WEYMEERSCH: what changed
Two financial 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.
WEYMEERSCH
Largest movements
- Receivables within one year +€5,439
up €5,439 (+9.6%), from €56,467 to €61,906
of which Trade receivables: +€7,527
- Tangible fixed assets -€4,116
down €4,116 (-33.9%), from €12,155 to €8,039
of which Furniture and vehicles: -€6,476
- Accrued charges and deferred income +€8,207
new in 2023: €8,207
- Other debts -€3,218
down €3,218 (-64.7%), from €4,972 to €1,754
- Profit (loss) carried forward -€2,497
down €2,497 (-98.2%), from €2,543 to €46
- Trade debts -€1,349
down €1,349 (-29.3%), from €4,605 to €3,257
- Other operating charges +€4,008
up €4,008 (+168%), from €2,384 to €6,392
- Gross operating margin +€3,231
up €3,231 (+47.3%), from €6,824 to €10,055
- Taxes -€2,088
no longer reported in 2023 (was €2,088)
- Financial charges +€474
up €474 (+18.7%), from €2,529 to €3,003
From the 2022 result to the 2023 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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,457 | €73,580 | +€1,123 | +1.5% |
| Fixed assets | 21/28 | €15,990 | €11,674 | -€4,316 | -27.0% |
| Intangible fixed assets | 21 | €800 | €600 | -€200 | -25.0% |
| Tangible fixed assets | 22/27 | €12,155 | €8,039 | -€4,116 | -33.9% |
| Land and buildings | 22 | - | €2,521 | +€2,521 | |
| Plant, machinery and equipment | 23 | €3,712 | €3,550 | -€162 | -4.4% |
| Furniture and vehicles | 24 | €8,443 | €1,968 | -€6,476 | -76.7% |
| Financial fixed assets | 28 | €3,035 | €3,035 | = | 0.0% |
| Current assets | 29/58 | €56,467 | €61,906 | +€5,439 | +9.6% |
| Amounts receivable within one year | 40/41 | €56,467 | €61,906 | +€5,439 | +9.6% |
| Trade receivables | 40 | €46,760 | €54,288 | +€7,527 | +16.1% |
| Other amounts receivable | 41 | €9,707 | €7,619 | -€2,088 | -21.5% |
| Total equity and liabilities | 10/49 | €72,457 | €73,580 | +€1,123 | +1.5% |
| Equity | 10/15 | €23,395 | €20,897 | -€2,497 | -10.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €14,652 | €14,652 | = | 0.0% |
| Non-distributable reserves | 130/1 | €465 | - | -€465 | |
| Reserves not available under the articles | 1311 | €465 | - | -€465 | |
| Distributable reserves | 133 | €14,186 | €14,652 | +€465 | +3.3% |
| Profit (loss) carried forward | 14 | €2,543 | €46 | -€2,497 | -98.2% |
| Amounts payable | 17/49 | €49,063 | €52,683 | +€3,620 | +7.4% |
| Amounts payable within one year | 42/48 | €49,063 | €44,476 | -€4,587 | -9.3% |
| Financial debts | 43 | €39,485 | €39,465 | -€20 | -0.1% |
| Credit institutions | 430/8 | €39,485 | €39,465 | -€20 | -0.1% |
| Trade debts | 44 | €4,605 | €3,257 | -€1,349 | -29.3% |
| Suppliers | 440/4 | €4,605 | €3,257 | -€1,349 | -29.3% |
| Other amounts payable | 47/48 | €4,972 | €1,754 | -€3,218 | -64.7% |
| Accrued charges and deferred income | 492/3 | - | €8,207 | +€8,207 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,073 | €3,158 | +€85 | +2.8% |
| Other operating charges | 640/8 | €2,384 | €6,392 | +€4,008 | +168% |
| Gross operating margin | 9900 | €6,824 | €10,055 | +€3,231 | +47.3% |
| Operating profit (loss) | 9901 | €1,367 | €505 | -€862 | -63.0% |
| Financial charges | 65/66B | €2,529 | €3,003 | +€474 | +18.7% |
| Recurring financial charges | 65 | €2,529 | €3,003 | +€474 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,162 | -€2,497 | -€1,336 | -115% |
| Income taxes | 67/77 | €2,088 | - | -€2,088 | |
| Profit (loss) for the period | 9904 | -€3,249 | -€2,497 | +€752 | +23.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,249 | -€2,497 | +€752 | +23.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.