Wetruplan: 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.
Wetruplan
Largest movements
- Cash +€77,981
up €77,981 (+78.8%), from €98,984 to €176,965
mainly Net result for the year (+€68,008) and Receivables within one year (+€56,157)
- Receivables within one year -€56,157
down €56,157 (-35.3%), from €159,285 to €103,129
of which Trade receivables: -€59,373
- Current investments +€18,750
new in 2025: €18,750
- Reserves +€68,008
up €68,008 (+41.1%), from €165,375 to €233,384
- Trade debts -€14,044
down €14,044 (-34.0%), from €41,346 to €27,301
- Tax, wage and social debts -€10,659
down €10,659 (-19.9%), from €53,556 to €42,897
- Gross operating margin -€31,321
down €31,321 (-26.7%), from €117,234 to €85,913
- Taxes -€7,355
down €7,355 (-29.3%), from €25,126 to €17,771
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 | €262,277 | €305,582 | +€43,305 | +16.5% |
| Fixed assets | 21/28 | €4,008 | €6,739 | +€2,731 | +68.1% |
| Tangible fixed assets | 22/27 | €4,008 | €6,739 | +€2,731 | +68.1% |
| Furniture and vehicles | 24 | - | €3,547 | +€3,547 | |
| Other tangible fixed assets | 26 | €4,008 | €3,192 | -€816 | -20.4% |
| Current assets | 29/58 | €258,269 | €298,843 | +€40,574 | +15.7% |
| Amounts receivable within one year | 40/41 | €159,285 | €103,129 | -€56,157 | -35.3% |
| Trade receivables | 40 | €140,632 | €81,260 | -€59,373 | -42.2% |
| Other amounts receivable | 41 | €18,653 | €21,869 | +€3,216 | +17.2% |
| Current investments | 50/53 | - | €18,750 | +€18,750 | |
| Cash at bank and in hand | 54/58 | €98,984 | €176,965 | +€77,981 | +78.8% |
| Total equity and liabilities | 10/49 | €262,277 | €305,582 | +€43,305 | +16.5% |
| Equity | 10/15 | €167,375 | €235,384 | +€68,008 | +40.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €165,375 | €233,384 | +€68,008 | +41.1% |
| Distributable reserves | 133 | €165,375 | €233,384 | +€68,008 | +41.1% |
| Amounts payable | 17/49 | €94,902 | €70,198 | -€24,704 | -26.0% |
| Amounts payable within one year | 42/48 | €94,902 | €70,198 | -€24,704 | -26.0% |
| Trade debts | 44 | €41,346 | €27,301 | -€14,044 | -34.0% |
| Suppliers | 440/4 | €41,346 | €27,301 | -€14,044 | -34.0% |
| Taxes, remuneration and social security | 45 | €53,556 | €42,897 | -€10,659 | -19.9% |
| Taxes | 450/3 | €53,556 | €42,897 | -€10,659 | -19.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €1,954 | €0 | -€1,954 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72 | €943 | +€871 | +1218.1% |
| Other operating charges | 640/8 | €207 | €142 | -€65 | -31.4% |
| Gross operating margin | 9900 | €117,234 | €85,913 | -€31,321 | -26.7% |
| Operating profit (loss) | 9901 | €116,955 | €84,828 | -€32,127 | -27.5% |
| Financial income | 75/76B | €641 | €1,078 | +€437 | +68.3% |
| Recurring financial income | 75 | €641 | €1,078 | +€437 | +68.3% |
| Financial charges | 65/66B | €270 | €127 | -€143 | -53.0% |
| Recurring financial charges | 65 | €270 | €127 | -€143 | -53.0% |
| Profit (loss) for the period before taxes | 9903 | €117,326 | €85,779 | -€31,547 | -26.9% |
| Income taxes | 67/77 | €25,126 | €17,771 | -€7,355 | -29.3% |
| Profit (loss) for the period | 9904 | €92,200 | €68,008 | -€24,192 | -26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €92,200 | €68,008 | -€24,192 | -26.2% |
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 6 October 2026 via checked.be.