WEVERS: 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.
WEVERS
Largest movements
- Receivables within one year -€13,607
down €13,607 (-83.3%), from €16,328 to €2,720
of which Other amounts receivable: -€12,035
- Cash +€11,994
up €11,994 (+123.5%), from €9,710 to €21,704
mainly Receivables within one year (+€13,607) and Depreciation (+€5,660)
- Stocks and contracts +€7,224
up €7,224 (+963.2%), from €750 to €7,974
- Tangible fixed assets -€5,660
down €5,660 (-21.8%), from €25,955 to €20,295
of which Furniture and vehicles: -€5,660
- Debts after one year -€5,221
down €5,221 (-62.9%), from €8,300 to €3,079
- Trade debts +€3,817
up €3,817 (+5872.9%), from €65 to €3,882
- Tax, wage and social debts +€895
up €895 (+52.6%), from €1,702 to €2,598
- Depreciation -€3,282
down €3,282 (-36.7%), from €8,942 to €5,660
- Gross operating margin +€2,297
up €2,297 (+30.2%), from €7,602 to €9,899
- Other operating charges +€184
up €184 (+4.6%), from €3,965 to €4,149
- Financial income +€153
up €153 (+17.9%), from €854 to €1,006
- Financial charges -€111
down €111 (-20.2%), from €549 to €438
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 | €53,200 | €53,166 | -€34 | -0.1% |
| Fixed assets | 21/28 | €25,955 | €20,295 | -€5,660 | -21.8% |
| Tangible fixed assets | 22/27 | €25,955 | €20,295 | -€5,660 | -21.8% |
| Land and buildings | 22 | €11,333 | €11,333 | = | 0.0% |
| Furniture and vehicles | 24 | €14,622 | €8,962 | -€5,660 | -38.7% |
| Current assets | 29/58 | €27,245 | €32,871 | +€5,626 | +20.6% |
| Stocks and contracts in progress | 3 | €750 | €7,974 | +€7,224 | +963.2% |
| Stocks | 30/36 | €750 | €7,974 | +€7,224 | +963.2% |
| Amounts receivable within one year | 40/41 | €16,328 | €2,720 | -€13,607 | -83.3% |
| Trade receivables | 40 | €1,736 | €164 | -€1,572 | -90.5% |
| Other amounts receivable | 41 | €14,592 | €2,556 | -€12,035 | -82.5% |
| Cash at bank and in hand | 54/58 | €9,710 | €21,704 | +€11,994 | +123.5% |
| Deferred charges and accrued income | 490/1 | €457 | €472 | +€15 | +3.3% |
| Total equity and liabilities | 10/49 | €53,200 | €53,166 | -€34 | -0.1% |
| Equity | 10/15 | €37,982 | €38,386 | +€403 | +1.1% |
| 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% |
| Reserves | 13 | €17,109 | €17,109 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,409 | €4,409 | = | 0.0% |
| Legal reserve | 130 | €4,409 | €4,409 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,700 | €12,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,126 | -€40,723 | +€403 | +1.0% |
| Amounts payable | 17/49 | €15,218 | €14,780 | -€438 | -2.9% |
| Amounts payable after more than one year | 17 | €8,300 | €3,079 | -€5,221 | -62.9% |
| Financial debts | 170/4 | €8,300 | €3,079 | -€5,221 | -62.9% |
| Amounts payable within one year | 42/48 | €6,918 | €11,701 | +€4,784 | +69.1% |
| Current portion of amounts payable after more than one year | 42 | €5,150 | €5,221 | +€71 | +1.4% |
| Trade debts | 44 | €65 | €3,882 | +€3,817 | +5872.9% |
| Suppliers | 440/4 | €65 | €3,882 | +€3,817 | +5872.9% |
| Taxes, remuneration and social security | 45 | €1,702 | €2,598 | +€895 | +52.6% |
| Taxes | 450/3 | €1,702 | €2,598 | +€895 | +52.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,942 | €5,660 | -€3,282 | -36.7% |
| Other operating charges | 640/8 | €3,965 | €4,149 | +€184 | +4.6% |
| Gross operating margin | 9900 | €7,602 | €9,899 | +€2,297 | +30.2% |
| Operating profit (loss) | 9901 | -€5,306 | €89 | +€5,396 | |
| Financial income | 75/76B | €854 | €1,006 | +€153 | +17.9% |
| Recurring financial income | 75 | €854 | €1,006 | +€153 | +17.9% |
| Financial charges | 65/66B | €549 | €438 | -€111 | -20.2% |
| Recurring financial charges | 65 | €549 | €438 | -€111 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,002 | €658 | +€5,659 | |
| Income taxes | 67/77 | €260 | €254 | -€6 | -2.2% |
| Profit (loss) for the period | 9904 | -€5,262 | €403 | +€5,665 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,262 | €403 | +€5,665 |
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 28 September 2026 via checked.be.