WESTIN: 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.
WESTIN
Largest movements
- Financial fixed assets -€42,748
down €42,748 (-100.0%), from €42,748 to €0
- Receivables within one year -€5,780
down €5,780 (-89.6%), from €6,449 to €669
of which Other amounts receivable: -€6,449
- Profit (loss) carried forward -€51,636
down €51,636 (-13.0%), from -€396,305 to -€447,941
- Trade debts +€2,225
up €2,225 (+402.3%), from €553 to €2,778
- Financial charges +€19,847
new in 2025: €19,847
of which Financial charges: +€19,847
- Other operating charges +€6,449
new in 2025: €6,449
- Gross operating margin -€1,886
down €1,886 (-341.1%), from -€553 to -€2,439
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 | €214,803 | €166,275 | -€48,528 | -22.6% |
| Fixed assets | 21/28 | €42,748 | €0 | -€42,748 | -100.0% |
| Financial fixed assets | 28 | €42,748 | €0 | -€42,748 | -100.0% |
| Current assets | 29/58 | €172,055 | €166,275 | -€5,780 | -3.4% |
| Stocks and contracts in progress | 3 | €165,503 | €165,503 | = | 0.0% |
| Stocks | 30/36 | €165,503 | €165,503 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,449 | €669 | -€5,780 | -89.6% |
| Trade receivables | 40 | - | €669 | +€669 | |
| Other amounts receivable | 41 | €6,449 | €0 | -€6,449 | -100.0% |
| Cash at bank and in hand | 54/58 | €103 | €103 | = | 0.0% |
| Total equity and liabilities | 10/49 | €214,803 | €166,275 | -€48,528 | -22.6% |
| Equity | 10/15 | -€366,322 | -€417,958 | -€51,636 | -14.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €11,391 | €11,391 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €9,532 | €9,532 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€396,305 | -€447,941 | -€51,636 | -13.0% |
| Amounts payable | 17/49 | €581,125 | €584,233 | +€3,108 | +0.5% |
| Amounts payable within one year | 42/48 | €581,125 | €584,233 | +€3,108 | +0.5% |
| Trade debts | 44 | €553 | €2,778 | +€2,225 | +402.3% |
| Suppliers | 440/4 | €553 | €2,778 | +€2,225 | +402.3% |
| Other amounts payable | 47/48 | €580,572 | €581,455 | +€883 | +0.2% |
| Other operating charges | 640/8 | - | €6,449 | +€6,449 | |
| Non-recurring operating charges | 66A | - | €22,901 | +€22,901 | |
| Gross operating margin | 9900 | -€553 | -€2,439 | -€1,886 | -341.1% |
| Operating profit (loss) | 9901 | -€553 | -€31,789 | -€31,236 | -5648.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €19,847 | +€19,847 | |
| Recurring financial charges | 65 | - | €19,847 | +€19,847 | |
| Non-recurring financial charges | 66B | - | €19,847 | +€19,847 | |
| Profit (loss) for the period before taxes | 9903 | -€553 | -€51,636 | -€51,083 | -9237.3% |
| Profit (loss) for the period | 9904 | -€553 | -€51,636 | -€51,083 | -9237.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€553 | -€51,636 | -€51,083 | -9237.3% |
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.