A.Wierzbicka: 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.
A.Wierzbicka
Largest movements
- Cash +€105,641
up €105,641 (+120%), from €87,921 to €193,562
mainly Net result for the year (+€88,244) and Trade debts (+€22,506)
- Receivables within one year +€18,595
up €18,595 (+185,948%), from €10 to €18,605
of which Trade receivables: +€18,590
- Profit (loss) carried forward +€88,244
up €88,244 (+157%), from €56,338 to €144,582
- Trade debts +€22,506
new in 2025: €22,506
- Other debts +€7,148
up €7,148 (+480%), from €1,490 to €8,638
- Tax, wage and social debts +€6,338
up €6,338 (+23.4%), from €27,102 to €33,440
- Gross operating margin +€40,654
up €40,654 (+57.4%), from €70,853 to €111,508
- Taxes +€9,300
up €9,300 (+65.9%), from €14,113 to €23,413
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 | €87,931 | €212,167 | +€124,236 | +141% |
| Current assets | 29/58 | €87,931 | €212,167 | +€124,236 | +141% |
| Amounts receivable within one year | 40/41 | €10 | €18,605 | +€18,595 | +185,948% |
| Trade receivables | 40 | €10 | €18,600 | +€18,590 | +185,900% |
| Other amounts receivable | 41 | - | €5 | +€5 | |
| Cash at bank and in hand | 54/58 | €87,921 | €193,562 | +€105,641 | +120% |
| Total equity and liabilities | 10/49 | €87,931 | €212,167 | +€124,236 | +141% |
| Equity | 10/15 | €59,338 | €147,582 | +€88,244 | +149% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,338 | €144,582 | +€88,244 | +157% |
| Amounts payable | 17/49 | €28,593 | €64,585 | +€35,992 | +126% |
| Amounts payable within one year | 42/48 | €28,593 | €64,585 | +€35,992 | +126% |
| Trade debts | 44 | - | €22,506 | +€22,506 | |
| Suppliers | 440/4 | - | €22,506 | +€22,506 | |
| Taxes, remuneration and social security | 45 | €27,102 | €33,440 | +€6,338 | +23.4% |
| Taxes | 450/3 | €27,102 | €33,440 | +€6,338 | +23.4% |
| Other amounts payable | 47/48 | €1,490 | €8,638 | +€7,148 | +480% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €70,853 | €111,508 | +€40,654 | +57.4% |
| Operating profit (loss) | 9901 | €70,466 | €111,508 | +€41,042 | +58.2% |
| Financial income | 75/76B | - | €308 | +€308 | |
| Recurring financial income | 75 | - | €308 | +€308 | |
| Financial charges | 65/66B | €15 | €160 | +€145 | +964% |
| Recurring financial charges | 65 | €15 | €160 | +€145 | +964% |
| Profit (loss) for the period before taxes | 9903 | €70,451 | €111,656 | +€41,205 | +58.5% |
| Income taxes | 67/77 | €14,113 | €23,413 | +€9,300 | +65.9% |
| Profit (loss) for the period | 9904 | €56,338 | €88,244 | +€31,906 | +56.6% |
| Profit (loss) for the period to be appropriated | 9905 | €56,338 | €88,244 | +€31,906 | +56.6% |
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 14 October 2026 via checked.be.