WEVA CONCEPT: 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.
WEVA CONCEPT
Largest movements
- Tangible fixed assets -€26,531
down €26,531 (-5.4%), from €489,164 to €462,633
of which Land and buildings: -€23,777
- Stocks and contracts -€9,500
down €9,500 (-7.2%), from €132,500 to €123,000
- Other debts +€157,484
up €157,484 (+18.8%), from €839,327 to €996,811
- Trade debts -€109,347
down €109,347 (-97.8%), from €111,754 to €2,406
- Profit (loss) carried forward -€54,878
down €54,878 (-7.8%), from -€702,779 to -€757,657
- Debts after one year -€26,277
down €26,277 (-8.8%), from €297,760 to €271,483
- Staff costs -€21,964
down €21,964 (-52.7%), from €41,715 to €19,751
- Gross operating margin -€15,435
down €15,435 (-93.2%), from €16,558 to €1,123
- Financial charges -€699
down €699 (-8.6%), from €8,133 to €7,434
- Other operating charges -€221
down €221 (-8.8%), from €2,505 to €2,285
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €640,574 | €604,882 | -€35,692 | -5.6% |
| Fixed assets | 21/28 | €496,364 | €469,833 | -€26,531 | -5.3% |
| Tangible fixed assets | 22/27 | €489,164 | €462,633 | -€26,531 | -5.4% |
| Land and buildings | 22 | €465,604 | €441,827 | -€23,777 | -5.1% |
| Plant, machinery and equipment | 23 | €23,561 | €20,807 | -€2,754 | -11.7% |
| Financial fixed assets | 28 | €7,200 | €7,200 | = | 0.0% |
| Current assets | 29/58 | €144,210 | €135,048 | -€9,161 | -6.4% |
| Stocks and contracts in progress | 3 | €132,500 | €123,000 | -€9,500 | -7.2% |
| Stocks | 30/36 | €132,500 | €123,000 | -€9,500 | -7.2% |
| Amounts receivable within one year | 40/41 | €3,042 | €4,546 | +€1,504 | +49.5% |
| Trade receivables | 40 | - | €1,504 | +€1,504 | |
| Other amounts receivable | 41 | €3,042 | €3,042 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,668 | €7,503 | -€1,165 | -13.4% |
| Total equity and liabilities | 10/49 | €640,574 | €604,882 | -€35,692 | -5.6% |
| Equity | 10/15 | -€640,779 | -€695,657 | -€54,878 | -8.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€702,779 | -€757,657 | -€54,878 | -7.8% |
| Amounts payable | 17/49 | €1,281,353 | €1,300,539 | +€19,186 | +1.5% |
| Amounts payable after more than one year | 17 | €297,760 | €271,483 | -€26,277 | -8.8% |
| Financial debts | 170/4 | €297,760 | €271,483 | -€26,277 | -8.8% |
| Amounts payable within one year | 42/48 | €983,593 | €1,029,056 | +€45,463 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €25,046 | €26,277 | +€1,231 | +4.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €111,754 | €2,406 | -€109,347 | -97.8% |
| Suppliers | 440/4 | €111,754 | €2,406 | -€109,347 | -97.8% |
| Taxes, remuneration and social security | 45 | €7,466 | €3,561 | -€3,905 | -52.3% |
| Taxes | 450/3 | €5,462 | €3,561 | -€1,901 | -34.8% |
| Remuneration and social security | 454/9 | €2,005 | €0 | -€2,005 | -100.0% |
| Other amounts payable | 47/48 | €839,327 | €996,811 | +€157,484 | +18.8% |
| Non-recurring operating income | 76A | - | €4,000 | +€4,000 | |
| Remuneration, social security and pensions | 62 | €41,715 | €19,751 | -€21,964 | -52.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,531 | €26,531 | = | 0.0% |
| Other operating charges | 640/8 | €2,505 | €2,285 | -€221 | -8.8% |
| Gross operating margin | 9900 | €16,558 | €1,123 | -€15,435 | -93.2% |
| Operating profit (loss) | 9901 | -€54,193 | -€47,444 | +€6,749 | +12.5% |
| Financial income | 75/76B | €29 | €0 | -€29 | -99.9% |
| Recurring financial income | 75 | €29 | €0 | -€29 | -99.9% |
| Financial charges | 65/66B | €8,133 | €7,434 | -€699 | -8.6% |
| Recurring financial charges | 65 | €8,133 | €7,434 | -€699 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | -€62,297 | -€54,878 | +€7,419 | +11.9% |
| Profit (loss) for the period | 9904 | -€62,297 | -€54,878 | +€7,419 | +11.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€62,297 | -€54,878 | +€7,419 | +11.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.