WETS BENJAMIN: 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.
WETS BENJAMIN
Largest movements
- Receivables within one year +€20,000
new in 2026: €20,000
- Cash -€1,064
down €1,064 (-13.1%), from €8,107 to €7,044
mainly Receivables within one year (-€20,000) and Net result for the year (-€979)
- Other debts +€20,000
new in 2026: €20,000
- Profit (loss) carried forward -€979
down €979 (-155.3%), from -€630 to -€1,608
- Gross operating margin -€151
down €151 (-58.9%), from -€256 to -€406
- Other operating charges -€57
down €57 (-14.7%), from €387 to €330
- Financial charges -€14
down €14 (-5.6%), from €256 to €242
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,107 | €27,044 | +€18,936 | +233.6% |
| Current assets | 29/58 | €8,107 | €27,044 | +€18,936 | +233.6% |
| Amounts receivable within one year | 40/41 | - | €20,000 | +€20,000 | |
| Other amounts receivable | 41 | - | €20,000 | +€20,000 | |
| Cash at bank and in hand | 54/58 | €8,107 | €7,044 | -€1,064 | -13.1% |
| Total equity and liabilities | 10/49 | €8,107 | €27,044 | +€18,936 | +233.6% |
| Equity | 10/15 | €4,370 | €3,392 | -€979 | -22.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€630 | -€1,608 | -€979 | -155.3% |
| Amounts payable | 17/49 | €3,737 | €23,652 | +€19,915 | +532.9% |
| Amounts payable within one year | 42/48 | €3,737 | €23,652 | +€19,915 | +532.9% |
| Taxes, remuneration and social security | 45 | €3,737 | €3,652 | -€85 | -2.3% |
| Taxes | 450/3 | €3,737 | €3,652 | -€85 | -2.3% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Other operating charges | 640/8 | €387 | €330 | -€57 | -14.7% |
| Gross operating margin | 9900 | -€256 | -€406 | -€151 | -58.9% |
| Operating profit (loss) | 9901 | -€643 | -€737 | -€94 | -14.6% |
| Financial charges | 65/66B | €256 | €242 | -€14 | -5.6% |
| Recurring financial charges | 65 | €256 | €242 | -€14 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | -€899 | -€979 | -€80 | -8.8% |
| Profit (loss) for the period | 9904 | -€899 | -€979 | -€80 | -8.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€899 | -€979 | -€80 | -8.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.