Weynants Accounting: 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.
Weynants Accounting
Largest movements
- Tangible fixed assets +€104,356
up €104,356 (+100%), from €104,243 to €208,599
of which Other tangible fixed assets: +€114,256
- Receivables within one year -€11,436
down €11,436 (-24.3%), from €47,071 to €35,635
of which Trade receivables: -€6,276
- Deferred charges and accrued income +€5,458
up €5,458 (+112%), from €4,887 to €10,345
- Debts after one year +€88,629
up €88,629 (+112%), from €79,376 to €168,005
- Profit (loss) carried forward +€5,096
up €5,096 (+9.3%), from €55,031 to €60,128
- Current portion of long-term debt +€3,717
up €3,717 (+17.9%), from €20,801 to €24,519
- Gross operating margin +€14,639
up €14,639 (+16.6%), from €88,367 to €103,006
- Depreciation +€11,303
up €11,303 (+77.5%), from €14,580 to €25,883
- Financial charges +€5,486
up €5,486 (+265%), from €2,072 to €7,557
- Other operating charges -€1,214
down €1,214 (-53.6%), from €2,266 to €1,052
- Taxes -€1,078
down €1,078 (-7.3%), from €14,706 to €13,629
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.
Derived cash bridge
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 | €234,527 | €331,459 | +€96,932 | +41.3% |
| Fixed assets | 21/28 | €104,243 | €208,599 | +€104,356 | +100% |
| Tangible fixed assets | 22/27 | €104,243 | €208,599 | +€104,356 | +100% |
| Land and buildings | 22 | €4,860 | €4,582 | -€278 | -5.7% |
| Furniture and vehicles | 24 | €31,136 | €21,514 | -€9,622 | -30.9% |
| Other tangible fixed assets | 26 | €68,247 | €182,503 | +€114,256 | +167% |
| Current assets | 29/58 | €130,284 | €122,860 | -€7,424 | -5.7% |
| Amounts receivable within one year | 40/41 | €47,071 | €35,635 | -€11,436 | -24.3% |
| Trade receivables | 40 | €41,418 | €35,142 | -€6,276 | -15.2% |
| Other amounts receivable | 41 | €5,653 | €493 | -€5,160 | -91.3% |
| Cash at bank and in hand | 54/58 | €78,326 | €76,880 | -€1,446 | -1.8% |
| Deferred charges and accrued income | 490/1 | €4,887 | €10,345 | +€5,458 | +112% |
| Total equity and liabilities | 10/49 | €234,527 | €331,459 | +€96,932 | +41.3% |
| Equity | 10/15 | €75,540 | €80,637 | +€5,096 | +6.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €17,509 | €17,509 | = | 0.0% |
| Distributable reserves | 133 | €17,509 | €17,509 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,031 | €60,128 | +€5,096 | +9.3% |
| Amounts payable | 17/49 | €158,987 | €250,822 | +€91,835 | +57.8% |
| Amounts payable after more than one year | 17 | €79,376 | €168,005 | +€88,629 | +112% |
| Financial debts | 170/4 | €79,376 | €168,005 | +€88,629 | +112% |
| Amounts payable within one year | 42/48 | €79,550 | €82,817 | +€3,267 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €20,801 | €24,519 | +€3,717 | +17.9% |
| Trade debts | 44 | €7,554 | €6,472 | -€1,082 | -14.3% |
| Suppliers | 440/4 | €7,554 | €6,472 | -€1,082 | -14.3% |
| Taxes, remuneration and social security | 45 | €7,617 | €10,075 | +€2,458 | +32.3% |
| Taxes | 450/3 | €7,617 | €10,075 | +€2,458 | +32.3% |
| Other amounts payable | 47/48 | €43,578 | €41,751 | -€1,826 | -4.2% |
| Accrued charges and deferred income | 492/3 | €61 | - | -€61 | |
| Remuneration, social security and pensions | 62 | €75 | - | -€75 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,580 | €25,883 | +€11,303 | +77.5% |
| Other operating charges | 640/8 | €2,266 | €1,052 | -€1,214 | -53.6% |
| Non-recurring operating charges | 66A | €274 | €53 | -€221 | -80.7% |
| Gross operating margin | 9900 | €88,367 | €103,006 | +€14,639 | +16.6% |
| Operating profit (loss) | 9901 | €71,171 | €76,018 | +€4,846 | +6.8% |
| Financial income | 75/76B | €666 | €264 | -€402 | -60.3% |
| Recurring financial income | 75 | €666 | €264 | -€402 | -60.3% |
| Financial charges | 65/66B | €2,072 | €7,557 | +€5,486 | +265% |
| Recurring financial charges | 65 | €2,072 | €7,557 | +€5,486 | +265% |
| Profit (loss) for the period before taxes | 9903 | €69,766 | €68,725 | -€1,041 | -1.5% |
| Income taxes | 67/77 | €14,706 | €13,629 | -€1,078 | -7.3% |
| Profit (loss) for the period | 9904 | €55,059 | €55,096 | +€37 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €55,059 | €55,096 | +€37 | +0.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.