WEVANO: 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.
What changed
WEVANO
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€118,172
2024 · €154,364-€36,193
Equity
€1.3m
2024 · €1.3m+€20,410
Cash
€245,749
2024 · €439,487-€193,738
Balance sheet total
€2.4m
2024 · €1.8m+€529,145
Largest movements
Assets
- Current investments +€750,000
new in 2025: €750,000
- Cash -€193,738
down €193,738 (-44.1%), from €439,487 to €245,749
mainly Current investments (-€750,000) and Contributions, distributions and other (-€97,762)
- Receivables within one year -€66,760
down €66,760 (-29.0%), from €230,406 to €163,646
of which Trade receivables: -€113,029
- Tangible fixed assets +€32,413
up €32,413 (+2.9%), from €1.1m to €1.2m
of which Furniture and vehicles: +€78,404
Equity and liabilities
- Other debts +€519,658
up €519,658 (+158.6%), from €327,670 to €847,328
Income statement
- Turnover -€87,288
down €87,288 (-15.9%), from €548,805 to €461,516
- Services and other goods -€58,703
down €58,703 (-16.5%), from €355,525 to €296,822
- Financial charges +€25,634
up €25,634 (+157.4%), from €16,282 to €41,916
- Taxes -€18,252
down €18,252 (-31.2%), from €58,528 to €40,275
- Depreciation +€15,188
up €15,188 (+33.0%), from €45,991 to €61,179
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.
Result 2024
€154,364
Turnover
-€87,288
Other operating income
+€1,989
Goods and materials
+€1,691
Services and other goods
+€58,703
Depreciation
-€15,188
Write-downs
-€4,432
Other operating charges
-€153
Other operating items
+€11,000
Financial income
+€4,868
Financial charges
-€25,634
Taxes
+€18,252
Result 2025
€118,172
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.
From operations
+€767,616
Investment
-€843,592
Financing
-€117,762
Cash 2024
€439,487
From operations (derived)
+€767,616
Net result for the year
+€118,172
Depreciation
+€61,179
Stocks and contracts
+€4,432
Receivables within one year
+€66,760
Deferred charges and accrued income
-€11,661
Provisions
-€2,313
Trade debts
-€3,774
Tax, wage and social debts
+€10,892
Other debts
+€519,658
Accrued charges and deferred income
+€4,271
Investment (derived)
-€843,592
Investment in fixed assets (net)
-€93,592
Current investments
-€750,000
Financing
-€117,762
Debts after one year
-€20,000
Contributions, distributions and other
-€97,762
Cash 2025
€245,749
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,823,147 | €2,352,291 | +€529,145 | +29.0% |
| Fixed assets | 21/28 | €1,118,165 | €1,150,578 | +€32,413 | +2.9% |
| Tangible fixed assets | 22/27 | €1,118,165 | €1,150,578 | +€32,413 | +2.9% |
| Land and buildings | 22 | €1,118,165 | €1,072,174 | -€45,991 | -4.1% |
| Furniture and vehicles | 24 | - | €78,404 | +€78,404 | |
| Current assets | 29/58 | €704,982 | €1,201,714 | +€496,731 | +70.5% |
| Stocks and contracts in progress | 3 | €4,432 | €0 | -€4,432 | -100.0% |
| Stocks | 30/36 | €4,432 | €0 | -€4,432 | -100.0% |
| Goods purchased for resale | 34 | €4,432 | €0 | -€4,432 | -100.0% |
| Amounts receivable within one year | 40/41 | €230,406 | €163,646 | -€66,760 | -29.0% |
| Trade receivables | 40 | €230,406 | €117,376 | -€113,029 | -49.1% |
| Other amounts receivable | 41 | €0 | €46,270 | +€46,270 | |
| Current investments | 50/53 | - | €750,000 | +€750,000 | |
| Other investments | 51/53 | - | €750,000 | +€750,000 | |
| Cash at bank and in hand | 54/58 | €439,487 | €245,749 | -€193,738 | -44.1% |
| Deferred charges and accrued income | 490/1 | €30,658 | €42,319 | +€11,661 | +38.0% |
| Total equity and liabilities | 10/49 | €1,823,147 | €2,352,291 | +€529,145 | +29.0% |
| Equity | 10/15 | €1,305,993 | €1,326,403 | +€20,410 | +1.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,287,401 | €1,307,811 | +€20,410 | +1.6% |
| Tax-exempt reserves | 132 | €391,097 | €426,260 | +€35,162 | +9.0% |
| Distributable reserves | 133 | €896,303 | €881,551 | -€14,752 | -1.6% |
| Provisions and deferred taxes | 16 | €53,182 | €50,870 | -€2,313 | -4.3% |
| Deferred taxes | 168 | €53,182 | €50,870 | -€2,313 | -4.3% |
| Amounts payable | 17/49 | €463,972 | €975,019 | +€511,047 | +110.1% |
| Amounts payable after more than one year | 17 | €36,666 | €16,666 | -€20,000 | -54.5% |
| Financial debts | 170/4 | €36,666 | €16,666 | -€20,000 | -54.5% |
| Credit institutions | 173 | €36,666 | €16,666 | -€20,000 | -54.5% |
| Amounts payable within one year | 42/48 | €425,539 | €952,315 | +€526,776 | +123.8% |
| Current portion of amounts payable after more than one year | 42 | €20,000 | €20,000 | = | 0.0% |
| Trade debts | 44 | €41,880 | €38,106 | -€3,774 | -9.0% |
| Suppliers | 440/4 | €41,880 | €38,106 | -€3,774 | -9.0% |
| Taxes, remuneration and social security | 45 | €35,989 | €46,881 | +€10,892 | +30.3% |
| Taxes | 450/3 | €29,685 | €40,691 | +€11,006 | +37.1% |
| Remuneration and social security | 454/9 | €6,304 | €6,190 | -€114 | -1.8% |
| Other amounts payable | 47/48 | €327,670 | €847,328 | +€519,658 | +158.6% |
| Accrued charges and deferred income | 492/3 | €1,766 | €6,037 | +€4,271 | +241.8% |
| Operating income | 70/76A | €633,478 | €559,179 | -€74,299 | -11.7% |
| Turnover | 70 | €548,805 | €461,516 | -€87,288 | -15.9% |
| Other operating income | 74 | €84,673 | €86,662 | +€1,989 | +2.3% |
| Non-recurring operating income | 76A | - | €11,000 | +€11,000 | |
| Operating charges | 60/66A | €409,529 | €368,909 | -€40,621 | -9.9% |
| Goods for resale, raw materials and consumables | 60 | €1,691 | €0 | -€1,691 | -100.0% |
| Purchases | 600/8 | €283 | €0 | -€283 | -100.0% |
| Change in stocks: decrease (increase) | 609 | €1,408 | €0 | -€1,408 | -100.0% |
| Services and other goods | 61 | €355,525 | €296,822 | -€58,703 | -16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,991 | €61,179 | +€15,188 | +33.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,432 | +€4,432 | |
| Other operating charges | 640/8 | €6,322 | €6,476 | +€153 | +2.4% |
| Operating profit (loss) | 9901 | €223,949 | €190,270 | -€33,679 | -15.0% |
| Financial income | 75/76B | €2,913 | €7,781 | +€4,868 | +167.1% |
| Recurring financial income | 75 | €2,913 | €7,781 | +€4,868 | +167.1% |
| Income from current assets | 751 | €2,104 | €6,532 | +€4,428 | +210.5% |
| Other financial income | 752/9 | €809 | €1,249 | +€440 | +54.4% |
| Financial charges | 65/66B | €16,282 | €41,916 | +€25,634 | +157.4% |
| Recurring financial charges | 65 | €16,282 | €41,916 | +€25,634 | +157.4% |
| Debt charges | 650 | €15,894 | €41,234 | +€25,341 | +159.4% |
| Other financial charges | 652/9 | €388 | €682 | +€293 | +75.6% |
| Profit (loss) for the period before taxes | 9903 | €210,580 | €156,135 | -€54,445 | -25.9% |
| Transfer from deferred taxes | 780 | €2,313 | €2,313 | = | 0.0% |
| Income taxes | 67/77 | €58,528 | €40,275 | -€18,252 | -31.2% |
| Taxes | 670/3 | €58,528 | €40,275 | -€18,252 | -31.2% |
| Profit (loss) for the period | 9904 | €154,364 | €118,172 | -€36,193 | -23.4% |
| Transfer from tax-exempt reserves | 789 | €6,938 | €6,938 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €42,100 | €42,100 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €119,202 | €83,010 | -€36,193 | -30.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.