WESTBIG: 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.
WESTBIG
Largest movements
- Cash +€4,064
up €4,064 (+261.9%), from €1,551 to €5,615
mainly Other debts (+€29,611) and Depreciation (+€1,138)
- Other debts +€29,611
up €29,611 (+189.0%), from €15,669 to €45,280
- Tax, wage and social debts -€10,214
down €10,214 (-99.0%), from €10,317 to €103
- Current portion of long-term debt -€8,687
no longer reported in 2025 (was €8,687)
- Debts after one year -€6,250
no longer reported in 2025 (was €6,250)
- Gross operating margin +€7,195
up €7,195, from -€4,279 to €2,916
- Financial income -€571
down €571 (-99.0%), from €576 to €5
- Depreciation +€568
up €568 (+99.8%), from €569 to €1,138
- Other operating charges -€381
down €381 (-21.8%), from €1,751 to €1,370
- Taxes -€113
down €113 (-56.8%), from €199 to €86
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.
Cash bridge derived
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 | €156,040 | €159,044 | +€3,004 | +1.9% |
| Fixed assets | 21/28 | €153,676 | €152,538 | -€1,138 | -0.7% |
| Tangible fixed assets | 22/27 | €153,676 | €152,538 | -€1,138 | -0.7% |
| Land and buildings | 22 | €148,556 | €148,556 | = | 0.0% |
| Plant, machinery and equipment | 23 | €5,120 | €3,982 | -€1,138 | -22.2% |
| Current assets | 29/58 | €2,364 | €6,506 | +€4,142 | +175.2% |
| Amounts receivable within one year | 40/41 | €572 | €432 | -€140 | -24.5% |
| Other amounts receivable | 41 | €572 | €432 | -€140 | -24.5% |
| Cash at bank and in hand | 54/58 | €1,551 | €5,615 | +€4,064 | +261.9% |
| Deferred charges and accrued income | 490/1 | €240 | €459 | +€218 | +90.8% |
| Total equity and liabilities | 10/49 | €156,040 | €159,044 | +€3,004 | +1.9% |
| Equity | 10/15 | €114,020 | €113,152 | -€868 | -0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,874 | €31,874 | = | 0.0% |
| Distributable reserves | 133 | €31,874 | €31,874 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,546 | €62,678 | -€868 | -1.4% |
| Amounts payable | 17/49 | €42,020 | €45,892 | +€3,872 | +9.2% |
| Amounts payable after more than one year | 17 | €6,250 | - | -€6,250 | |
| Financial debts | 170/4 | €6,250 | - | -€6,250 | |
| Amounts payable within one year | 42/48 | €35,770 | €45,892 | +€10,122 | +28.3% |
| Current portion of amounts payable after more than one year | 42 | €8,687 | - | -€8,687 | |
| Trade debts | 44 | €1,097 | €509 | -€589 | -53.6% |
| Suppliers | 440/4 | €1,097 | €509 | -€589 | -53.6% |
| Taxes, remuneration and social security | 45 | €10,317 | €103 | -€10,214 | -99.0% |
| Taxes | 450/3 | €10,317 | €103 | -€10,214 | -99.0% |
| Other amounts payable | 47/48 | €15,669 | €45,280 | +€29,611 | +189.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €569 | €1,138 | +€568 | +99.8% |
| Other operating charges | 640/8 | €1,751 | €1,370 | -€381 | -21.8% |
| Gross operating margin | 9900 | -€4,279 | €2,916 | +€7,195 | |
| Operating profit (loss) | 9901 | -€6,600 | €408 | +€7,008 | |
| Financial income | 75/76B | €576 | €5 | -€571 | -99.0% |
| Recurring financial income | 75 | €576 | €5 | -€571 | -99.0% |
| Financial charges | 65/66B | €1,262 | €1,195 | -€66 | -5.3% |
| Recurring financial charges | 65 | €1,262 | €1,195 | -€66 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,285 | -€782 | +€6,503 | +89.3% |
| Income taxes | 67/77 | €199 | €86 | -€113 | -56.8% |
| Profit (loss) for the period | 9904 | -€7,484 | -€868 | +€6,616 | +88.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,484 | -€868 | +€6,616 | +88.4% |
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 9 October 2026 via checked.be.