WEVIM: 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.
WEVIM
Largest movements
- Cash -€252,017
down €252,017 (-23.9%), from €1.1m to €803,865
mainly Contributions, distributions and other (-€157,500) and Tax, wage and social debts (-€81,426)
- Reserves -€161,011
down €161,011 (-11.2%), from €1.4m to €1.3m
- Tax, wage and social debts -€81,426
down €81,426 (-96.6%), from €84,276 to €2,850
of which Taxes: -€80,096
- Financial income -€239,364
down €239,364 (-95.4%), from €250,883 to €11,520
- Gross operating margin -€193,656
down €193,656, from €178,835 to -€14,821
- Taxes -€79,847
no longer reported in 2025 (was €79,847)
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 | €1,550,730 | €1,297,175 | -€253,555 | -16.4% |
| Fixed assets | 21/28 | €42,200 | €42,200 | = | 0.0% |
| Financial fixed assets | 28 | €42,200 | €42,200 | = | 0.0% |
| Current assets | 29/58 | €1,508,530 | €1,254,975 | -€253,555 | -16.8% |
| Amounts receivable after more than one year | 29 | €186,111 | €179,444 | -€6,667 | -3.6% |
| Other amounts receivable | 291 | €186,111 | €179,444 | -€6,667 | -3.6% |
| Amounts receivable within one year | 40/41 | €7,465 | €12,594 | +€5,129 | +68.7% |
| Trade receivables | 40 | - | €2,567 | +€2,567 | |
| Other amounts receivable | 41 | €7,465 | €10,026 | +€2,561 | +34.3% |
| Current investments | 50/53 | €259,073 | €259,073 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,055,882 | €803,865 | -€252,017 | -23.9% |
| Total equity and liabilities | 10/49 | €1,550,730 | €1,297,175 | -€253,555 | -16.4% |
| Equity | 10/15 | €1,454,803 | €1,293,780 | -€161,023 | -11.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,442,403 | €1,281,392 | -€161,011 | -11.2% |
| Distributable reserves | 133 | €1,442,403 | €1,281,392 | -€161,011 | -11.2% |
| Profit (loss) carried forward | 14 | - | -€12 | -€12 | |
| Amounts payable | 17/49 | €95,927 | €3,395 | -€92,532 | -96.5% |
| Amounts payable within one year | 42/48 | €95,927 | €3,395 | -€92,532 | -96.5% |
| Trade debts | 44 | €10,598 | €545 | -€10,053 | -94.9% |
| Suppliers | 440/4 | €10,598 | €545 | -€10,053 | -94.9% |
| Taxes, remuneration and social security | 45 | €84,276 | €2,850 | -€81,426 | -96.6% |
| Taxes | 450/3 | €80,096 | - | -€80,096 | |
| Remuneration and social security | 454/9 | €4,180 | €2,850 | -€1,330 | -31.8% |
| Other amounts payable | 47/48 | €1,053 | - | -€1,053 | |
| Other operating charges | 640/8 | €894 | €184 | -€710 | -79.4% |
| Gross operating margin | 9900 | €178,835 | -€14,821 | -€193,656 | |
| Operating profit (loss) | 9901 | €177,941 | -€15,005 | -€192,946 | |
| Financial income | 75/76B | €250,883 | €11,520 | -€239,364 | -95.4% |
| Recurring financial income | 75 | €250,883 | €11,520 | -€239,364 | -95.4% |
| Financial charges | 65/66B | €97 | €38 | -€60 | -61.5% |
| Recurring financial charges | 65 | €97 | €38 | -€60 | -61.5% |
| Profit (loss) for the period before taxes | 9903 | €428,727 | -€3,523 | -€432,250 | |
| Income taxes | 67/77 | €79,847 | - | -€79,847 | |
| Profit (loss) for the period | 9904 | €348,880 | -€3,523 | -€352,402 | |
| Profit (loss) for the period to be appropriated | 9905 | €348,880 | -€3,523 | -€352,402 |
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 28 September 2026 via checked.be.