WEVA CONCEPT: 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.
WEVA CONCEPT
Largest movements
- Stocks and contracts -€74,000
down €74,000 (-60.2%), from €123,000 to €49,000
- Tangible fixed assets -€20,841
down €20,841 (-4.5%), from €462,633 to €441,792
of which Land and buildings: -€18,087
- Cash +€10,754
up €10,754 (+143%), from €7,503 to €18,257
mainly Stocks and contracts (+€74,000) and Depreciation (+€26,760)
- Financial fixed assets -€7,200
down €7,200 (-100%), from €7,200 to €0
- Profit (loss) carried forward -€56,156
down €56,156 (-7.4%), from -€757,657 to -€813,813
- Debts after one year -€27,569
down €27,569 (-10.2%), from €271,483 to €243,914
- Gross operating margin -€23,118
down €23,118, from €1,123 to -€21,996
- Staff costs -€17,699
down €17,699 (-89.6%), from €19,751 to €2,052
- Financial charges -€2,832
down €2,832 (-38.1%), from €7,434 to €4,601
- Other operating charges -€1,288
down €1,288 (-56.4%), from €2,285 to €996
- Financial income +€249
up €249 (+1,246,750%), from €0 to €249
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 | €604,882 | €519,219 | -€85,663 | -14.2% |
| Fixed assets | 21/28 | €469,833 | €441,792 | -€28,041 | -6.0% |
| Tangible fixed assets | 22/27 | €462,633 | €441,792 | -€20,841 | -4.5% |
| Land and buildings | 22 | €441,827 | €423,739 | -€18,087 | -4.1% |
| Plant, machinery and equipment | 23 | €20,807 | €18,053 | -€2,754 | -13.2% |
| Financial fixed assets | 28 | €7,200 | €0 | -€7,200 | -100% |
| Current assets | 29/58 | €135,048 | €77,426 | -€57,622 | -42.7% |
| Stocks and contracts in progress | 3 | €123,000 | €49,000 | -€74,000 | -60.2% |
| Stocks | 30/36 | €123,000 | €49,000 | -€74,000 | -60.2% |
| Amounts receivable within one year | 40/41 | €4,546 | €10,170 | +€5,624 | +124% |
| Trade receivables | 40 | €1,504 | €7,128 | +€5,624 | +374% |
| Other amounts receivable | 41 | €3,042 | €3,042 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,503 | €18,257 | +€10,754 | +143% |
| Total equity and liabilities | 10/49 | €604,882 | €519,219 | -€85,663 | -14.2% |
| Equity | 10/15 | -€695,657 | -€751,813 | -€56,156 | -8.1% |
| 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% |
| Profit (loss) carried forward | 14 | -€757,657 | -€813,813 | -€56,156 | -7.4% |
| Amounts payable | 17/49 | €1,300,539 | €1,271,032 | -€29,507 | -2.3% |
| Amounts payable after more than one year | 17 | €271,483 | €243,914 | -€27,569 | -10.2% |
| Financial debts | 170/4 | €271,483 | €243,914 | -€27,569 | -10.2% |
| Amounts payable within one year | 42/48 | €1,029,056 | €1,027,117 | -€1,938 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €26,277 | €27,569 | +€1,291 | +4.9% |
| Trade debts | 44 | €2,406 | €1,297 | -€1,110 | -46.1% |
| Suppliers | 440/4 | €2,406 | €1,297 | -€1,110 | -46.1% |
| Taxes, remuneration and social security | 45 | €3,561 | €565 | -€2,996 | -84.1% |
| Taxes | 450/3 | €3,561 | €565 | -€2,996 | -84.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €996,811 | €997,687 | +€876 | +0.1% |
| Non-recurring operating income | 76A | €4,000 | €0 | -€4,000 | -100% |
| Remuneration, social security and pensions | 62 | €19,751 | €2,052 | -€17,699 | -89.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,531 | €26,760 | +€229 | +0.9% |
| Other operating charges | 640/8 | €2,285 | €996 | -€1,288 | -56.4% |
| Gross operating margin | 9900 | €1,123 | -€21,996 | -€23,118 | |
| Operating profit (loss) | 9901 | -€47,444 | -€51,804 | -€4,360 | -9.2% |
| Financial income | 75/76B | €0 | €249 | +€249 | +1,246,750% |
| Recurring financial income | 75 | €0 | €249 | +€249 | +1,246,750% |
| Financial charges | 65/66B | €7,434 | €4,601 | -€2,832 | -38.1% |
| Recurring financial charges | 65 | €7,434 | €4,601 | -€2,832 | -38.1% |
| Profit (loss) for the period before taxes | 9903 | -€54,878 | -€56,156 | -€1,278 | -2.3% |
| Profit (loss) for the period | 9904 | -€54,878 | -€56,156 | -€1,278 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€54,878 | -€56,156 | -€1,278 | -2.3% |
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 28 October 2026 via checked.be.