WeChapter: 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.
WeChapter
Largest movements
- Cash -€23,230
down €23,230 (-41.2%), from €56,361 to €33,132
mainly Contributions, distributions and other (-€83,599) and Other debts (-€13,952)
- Tangible fixed assets +€6,119
up €6,119 (+181%), from €3,388 to €9,506
of which Furniture and vehicles: +€6,884
- Receivables within one year -€4,427
down €4,427 (-10.2%), from €43,285 to €38,859
of which Other amounts receivable: -€7,842
- Contributions -€18,599
down €18,599 (-100.0%), from €18,600 to €1
- Other debts -€13,952
down €13,952 (-19.7%), from €70,719 to €56,768
- Trade debts +€3,881
up €3,881 (+67.0%), from €5,795 to €9,676
- Current portion of long-term debt +€3,696
up €3,696, from €0 to €3,696
- Debts after one year +€2,429
new in 2025: €2,429
- Gross operating margin -€4,024
down €4,024 (-4.1%), from €97,051 to €93,027
- Other operating charges +€1,175
up €1,175 (+32.6%), from €3,607 to €4,782
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 | €107,054 | €86,145 | -€20,909 | -19.5% |
| Fixed assets | 21/28 | €3,478 | €9,596 | +€6,119 | +176% |
| Tangible fixed assets | 22/27 | €3,388 | €9,506 | +€6,119 | +181% |
| Land and buildings | 22 | €145 | €0 | -€145 | -100% |
| Plant, machinery and equipment | 23 | €1,770 | €1,149 | -€621 | -35.1% |
| Furniture and vehicles | 24 | €1,473 | €8,357 | +€6,884 | +467% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €103,576 | €76,549 | -€27,028 | -26.1% |
| Amounts receivable within one year | 40/41 | €43,285 | €38,859 | -€4,427 | -10.2% |
| Trade receivables | 40 | €23,320 | €26,735 | +€3,415 | +14.6% |
| Other amounts receivable | 41 | €19,965 | €12,123 | -€7,842 | -39.3% |
| Cash at bank and in hand | 54/58 | €56,361 | €33,132 | -€23,230 | -41.2% |
| Deferred charges and accrued income | 490/1 | €3,929 | €4,558 | +€629 | +16.0% |
| Total equity and liabilities | 10/49 | €107,054 | €86,145 | -€20,909 | -19.5% |
| Equity | 10/15 | €18,600 | €1,006 | -€17,594 | -94.6% |
| Contributions | 10/11 | €18,600 | €1 | -€18,599 | -100.0% |
| Reserves | 13 | €0 | €1,005 | +€1,005 | |
| Distributable reserves | 133 | €0 | €1,005 | +€1,005 | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €88,454 | €85,138 | -€3,315 | -3.7% |
| Amounts payable after more than one year | 17 | - | €2,429 | +€2,429 | |
| Financial debts | 170/4 | - | €2,429 | +€2,429 | |
| Amounts payable within one year | 42/48 | €88,454 | €82,710 | -€5,744 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | €3,696 | +€3,696 | |
| Trade debts | 44 | €5,795 | €9,676 | +€3,881 | +67.0% |
| Suppliers | 440/4 | €5,795 | €9,676 | +€3,881 | +67.0% |
| Taxes, remuneration and social security | 45 | €11,939 | €12,570 | +€631 | +5.3% |
| Taxes | 450/3 | €11,939 | €12,570 | +€631 | +5.3% |
| Other amounts payable | 47/48 | €70,719 | €56,768 | -€13,952 | -19.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,730 | €1,505 | -€225 | -13.0% |
| Other operating charges | 640/8 | €3,607 | €4,782 | +€1,175 | +32.6% |
| Gross operating margin | 9900 | €97,051 | €93,027 | -€4,024 | -4.1% |
| Operating profit (loss) | 9901 | €91,714 | €86,741 | -€4,973 | -5.4% |
| Financial income | 75/76B | €193 | €256 | +€63 | +32.6% |
| Recurring financial income | 75 | €193 | €256 | +€63 | +32.6% |
| Financial charges | 65/66B | €1,772 | €2,378 | +€606 | +34.2% |
| Recurring financial charges | 65 | €1,772 | €2,378 | +€606 | +34.2% |
| Profit (loss) for the period before taxes | 9903 | €90,135 | €84,618 | -€5,517 | -6.1% |
| Income taxes | 67/77 | €19,415 | €18,613 | -€802 | -4.1% |
| Profit (loss) for the period | 9904 | €70,719 | €66,005 | -€4,714 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €70,719 | €66,005 | -€4,714 | -6.7% |
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 18 October 2026 via checked.be.