WeTestify: 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.
WeTestify
Largest movements
- Cash +€25,493
up €25,493 (+38.7%), from €65,816 to €91,308
mainly Net result for the year (+€49,173) and Depreciation (+€7,946)
- Tangible fixed assets -€6,992
down €6,992 (-52.0%), from €13,451 to €6,459
- Receivables within one year +€2,123
up €2,123 (+11.2%), from €18,896 to €21,019
of which Other amounts receivable: +€1,993
- Profit (loss) carried forward +€22,507
up €22,507 (+43.3%), from €52,017 to €74,524
- Other debts -€7,714
down €7,714 (-18.9%), from €40,862 to €33,148
- Tax, wage and social debts +€6,315
up €6,315 (+145%), from €4,361 to €10,677
- Gross operating margin +€15,801
up €15,801 (+25.3%), from €62,534 to €78,336
- Other operating charges +€3,369
up €3,369 (+1,330%), from €253 to €3,623
- Taxes +€2,889
up €2,889 (+22.7%), from €12,746 to €15,634
- Depreciation -€891
down €891 (-10.1%), from €8,836 to €7,946
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 | €99,371 | €119,872 | +€20,501 | +20.6% |
| Fixed assets | 21/28 | €13,451 | €6,459 | -€6,992 | -52.0% |
| Tangible fixed assets | 22/27 | €13,451 | €6,459 | -€6,992 | -52.0% |
| Furniture and vehicles | 24 | €13,451 | €6,459 | -€6,992 | -52.0% |
| Current assets | 29/58 | €85,920 | €113,413 | +€27,493 | +32.0% |
| Amounts receivable within one year | 40/41 | €18,896 | €21,019 | +€2,123 | +11.2% |
| Trade receivables | 40 | €18,896 | €19,026 | +€130 | +0.7% |
| Other amounts receivable | 41 | - | €1,993 | +€1,993 | |
| Cash at bank and in hand | 54/58 | €65,816 | €91,308 | +€25,493 | +38.7% |
| Deferred charges and accrued income | 490/1 | €1,209 | €1,086 | -€122 | -10.1% |
| Total equity and liabilities | 10/49 | €99,371 | €119,872 | +€20,501 | +20.6% |
| Equity | 10/15 | €52,517 | €75,024 | +€22,507 | +42.9% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,017 | €74,524 | +€22,507 | +43.3% |
| Amounts payable | 17/49 | €46,854 | €44,848 | -€2,007 | -4.3% |
| Amounts payable within one year | 42/48 | €46,854 | €44,848 | -€2,007 | -4.3% |
| Trade debts | 44 | €1,632 | €1,023 | -€608 | -37.3% |
| Suppliers | 440/4 | €1,632 | €1,023 | -€608 | -37.3% |
| Taxes, remuneration and social security | 45 | €4,361 | €10,677 | +€6,315 | +145% |
| Taxes | 450/3 | €4,361 | €10,677 | +€6,315 | +145% |
| Other amounts payable | 47/48 | €40,862 | €33,148 | -€7,714 | -18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,836 | €7,946 | -€891 | -10.1% |
| Other operating charges | 640/8 | €253 | €3,623 | +€3,369 | +1,330% |
| Gross operating margin | 9900 | €62,534 | €78,336 | +€15,801 | +25.3% |
| Operating profit (loss) | 9901 | €53,445 | €66,767 | +€13,322 | +24.9% |
| Financial income | 75/76B | €2 | €54 | +€52 | +3,024% |
| Recurring financial income | 75 | €2 | €54 | +€52 | +3,024% |
| Financial charges | 65/66B | €1,914 | €2,014 | +€100 | +5.2% |
| Recurring financial charges | 65 | €1,914 | €2,014 | +€100 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €51,532 | €64,807 | +€13,275 | +25.8% |
| Income taxes | 67/77 | €12,746 | €15,634 | +€2,889 | +22.7% |
| Profit (loss) for the period | 9904 | €38,787 | €49,173 | +€10,387 | +26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,787 | €49,173 | +€10,387 | +26.8% |
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 13 October 2026 via checked.be.