WETS SIMON: 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 SIMON
Largest movements
- Receivables within one year +€20,000
new in 2026: €20,000
- Cash -€1,031
down €1,031 (-16.2%), from €6,368 to €5,337
mainly Receivables within one year (-€20,000) and Net result for the year (-€996)
- Other debts +€19,983
up €19,983 (+45675.0%), from €44 to €20,027
- Profit (loss) carried forward -€996
down €996 (-122.5%), from -€813 to -€1,810
- Gross operating margin -€490
down €490 (-191.7%), from -€256 to -€746
- Other operating charges -€387
no longer reported in 2026 (was €387)
- Financial charges +€9
up €9 (+3.9%), from €241 to €250
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 | €6,368 | €25,337 | +€18,969 | +297.9% |
| Current assets | 29/58 | €6,368 | €25,337 | +€18,969 | +297.9% |
| 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 | €6,368 | €5,337 | -€1,031 | -16.2% |
| Total equity and liabilities | 10/49 | €6,368 | €25,337 | +€18,969 | +297.9% |
| Equity | 10/15 | €2,587 | €1,590 | -€996 | -38.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €400 | €400 | = | 0.0% |
| Distributable reserves | 133 | €400 | €400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€813 | -€1,810 | -€996 | -122.5% |
| Amounts payable | 17/49 | €3,781 | €23,747 | +€19,966 | +528.0% |
| Amounts payable within one year | 42/48 | €3,781 | €23,747 | +€19,966 | +528.0% |
| Taxes, remuneration and social security | 45 | €3,737 | €3,720 | -€17 | -0.5% |
| Taxes | 450/3 | €3,737 | €3,720 | -€17 | -0.5% |
| Other amounts payable | 47/48 | €44 | €20,027 | +€19,983 | +45675.0% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | -€256 | -€746 | -€490 | -191.7% |
| Operating profit (loss) | 9901 | -€643 | -€746 | -€103 | -16.0% |
| Financial charges | 65/66B | €241 | €250 | +€9 | +3.9% |
| Recurring financial charges | 65 | €241 | €250 | +€9 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | -€884 | -€996 | -€112 | -12.7% |
| Profit (loss) for the period | 9904 | -€884 | -€996 | -€112 | -12.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€884 | -€996 | -€112 | -12.7% |
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 6 October 2026 via checked.be.