WESTON: 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.
What changed
WESTON
NACE 46.711, Wholesale of cars and light vans (up to 3.5 tonnes)
financial year 2024 against 2025not consecutivefiled annual accounts (NBB)
Net result for the year
€304,070
2024 · -€1.3m+€1.6m
Equity
€11.1m
2024 · €10.8m+€304,070
Cash
€759,329
2024 · €1.7m-€973,620
Balance sheet total
€39.2m
2024 · €37.3m+€1.9m
Largest movements
Assets
- Receivables within one year +€4.6m
up €4.6m (+33.6%), from €13.5m to €18.1m
of which Trade receivables: +€4.0m
- Stocks and contracts -€1.3m
down €1.3m (-7.2%), from €17.7m to €16.4m
- Cash -€973,620
down €973,620 (-56.2%), from €1.7m to €759,329
Equity and liabilities
- Short-term financial debts +€1.6m
up €1.6m (+11.0%), from €14.5m to €16.1m
- Trade debts +€582,738
up €582,738 (+5.5%), from €10.7m to €11.2m
Income statement
- Turnover +€53.3m
up €53.3m (+38.4%), from €138.8m to €192.1m
- Goods and materials +€47.8m
up €47.8m (+36.2%), from €131.9m to €179.7m
of which Purchases: +€48.1m
- Services and other goods +€2.7m
up €2.7m (+40.5%), from €6.7m to €9.5m
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.
Result 2024
-€1.3m
Turnover
+€53.3m
Other operating income
-€91,833
Goods and materials
-€47.8m
Services and other goods
-€2.7m
Staff costs
-€441,716
Depreciation
-€40,145
Write-downs
-€981,015
Provisions
+€48,564
Other operating charges
+€28,190
Other operating items
-€455,559
Financial income
+€784,587
Financial charges
-€1,726
Taxes
+€464
Result 2025
€304,070
Cash bridge derived
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,252,220 | €39,200,476 | +€1.9m | +5.2% |
| Fixed assets | 21/28 | €3,673,705 | €3,335,603 | -€338,102 | -9.2% |
| Tangible fixed assets | 22/27 | €3,043,055 | €2,704,953 | -€338,102 | -11.1% |
| Plant, machinery and equipment | 23 | €89,205 | €113,489 | +€24,284 | +27.2% |
| Furniture and vehicles | 24 | €2,329,996 | €2,052,536 | -€277,460 | -11.9% |
| Leasing and similar rights | 25 | €25,908 | €0 | -€25,908 | -100.0% |
| Other tangible fixed assets | 26 | €597,947 | €538,929 | -€59,018 | -9.9% |
| Financial fixed assets | 28 | €630,650 | €630,650 | = | 0.0% |
| Affiliated companies | 280/1 | €450,000 | €450,000 | = | 0.0% |
| Participating interests | 280 | €450,000 | €450,000 | = | 0.0% |
| Companies linked by participating interests | 282/3 | €150,000 | €150,000 | = | 0.0% |
| Participating interests | 282 | €150,000 | €150,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €30,650 | €30,650 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €30,650 | €30,650 | = | 0.0% |
| Current assets | 29/58 | €33,578,515 | €35,864,873 | +€2.3m | +6.8% |
| Stocks and contracts in progress | 3 | €17,709,046 | €16,442,318 | -€1.3m | -7.2% |
| Stocks | 30/36 | €17,709,046 | €16,442,318 | -€1.3m | -7.2% |
| Goods purchased for resale | 34 | €15,116,540 | €12,817,923 | -€2.3m | -15.2% |
| Advance payments | 36 | €2,592,505 | €3,624,395 | +€1.0m | +39.8% |
| Amounts receivable within one year | 40/41 | €13,522,671 | €18,072,902 | +€4.6m | +33.6% |
| Trade receivables | 40 | €10,583,212 | €14,626,770 | +€4.0m | +38.2% |
| Other amounts receivable | 41 | €2,939,459 | €3,446,132 | +€506,673 | +17.2% |
| Cash at bank and in hand | 54/58 | €1,732,948 | €759,329 | -€973,620 | -56.2% |
| Deferred charges and accrued income | 490/1 | €613,850 | €590,324 | -€23,526 | -3.8% |
| Total equity and liabilities | 10/49 | €37,252,220 | €39,200,476 | +€1.9m | +5.2% |
| Equity | 10/15 | €10,772,440 | €11,076,510 | +€304,070 | +2.8% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €10,707,440 | €11,011,510 | +€304,070 | +2.8% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,473,500 | €1,473,500 | = | 0.0% |
| Distributable reserves | 133 | €9,227,440 | €9,531,510 | +€304,070 | +3.3% |
| Provisions and deferred taxes | 16 | €24,282 | €0 | -€24,282 | -100.0% |
| Provisions for liabilities and charges | 160/5 | €24,282 | €0 | -€24,282 | -100.0% |
| Other liabilities and charges | 164/5 | €24,282 | €0 | -€24,282 | -100.0% |
| Amounts payable | 17/49 | €26,455,498 | €28,123,966 | +€1.7m | +6.3% |
| Amounts payable after more than one year | 17 | €50,272 | €0 | -€50,272 | -100.0% |
| Financial debts | 170/4 | €50,272 | €0 | -€50,272 | -100.0% |
| Leasing and similar obligations | 172 | €16,308 | €0 | -€16,308 | -100.0% |
| Credit institutions | 173 | €33,963 | €0 | -€33,963 | -100.0% |
| Amounts payable within one year | 42/48 | €26,263,561 | €28,083,951 | +€1.8m | +6.9% |
| Current portion of amounts payable after more than one year | 42 | €90,185 | €17,024 | -€73,161 | -81.1% |
| Financial debts | 43 | €14,464,023 | €16,050,000 | +€1.6m | +11.0% |
| Credit institutions | 430/8 | €14,464,023 | €16,050,000 | +€1.6m | +11.0% |
| Trade debts | 44 | €10,650,867 | €11,233,605 | +€582,738 | +5.5% |
| Suppliers | 440/4 | €10,650,867 | €11,233,605 | +€582,738 | +5.5% |
| Advances received on contracts in progress | 46 | €49,520 | €2,000 | -€47,520 | -96.0% |
| Taxes, remuneration and social security | 45 | €914,789 | €757,853 | -€156,936 | -17.2% |
| Taxes | 450/3 | €673,290 | €594,803 | -€78,487 | -11.7% |
| Remuneration and social security | 454/9 | €241,498 | €163,050 | -€78,449 | -32.5% |
| Other amounts payable | 47/48 | €94,177 | €23,470 | -€70,707 | -75.1% |
| Accrued charges and deferred income | 492/3 | €141,665 | €40,015 | -€101,650 | -71.8% |
| Operating income | 70/76A | €139,817,542 | €192,263,497 | +€52.4m | +37.5% |
| Turnover | 70 | €138,812,111 | €192,114,662 | +€53.3m | +38.4% |
| Other operating income | 74 | €187,892 | €96,060 | -€91,833 | -48.9% |
| Non-recurring operating income | 76A | €817,538 | €52,775 | -€764,763 | -93.5% |
| Operating charges | 60/66A | €140,122,854 | €191,716,096 | +€51.6m | +36.8% |
| Goods for resale, raw materials and consumables | 60 | €131,870,751 | €179,656,009 | +€47.8m | +36.2% |
| Purchases | 600/8 | €129,205,757 | €177,326,635 | +€48.1m | +37.2% |
| Change in stocks: decrease (increase) | 609 | €2,664,994 | €2,329,373 | -€335,621 | -12.6% |
| Services and other goods | 61 | €6,742,473 | €9,473,539 | +€2.7m | +40.5% |
| Remuneration, social security and pensions | 62 | €1,716,143 | €2,157,859 | +€441,716 | +25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €297,486 | €337,631 | +€40,145 | +13.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€980,005 | €1,010 | +€981,015 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €24,282 | -€24,282 | -€48,564 | |
| Other operating charges | 640/8 | €107,238 | €79,048 | -€28,190 | -26.3% |
| Non-recurring operating charges | 66A | €344,486 | €35,282 | -€309,204 | -89.8% |
| Operating profit (loss) | 9901 | -€305,312 | €547,401 | +€852,713 | |
| Financial income | 75/76B | €314,180 | €1,098,767 | +€784,587 | +249.7% |
| Recurring financial income | 75 | €314,180 | €723,767 | +€409,587 | +130.4% |
| Income from current assets | 751 | €271,090 | €589,679 | +€318,588 | +117.5% |
| Other financial income | 752/9 | €43,090 | €134,089 | +€90,999 | +211.2% |
| Non-recurring financial income | 76B | - | €375,000 | +€375,000 | |
| Financial charges | 65/66B | €1,337,518 | €1,339,244 | +€1,726 | +0.1% |
| Recurring financial charges | 65 | €1,337,518 | €1,339,244 | +€1,726 | +0.1% |
| Debt charges | 650 | €1,091,185 | €1,216,636 | +€125,451 | +11.5% |
| Other financial charges | 652/9 | €246,333 | €122,608 | -€123,725 | -50.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,328,650 | €306,925 | +€1.6m | |
| Income taxes | 67/77 | €3,319 | €2,855 | -€464 | -14.0% |
| Taxes | 670/3 | €3,319 | €2,855 | -€464 | -14.0% |
| Profit (loss) for the period | 9904 | -€1,331,969 | €304,070 | +€1.6m | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,331,969 | €304,070 | +€1.6m |
Source: filed annual accounts (NBB), financial years ended 30 September 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.