +3.2% |
| Non-distributable reserves | 130/1 | €8,601 | €8,601 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,601 | €8,601 | = | 0.0% |
| Distributable reserves | 133 | €70,259 | €72,807 | +€2,548 | +3.6% |
| Amounts payable | 17/49 | €66,531 | €63,964 | -€2,567 | -3.9% |
| Amounts payable within one year | 42/48 | €66,531 | €63,964 | -€2,567 | -3.9% |
| Trade debts | 44 | €363 | €0 | -€363 | -100% |
| Suppliers | 440/4 | €363 | €0 | -€363 | -100% |
| Other amounts payable | 47/48 | €66,168 | €63,964 | -€2,204 | -3.3% |
| Other operating charges | 640/8 | €2,516 | €2,866 | +€350 | +13.9% |
| Gross operating margin | 9900 | €3,805 | €5,463 | +€1,658 | +43.6% |
| Operating profit (loss) | 9901 | €1,289 | €2,597 | +€1,308 | +101% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €24 | €49 | +€24 | +99.0% |
| Recurring financial charges | 65 | €24 | €49 | +€24 | +99.0% |
| Profit (loss) for the period before taxes | 9903 | €1,265 | €2,548 | +€1,283 | +101% |
| Profit (loss) for the period | 9904 | €1,265 | €2,548 | +€1,283 | +101% |
| Profit (loss) for the period to be appropriated | 9905 | €1,265 | €2,548 | +€1,283 | +101% |
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 21 October 2026 via checked.be.