WEVARO: 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.
WEVARO
Largest movements
- Cash -€57,903
down €57,903 (-87.0%), from €66,526 to €8,623
mainly Investment in fixed assets (net) (-€41,152) and Other debts (-€10,366)
- Financial fixed assets +€40,230
up €40,230 (+1577.6%), from €2,550 to €42,780
- Other debts -€10,366
down €10,366 (-100.0%), from €10,366 to €0
- Debts after one year -€7,808
down €7,808 (-25.5%), from €30,587 to €22,779
- Short-term financial debts -€4,000
down €4,000 (-100.0%), from €4,000 to €0
- Trade debts +€2,111
up €2,111 (+38.2%), from €5,531 to €7,642
- Profit (loss) carried forward +€1,699
up €1,699 (+13.2%), from -€12,885 to -€11,186
- Gross operating margin -€17,707
down €17,707 (-13.3%), from €133,558 to €115,851
- Taxes -€3,168
down €3,168 (-74.0%), from €4,279 to €1,111
- Staff costs +€2,362
up €2,362 (+2.2%), from €107,158 to €109,520
- Financial charges +€1,906
up €1,906 (+584.8%), from €326 to €2,232
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 | €80,530 | €61,710 | -€18,820 | -23.4% |
| Fixed assets | 21/28 | €5,792 | €45,267 | +€39,475 | +681.5% |
| Tangible fixed assets | 22/27 | €3,242 | €2,487 | -€755 | -23.3% |
| Plant, machinery and equipment | 23 | €2,960 | €2,090 | -€870 | -29.4% |
| Other tangible fixed assets | 26 | €283 | €398 | +€115 | +40.7% |
| Financial fixed assets | 28 | €2,550 | €42,780 | +€40,230 | +1577.6% |
| Current assets | 29/58 | €74,737 | €16,443 | -€58,295 | -78.0% |
| Stocks and contracts in progress | 3 | €3,868 | €3,911 | +€43 | +1.1% |
| Stocks | 30/36 | €3,868 | €3,911 | +€43 | +1.1% |
| Amounts receivable within one year | 40/41 | €2,129 | €1,562 | -€567 | -26.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,129 | €1,562 | -€567 | -26.6% |
| Cash at bank and in hand | 54/58 | €66,526 | €8,623 | -€57,903 | -87.0% |
| Deferred charges and accrued income | 490/1 | €2,214 | €2,347 | +€133 | +6.0% |
| Total equity and liabilities | 10/49 | €80,530 | €61,710 | -€18,820 | -23.4% |
| Equity | 10/15 | €5,715 | €7,414 | +€1,699 | +29.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€12,885 | -€11,186 | +€1,699 | +13.2% |
| Amounts payable | 17/49 | €74,815 | €54,296 | -€20,519 | -27.4% |
| Amounts payable after more than one year | 17 | €30,587 | €22,779 | -€7,808 | -25.5% |
| Financial debts | 170/4 | €30,587 | €22,779 | -€7,808 | -25.5% |
| Amounts payable within one year | 42/48 | €42,307 | €29,678 | -€12,629 | -29.8% |
| Current portion of amounts payable after more than one year | 42 | €6,913 | €7,219 | +€306 | +4.4% |
| Financial debts | 43 | €4,000 | €0 | -€4,000 | -100.0% |
| Other loans | 439 | €4,000 | €0 | -€4,000 | -100.0% |
| Trade debts | 44 | €5,531 | €7,642 | +€2,111 | +38.2% |
| Suppliers | 440/4 | €5,531 | €7,642 | +€2,111 | +38.2% |
| Taxes, remuneration and social security | 45 | €15,497 | €14,817 | -€680 | -4.4% |
| Taxes | 450/3 | €5,865 | €7,350 | +€1,485 | +25.3% |
| Remuneration and social security | 454/9 | €9,632 | €7,467 | -€2,164 | -22.5% |
| Other amounts payable | 47/48 | €10,366 | €0 | -€10,366 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,921 | €1,839 | -€83 | -4.3% |
| Remuneration, social security and pensions | 62 | €107,158 | €109,520 | +€2,362 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,262 | €1,677 | -€585 | -25.9% |
| Other operating charges | 640/8 | €869 | €735 | -€134 | -15.4% |
| Gross operating margin | 9900 | €133,558 | €115,851 | -€17,707 | -13.3% |
| Operating profit (loss) | 9901 | €23,270 | €3,920 | -€19,350 | -83.2% |
| Financial income | 75/76B | €234 | €1,122 | +€888 | +379.3% |
| Recurring financial income | 75 | €234 | €1,122 | +€888 | +379.3% |
| Financial charges | 65/66B | €326 | €2,232 | +€1,906 | +584.8% |
| Recurring financial charges | 65 | €326 | €2,232 | +€1,906 | +584.8% |
| Profit (loss) for the period before taxes | 9903 | €23,178 | €2,810 | -€20,368 | -87.9% |
| Income taxes | 67/77 | €4,279 | €1,111 | -€3,168 | -74.0% |
| Profit (loss) for the period | 9904 | €18,899 | €1,699 | -€17,200 | -91.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,899 | €1,699 | -€17,200 | -91.0% |
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 7 October 2026 via checked.be.