WESTVILLE: 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.
WESTVILLE
Largest movements
- Cash +€12,065
up €12,065 (+152%), from €7,964 to €20,029
mainly Depreciation (+€7,361) and Net result for the year (+€6,886)
- Receivables within one year -€4,521
down €4,521 (-35.0%), from €12,931 to €8,410
of which Trade receivables: -€5,772
- Stocks and contracts -€1,125
down €1,125 (-39.1%), from €2,875 to €1,750
- Reserves +€6,886
up €6,886 (+186%), from €3,704 to €10,590
of which Distributable reserves: +€6,886
- Debts after one year -€4,538
down €4,538 (-26.6%), from €17,073 to €12,535
- Tax, wage and social debts +€3,388
up €3,388 (+394%), from €859 to €4,246
- Trade debts +€844
up €844 (+80.4%), from €1,049 to €1,893
- Gross operating margin +€11,532
up €11,532 (+106%), from €10,872 to €22,404
- Taxes +€3,874
up €3,874 (+2,777%), from €140 to €4,014
- Depreciation +€1,568
up €1,568 (+27.1%), from €5,793 to €7,361
- Financial income +€1,152
up €1,152 (+184%), from €624 to €1,776
of which Non-recurring financial income: +€1,322
- Financial charges +€346
up €346 (+18.7%), from €1,849 to €2,194
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.
Derived cash bridge
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 | €45,844 | €52,402 | +€6,558 | +14.3% |
| Fixed assets | 21/28 | €22,074 | €22,213 | +€139 | +0.6% |
| Tangible fixed assets | 22/27 | €22,074 | €22,213 | +€139 | +0.6% |
| Plant, machinery and equipment | 23 | €694 | €555 | -€139 | -20.0% |
| Furniture and vehicles | 24 | €202 | €5,219 | +€5,018 | +2,489% |
| Leasing and similar rights | 25 | €21,179 | €16,439 | -€4,740 | -22.4% |
| Current assets | 29/58 | €23,770 | €30,189 | +€6,419 | +27.0% |
| Stocks and contracts in progress | 3 | €2,875 | €1,750 | -€1,125 | -39.1% |
| Stocks | 30/36 | €2,875 | €1,750 | -€1,125 | -39.1% |
| Amounts receivable within one year | 40/41 | €12,931 | €8,410 | -€4,521 | -35.0% |
| Trade receivables | 40 | €5,772 | - | -€5,772 | |
| Other amounts receivable | 41 | €7,159 | €8,410 | +€1,251 | +17.5% |
| Cash at bank and in hand | 54/58 | €7,964 | €20,029 | +€12,065 | +152% |
| Total equity and liabilities | 10/49 | €45,844 | €52,402 | +€6,558 | +14.3% |
| Equity | 10/15 | €22,304 | €29,190 | +€6,886 | +30.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,704 | €10,590 | +€6,886 | +186% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,844 | €8,730 | +€6,886 | +373% |
| Amounts payable | 17/49 | €23,540 | €23,213 | -€328 | -1.4% |
| Amounts payable after more than one year | 17 | €17,073 | €12,535 | -€4,538 | -26.6% |
| Financial debts | 170/4 | €17,073 | €12,535 | -€4,538 | -26.6% |
| Amounts payable within one year | 42/48 | €6,014 | €10,677 | +€4,664 | +77.6% |
| Current portion of amounts payable after more than one year | 42 | €4,105 | €4,538 | +€432 | +10.5% |
| Trade debts | 44 | €1,049 | €1,893 | +€844 | +80.4% |
| Suppliers | 440/4 | €1,049 | €1,893 | +€844 | +80.4% |
| Taxes, remuneration and social security | 45 | €859 | €4,246 | +€3,388 | +394% |
| Taxes | 450/3 | €859 | €4,246 | +€3,388 | +394% |
| Accrued charges and deferred income | 492/3 | €453 | - | -€453 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,793 | €7,361 | +€1,568 | +27.1% |
| Other operating charges | 640/8 | €3,687 | €3,725 | +€38 | +1.0% |
| Gross operating margin | 9900 | €10,872 | €22,404 | +€11,532 | +106% |
| Operating profit (loss) | 9901 | €1,392 | €11,318 | +€9,925 | +713% |
| Financial income | 75/76B | €624 | €1,776 | +€1,152 | +184% |
| Recurring financial income | 75 | €624 | €454 | -€171 | -27.3% |
| Non-recurring financial income | 76B | - | €1,322 | +€1,322 | |
| Financial charges | 65/66B | €1,849 | €2,194 | +€346 | +18.7% |
| Recurring financial charges | 65 | €1,849 | €2,194 | +€346 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | €168 | €10,899 | +€10,731 | +6,399% |
| Income taxes | 67/77 | €140 | €4,014 | +€3,874 | +2,777% |
| Profit (loss) for the period | 9904 | €28 | €6,886 | +€6,857 | +24,334% |
| Profit (loss) for the period to be appropriated | 9905 | €28 | €6,886 | +€6,857 | +24,334% |
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 29 October 2026 via checked.be.