WEST27: 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.
WEST27
Largest movements
- Cash -€3,900
down €3,900 (-27.7%), from €14,077 to €10,177
mainly Net result for the year (-€5,267) and Tax, wage and social debts (-€2,995)
- Tangible fixed assets -€369
down €369 (-100%), from €369 to €0
of which Furniture and vehicles: -€369
- Profit (loss) carried forward -€5,267
down €5,267 (-28.1%), from -€18,732 to -€23,998
- Other debts +€3,656
up €3,656 (+492%), from €744 to €4,400
- Tax, wage and social debts -€2,995
down €2,995 (-68.3%), from €4,387 to €1,392
of which Remuneration and social security: -€3,883
- Trade debts +€450
up €450 (+11.1%), from €4,043 to €4,493
- Gross operating margin +€29,401
up €29,401 (+89.7%), from -€32,762 to -€3,361
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 | €15,480 | €11,325 | -€4,155 | -26.8% |
| Fixed assets | 21/28 | €569 | €200 | -€369 | -64.9% |
| Tangible fixed assets | 22/27 | €369 | €0 | -€369 | -100% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €369 | €0 | -€369 | -100% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €14,911 | €11,125 | -€3,786 | -25.4% |
| Amounts receivable within one year | 40/41 | €834 | €948 | +€114 | +13.6% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €834 | €948 | +€114 | +13.6% |
| Cash at bank and in hand | 54/58 | €14,077 | €10,177 | -€3,900 | -27.7% |
| Total equity and liabilities | 10/49 | €15,480 | €11,325 | -€4,155 | -26.8% |
| Equity | 10/15 | €6,307 | €1,040 | -€5,267 | -83.5% |
| Contributions | 10/11 | €14,200 | €14,200 | = | 0.0% |
| Contributions outside capital | 11 | €14,200 | - | -€14,200 | |
| Other | 1109/19 | €14,200 | - | -€14,200 | |
| Reserves | 13 | €10,839 | €10,839 | = | 0.0% |
| Non-distributable reserves | 130/1 | €839 | €839 | = | 0.0% |
| Reserves not available under the articles | 1311 | €839 | €839 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,732 | -€23,998 | -€5,267 | -28.1% |
| Amounts payable | 17/49 | €9,173 | €10,285 | +€1,112 | +12.1% |
| Amounts payable within one year | 42/48 | €9,173 | €10,285 | +€1,112 | +12.1% |
| Trade debts | 44 | €4,043 | €4,493 | +€450 | +11.1% |
| Suppliers | 440/4 | €4,043 | €4,493 | +€450 | +11.1% |
| Taxes, remuneration and social security | 45 | €4,387 | €1,392 | -€2,995 | -68.3% |
| Taxes | 450/3 | €290 | €1,179 | +€889 | +306% |
| Remuneration and social security | 454/9 | €4,096 | €213 | -€3,883 | -94.8% |
| Other amounts payable | 47/48 | €744 | €4,400 | +€3,656 | +492% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €469 | €369 | -€100 | -21.3% |
| Other operating charges | 640/8 | €1,106 | €1,116 | +€10 | +0.9% |
| Gross operating margin | 9900 | -€32,762 | -€3,361 | +€29,401 | +89.7% |
| Operating profit (loss) | 9901 | -€34,337 | -€4,846 | +€29,492 | +85.9% |
| Financial charges | 65/66B | €168 | €269 | +€101 | +60.1% |
| Recurring financial charges | 65 | €168 | €269 | +€101 | +60.1% |
| Profit (loss) for the period before taxes | 9903 | -€34,505 | -€5,115 | +€29,390 | +85.2% |
| Income taxes | 67/77 | €165 | €152 | -€13 | -8.1% |
| Profit (loss) for the period | 9904 | -€34,671 | -€5,267 | +€29,404 | +84.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,671 | -€5,267 | +€29,404 | +84.8% |
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 22 October 2026 via checked.be.