WEVERIJ VANDEPUTTE: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
WEVERIJ VANDEPUTTE
Largest movements
- Stocks and contracts -€139,407
down €139,407 (-95.2%), from €146,467 to €7,060
- Receivables within one year +€117,891
up €117,891 (+91.3%), from €129,151 to €247,043
of which Other amounts receivable: +€160,279
- Cash +€71,065
up €71,065 (+110%), from €64,868 to €135,933
mainly Net result for the year (+€406,040) and Stocks and contracts (+€139,407)
- Tangible fixed assets -€46,712
down €46,712 (-95.0%), from €49,184 to €2,472
of which Land and buildings: -€47,543
- Profit (loss) carried forward +€406,040
up €406,040 (+98.3%), from -€412,986 to -€6,946
- Short-term financial debts -€300,000
no longer reported in 2025 (was €300,000)
- Trade debts -€89,537
down €89,537 (-75.5%), from €118,579 to €29,042
- Other debts -€10,034
down €10,034 (-77.0%), from €13,034 to €3,000
- Gross operating margin +€549,096
up €549,096, from -€58,349 to €490,747
- Staff costs +€5,872
up €5,872 (+11.1%), from €53,091 to €58,963
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €392,642 | €396,453 | +€3,811 | +1.0% |
| Fixed assets | 21/28 | €49,184 | €2,472 | -€46,712 | -95.0% |
| Tangible fixed assets | 22/27 | €49,184 | €2,472 | -€46,712 | -95.0% |
| Land and buildings | 22 | €47,543 | - | -€47,543 | |
| Furniture and vehicles | 24 | €1,640 | €2,472 | +€832 | +50.7% |
| Current assets | 29/58 | €343,458 | €393,981 | +€50,523 | +14.7% |
| Stocks and contracts in progress | 3 | €146,467 | €7,060 | -€139,407 | -95.2% |
| Stocks | 30/36 | €146,467 | €7,060 | -€139,407 | -95.2% |
| Amounts receivable within one year | 40/41 | €129,151 | €247,043 | +€117,891 | +91.3% |
| Trade receivables | 40 | €81,386 | €38,999 | -€42,388 | -52.1% |
| Other amounts receivable | 41 | €47,765 | €208,044 | +€160,279 | +336% |
| Cash at bank and in hand | 54/58 | €64,868 | €135,933 | +€71,065 | +110% |
| Deferred charges and accrued income | 490/1 | €2,972 | €3,945 | +€974 | +32.8% |
| Total equity and liabilities | 10/49 | €392,642 | €396,453 | +€3,811 | +1.0% |
| Equity | 10/15 | -€43,750 | €362,290 | +€406,040 | |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €245,289 | €245,289 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,995 | €13,995 | = | 0.0% |
| Legal reserve | 130 | €12,395 | €12,395 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,600 | €1,600 | = | 0.0% |
| Distributable reserves | 133 | €231,294 | €231,294 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€412,986 | -€6,946 | +€406,040 | +98.3% |
| Amounts payable | 17/49 | €436,392 | €34,162 | -€402,229 | -92.2% |
| Amounts payable within one year | 42/48 | €436,392 | €34,162 | -€402,229 | -92.2% |
| Financial debts | 43 | €300,000 | - | -€300,000 | |
| Credit institutions | 430/8 | €300,000 | - | -€300,000 | |
| Trade debts | 44 | €118,579 | €29,042 | -€89,537 | -75.5% |
| Suppliers | 440/4 | €118,579 | €29,042 | -€89,537 | -75.5% |
| Taxes, remuneration and social security | 45 | €4,779 | €2,120 | -€2,659 | -55.6% |
| Remuneration and social security | 454/9 | €4,779 | €2,120 | -€2,659 | -55.6% |
| Other amounts payable | 47/48 | €13,034 | €3,000 | -€10,034 | -77.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | -€0 | |
| Non-recurring operating income | 76A | - | €603,458 | +€603,458 | |
| Remuneration, social security and pensions | 62 | €53,091 | €58,963 | +€5,872 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,900 | €820 | -€3,080 | -79.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€3,606 | -€3,606 | |
| Other operating charges | 640/8 | €7,816 | €8,146 | +€330 | +4.2% |
| Non-recurring operating charges | 66A | - | €3,606 | +€3,606 | |
| Gross operating margin | 9900 | -€58,349 | €490,747 | +€549,096 | |
| Operating profit (loss) | 9901 | -€123,156 | €422,818 | +€545,974 | |
| Financial income | 75/76B | €768 | €2,163 | +€1,394 | +181% |
| Recurring financial income | 75 | €768 | €2,163 | +€1,394 | +181% |
| Financial charges | 65/66B | €21,547 | €18,940 | -€2,607 | -12.1% |
| Recurring financial charges | 65 | €21,547 | €18,940 | -€2,607 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | -€143,935 | €406,040 | +€549,975 | |
| Profit (loss) for the period | 9904 | -€143,935 | €406,040 | +€549,975 | |
| Profit (loss) for the period to be appropriated | 9905 | -€143,935 | €406,040 | +€549,975 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.