WETJAL: 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.
WETJAL
Largest movements
- Cash +€54,112
up €54,112 (+541%), from €10,002 to €64,114
mainly Net result for the year (+€54,332) and Other debts (+€49,267)
- Receivables within one year -€10,422
down €10,422 (-77.0%), from €13,528 to €3,106
of which Trade receivables: -€13,528
- Tangible fixed assets +€4,149
up €4,149 (+534%), from €777 to €4,926
of which Plant, machinery and equipment: +€4,149
- Deferred charges and accrued income -€968
down €968 (-53.2%), from €1,821 to €853
- Other debts +€49,267
up €49,267 (+6,721%), from €733 to €50,000
- Tax, wage and social debts +€11,809
up €11,809 (+363%), from €3,249 to €15,058
- Profit (loss) carried forward -€10,293
down €10,293 (-70.4%), from €14,625 to €4,332
- Current portion of long-term debt -€2,062
down €2,062 (-100%), from €2,062 to €0
- Trade debts -€1,569
down €1,569 (-93.5%), from €1,678 to €109
- Gross operating margin +€26,190
up €26,190 (+60.0%), from €43,656 to €69,846
- Depreciation -€11,329
down €11,329 (-96.3%), from €11,764 to €435
- Taxes +€8,017
up €8,017 (+126%), from €6,340 to €14,356
- Financial charges -€2,325
down €2,325 (-97.4%), from €2,387 to €63
- Other operating charges -€779
down €779 (-49.9%), from €1,562 to €782
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 | €26,127 | €72,999 | +€46,872 | +179% |
| Fixed assets | 21/28 | €777 | €4,926 | +€4,149 | +534% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €777 | €4,926 | +€4,149 | +534% |
| Plant, machinery and equipment | 23 | €177 | €4,326 | +€4,149 | +2,342% |
| Other tangible fixed assets | 26 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €25,350 | €68,073 | +€42,723 | +169% |
| Amounts receivable within one year | 40/41 | €13,528 | €3,106 | -€10,422 | -77.0% |
| Trade receivables | 40 | €13,528 | €0 | -€13,528 | -100% |
| Other amounts receivable | 41 | €0 | €3,106 | +€3,106 | |
| Cash at bank and in hand | 54/58 | €10,002 | €64,114 | +€54,112 | +541% |
| Deferred charges and accrued income | 490/1 | €1,821 | €853 | -€968 | -53.2% |
| Total equity and liabilities | 10/49 | €26,127 | €72,999 | +€46,872 | +179% |
| Equity | 10/15 | €18,125 | €7,832 | -€10,293 | -56.8% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,625 | €4,332 | -€10,293 | -70.4% |
| Amounts payable | 17/49 | €8,003 | €65,167 | +€57,165 | +714% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €7,722 | €65,167 | +€57,445 | +744% |
| Current portion of amounts payable after more than one year | 42 | €2,062 | €0 | -€2,062 | -100% |
| Trade debts | 44 | €1,678 | €109 | -€1,569 | -93.5% |
| Suppliers | 440/4 | €1,678 | €109 | -€1,569 | -93.5% |
| Taxes, remuneration and social security | 45 | €3,249 | €15,058 | +€11,809 | +363% |
| Taxes | 450/3 | €3,249 | €15,058 | +€11,809 | +363% |
| Other amounts payable | 47/48 | €733 | €50,000 | +€49,267 | +6,721% |
| Accrued charges and deferred income | 492/3 | €281 | €0 | -€281 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,764 | €435 | -€11,329 | -96.3% |
| Other operating charges | 640/8 | €1,562 | €782 | -€779 | -49.9% |
| Gross operating margin | 9900 | €43,656 | €69,846 | +€26,190 | +60.0% |
| Operating profit (loss) | 9901 | €30,330 | €68,629 | +€38,298 | +126% |
| Financial income | 75/76B | €0 | €122 | +€122 | |
| Recurring financial income | 75 | €0 | €122 | +€122 | |
| Financial charges | 65/66B | €2,387 | €63 | -€2,325 | -97.4% |
| Recurring financial charges | 65 | €2,387 | €63 | -€2,325 | -97.4% |
| Profit (loss) for the period before taxes | 9903 | €27,943 | €68,688 | +€40,745 | +146% |
| Income taxes | 67/77 | €6,340 | €14,356 | +€8,017 | +126% |
| Profit (loss) for the period | 9904 | €21,604 | €54,332 | +€32,728 | +151% |
| Profit (loss) for the period to be appropriated | 9905 | €21,604 | €54,332 | +€32,728 | +151% |
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 18 October 2026 via checked.be.