WESTBRIDGE: what changed
Two fiscal 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.
WESTBRIDGE
Largest movements
- Receivables within one year +€219,737
up €219,737 (+27184.1%), from €808 to €220,546
of which Other amounts receivable: +€204,915
- Cash -€49,817
down €49,817 (-85.4%), from €58,319 to €8,502
mainly Receivables within one year (-€219,737)
- Profit (loss) carried forward +€128,942
up €128,942 (+26.2%), from -€492,083 to -€363,141
- Tax, wage and social debts +€33,228
up €33,228 (+76.9%), from €43,214 to €76,442
- Trade debts +€6,818
up €6,818 (+418.3%), from €1,630 to €8,448
- Financial charges -€501,750
down €501,750 (-100.0%), from €501,947 to €196
of which Non-recurring financial charges: -€500,000
- Turnover -€216,750
no longer reported in 2025 (was €216,750)
- Other operating charges -€55,281
down €55,281 (-99.2%), from €55,754 to €473
- Purchases and services +€39,397
up €39,397 (+318228.2%), from €12 to €39,409
- Gross operating margin +€29,236
up €29,236 (+20.1%), from €145,605 to €174,841
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 | €59,308 | €229,048 | +€169,740 | +286.2% |
| Current assets | 29/58 | €59,308 | €229,048 | +€169,740 | +286.2% |
| Amounts receivable within one year | 40/41 | €808 | €220,546 | +€219,737 | +27184.1% |
| Trade receivables | 40 | - | €14,823 | +€14,823 | |
| Other amounts receivable | 41 | €808 | €205,723 | +€204,915 | +25350.4% |
| Cash at bank and in hand | 54/58 | €58,319 | €8,502 | -€49,817 | -85.4% |
| Deferred charges and accrued income | 490/1 | €180 | - | -€180 | |
| Total equity and liabilities | 10/49 | €59,308 | €229,048 | +€169,740 | +286.2% |
| Equity | 10/15 | €14,117 | €143,059 | +€128,942 | +913.4% |
| Contributions | 10/11 | €506,200 | €506,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€492,083 | -€363,141 | +€128,942 | +26.2% |
| Amounts payable | 17/49 | €45,191 | €85,989 | +€40,798 | +90.3% |
| Amounts payable within one year | 42/48 | €45,191 | €85,989 | +€40,798 | +90.3% |
| Trade debts | 44 | €1,630 | €8,448 | +€6,818 | +418.3% |
| Suppliers | 440/4 | €1,630 | €8,448 | +€6,818 | +418.3% |
| Taxes, remuneration and social security | 45 | €43,214 | €76,442 | +€33,228 | +76.9% |
| Taxes | 450/3 | €43,214 | €76,442 | +€33,228 | +76.9% |
| Other amounts payable | 47/48 | €348 | €1,100 | +€752 | +216.4% |
| Turnover | 70 | €216,750 | - | -€216,750 | |
| Non-recurring operating income | 76A | €22,675 | - | -€22,675 | |
| Goods, raw materials, services and sundry goods | 60/61 | €12 | €39,409 | +€39,397 | +318228.2% |
| Remuneration, social security and pensions | 62 | €13,905 | €1,200 | -€12,705 | -91.4% |
| Other operating charges | 640/8 | €55,754 | €473 | -€55,281 | -99.2% |
| Non-recurring operating charges | 66A | €1,047 | €1,098 | +€51 | +4.8% |
| Gross operating margin | 9900 | €145,605 | €174,841 | +€29,236 | +20.1% |
| Operating profit (loss) | 9901 | €74,899 | €172,070 | +€97,171 | +129.7% |
| Financial income | 75/76B | €12 | €6,130 | +€6,117 | +49413.7% |
| Recurring financial income | 75 | €12 | €6,130 | +€6,117 | +49413.7% |
| Financial charges | 65/66B | €501,947 | €196 | -€501,750 | -100.0% |
| Recurring financial charges | 65 | €1,947 | €196 | -€1,750 | -89.9% |
| Non-recurring financial charges | 66B | €500,000 | - | -€500,000 | |
| Profit (loss) for the period before taxes | 9903 | -€427,035 | €178,003 | +€605,038 | |
| Income taxes | 67/77 | €19,947 | €49,061 | +€29,114 | +146.0% |
| Profit (loss) for the period | 9904 | -€446,982 | €128,942 | +€575,924 | |
| Profit (loss) for the period to be appropriated | 9905 | -€446,982 | €128,942 | +€575,924 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.