WESTCOMPOST: 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.
WESTCOMPOST
Largest movements
- Cash +€314,004
up €314,004 (+162.9%), from €192,765 to €506,769
mainly Net result for the year (+€388,760) and Current investments (+€200,000)
- Current investments -€200,000
no longer reported in 2025 (was €200,000)
- Receivables within one year -€162,444
down €162,444 (-41.9%), from €387,802 to €225,358
- Tangible fixed assets +€80,462
up €80,462 (+10.4%), from €770,406 to €850,868
of which Furniture and vehicles: +€87,867
- Other debts +€143,285
up €143,285 (+52.7%), from €271,924 to €415,209
- Trade debts -€127,093
down €127,093 (-54.6%), from €232,589 to €105,496
- Tax, wage and social debts +€26,892
up €26,892 (+157.6%), from €17,068 to €43,960
of which Taxes: +€24,472
- Gross operating margin +€87,135
up €87,135 (+14.5%), from €602,977 to €690,112
- Taxes +€12,686
up €12,686 (+10.9%), from €116,443 to €129,129
- Depreciation +€9,451
up €9,451 (+13.7%), from €68,806 to €78,257
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 | €1,575,872 | €1,592,199 | +€16,327 | +1.0% |
| Fixed assets | 21/28 | €770,806 | €851,268 | +€80,462 | +10.4% |
| Tangible fixed assets | 22/27 | €770,406 | €850,868 | +€80,462 | +10.4% |
| Land and buildings | 22 | €643,555 | €615,484 | -€28,071 | -4.4% |
| Plant, machinery and equipment | 23 | €40,714 | €61,380 | +€20,666 | +50.8% |
| Furniture and vehicles | 24 | €86,137 | €174,004 | +€87,867 | +102.0% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €805,066 | €740,931 | -€64,135 | -8.0% |
| Stocks and contracts in progress | 3 | €16,500 | €8,250 | -€8,250 | -50.0% |
| Stocks | 30/36 | €16,500 | €8,250 | -€8,250 | -50.0% |
| Amounts receivable within one year | 40/41 | €387,802 | €225,358 | -€162,444 | -41.9% |
| Trade receivables | 40 | €387,802 | €225,358 | -€162,444 | -41.9% |
| Current investments | 50/53 | €200,000 | - | -€200,000 | |
| Cash at bank and in hand | 54/58 | €192,765 | €506,769 | +€314,004 | +162.9% |
| Deferred charges and accrued income | 490/1 | €7,999 | €554 | -€7,445 | -93.1% |
| Total equity and liabilities | 10/49 | €1,575,872 | €1,592,199 | +€16,327 | +1.0% |
| Equity | 10/15 | €1,035,365 | €1,024,125 | -€11,240 | -1.1% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €807,437 | €807,437 | = | 0.0% |
| Distributable reserves | 133 | €807,437 | €807,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | €143,334 | €132,094 | -€11,240 | -7.8% |
| Investment grants | 15 | €10,226 | €10,226 | = | 0.0% |
| Provisions and deferred taxes | 16 | €3,409 | €3,409 | = | 0.0% |
| Deferred taxes | 168 | €3,409 | €3,409 | = | 0.0% |
| Amounts payable | 17/49 | €537,098 | €564,665 | +€27,567 | +5.1% |
| Amounts payable within one year | 42/48 | €537,098 | €564,665 | +€27,567 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €15,517 | - | -€15,517 | |
| Trade debts | 44 | €232,589 | €105,496 | -€127,093 | -54.6% |
| Suppliers | 440/4 | €232,589 | €105,496 | -€127,093 | -54.6% |
| Taxes, remuneration and social security | 45 | €17,068 | €43,960 | +€26,892 | +157.6% |
| Taxes | 450/3 | €15,878 | €40,350 | +€24,472 | +154.1% |
| Remuneration and social security | 454/9 | €1,190 | €3,610 | +€2,420 | +203.4% |
| Other amounts payable | 47/48 | €271,924 | €415,209 | +€143,285 | +52.7% |
| Remuneration, social security and pensions | 62 | €72,613 | €75,024 | +€2,411 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,806 | €78,257 | +€9,451 | +13.7% |
| Other operating charges | 640/8 | €17,349 | €19,863 | +€2,514 | +14.5% |
| Gross operating margin | 9900 | €602,977 | €690,112 | +€87,135 | +14.5% |
| Operating profit (loss) | 9901 | €444,209 | €516,968 | +€72,759 | +16.4% |
| Financial income | 75/76B | €6,101 | €2,235 | -€3,866 | -63.4% |
| Recurring financial income | 75 | €6,101 | €2,235 | -€3,866 | -63.4% |
| Financial charges | 65/66B | €1,896 | €1,314 | -€582 | -30.7% |
| Recurring financial charges | 65 | €1,896 | €1,314 | -€582 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | €448,414 | €517,889 | +€69,475 | +15.5% |
| Income taxes | 67/77 | €116,443 | €129,129 | +€12,686 | +10.9% |
| Profit (loss) for the period | 9904 | €331,971 | €388,760 | +€56,789 | +17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €331,971 | €388,760 | +€56,789 | +17.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.