De Wasberen: 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.
De Wasberen
Largest movements
- Tangible fixed assets -€32,129
down €32,129 (-7.6%), from €422,844 to €390,715
- Receivables within one year -€29,615
down €29,615 (-86.7%), from €34,160 to €4,546
of which Trade receivables: -€23,305
- Deferred charges and accrued income +€7,800
up €7,800 (+2,824%), from €276 to €8,076
- Debts after one year -€49,411
down €49,411 (-14.3%), from €345,780 to €296,369
- Other debts +€24,211
new in 2025: €24,211
- Trade debts -€13,524
down €13,524 (-89.1%), from €15,187 to €1,663
- Reserves -€12,714
down €12,714 (-45.8%), from €27,762 to €15,048
- Current portion of long-term debt -€8,426
down €8,426 (-14.6%), from €57,836 to €49,411
- Gross operating margin +€40,341
up €40,341 (+24.3%), from €166,086 to €206,427
- Staff costs +€18,654
up €18,654 (+21.3%), from €87,657 to €106,311
- Depreciation +€6,823
up €6,823 (+15.1%), from €45,329 to €52,151
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 | €468,506 | €412,423 | -€56,083 | -12.0% |
| Fixed assets | 21/28 | €422,844 | €390,715 | -€32,129 | -7.6% |
| Tangible fixed assets | 22/27 | €422,844 | €390,715 | -€32,129 | -7.6% |
| Land and buildings | 22 | €343,378 | €329,751 | -€13,628 | -4.0% |
| Plant, machinery and equipment | 23 | €34,121 | €31,361 | -€2,760 | -8.1% |
| Furniture and vehicles | 24 | €45,345 | €29,604 | -€15,741 | -34.7% |
| Current assets | 29/58 | €45,662 | €21,708 | -€23,954 | -52.5% |
| Amounts receivable within one year | 40/41 | €34,160 | €4,546 | -€29,615 | -86.7% |
| Trade receivables | 40 | €27,566 | €4,261 | -€23,305 | -84.5% |
| Other amounts receivable | 41 | €6,594 | €285 | -€6,309 | -95.7% |
| Cash at bank and in hand | 54/58 | €11,226 | €9,086 | -€2,140 | -19.1% |
| Deferred charges and accrued income | 490/1 | €276 | €8,076 | +€7,800 | +2,824% |
| Total equity and liabilities | 10/49 | €468,506 | €412,423 | -€56,083 | -12.0% |
| Equity | 10/15 | €30,769 | €17,236 | -€13,533 | -44.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €27,762 | €15,048 | -€12,714 | -45.8% |
| Distributable reserves | 133 | €27,762 | €15,048 | -€12,714 | -45.8% |
| Profit (loss) carried forward | 14 | €1,007 | €188 | -€819 | -81.4% |
| Amounts payable | 17/49 | €437,737 | €395,187 | -€42,550 | -9.7% |
| Amounts payable after more than one year | 17 | €345,780 | €296,369 | -€49,411 | -14.3% |
| Financial debts | 170/4 | €345,780 | €296,369 | -€49,411 | -14.3% |
| Amounts payable within one year | 42/48 | €89,027 | €97,543 | +€8,516 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | €57,836 | €49,411 | -€8,426 | -14.6% |
| Financial debts | 43 | - | €1,686 | +€1,686 | |
| Credit institutions | 430/8 | - | €1,686 | +€1,686 | |
| Trade debts | 44 | €15,187 | €1,663 | -€13,524 | -89.1% |
| Suppliers | 440/4 | €15,187 | €1,663 | -€13,524 | -89.1% |
| Taxes, remuneration and social security | 45 | €16,004 | €20,572 | +€4,568 | +28.5% |
| Taxes | 450/3 | €8,630 | €13,389 | +€4,759 | +55.1% |
| Remuneration and social security | 454/9 | €7,374 | €7,183 | -€192 | -2.6% |
| Other amounts payable | 47/48 | - | €24,211 | +€24,211 | |
| Accrued charges and deferred income | 492/3 | €2,930 | €1,275 | -€1,655 | -56.5% |
| Remuneration, social security and pensions | 62 | €87,657 | €106,311 | +€18,654 | +21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,329 | €52,151 | +€6,823 | +15.1% |
| Other operating charges | 640/8 | €4,129 | €4,562 | +€433 | +10.5% |
| Gross operating margin | 9900 | €166,086 | €206,427 | +€40,341 | +24.3% |
| Operating profit (loss) | 9901 | €28,971 | €43,402 | +€14,430 | +49.8% |
| Financial income | 75/76B | €374 | €6 | -€368 | -98.4% |
| Recurring financial income | 75 | €374 | €6 | -€368 | -98.4% |
| Financial charges | 65/66B | €17,271 | €17,246 | -€25 | -0.1% |
| Recurring financial charges | 65 | €17,271 | €17,246 | -€25 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €12,075 | €26,162 | +€14,087 | +117% |
| Income taxes | 67/77 | €6,434 | €8,481 | +€2,047 | +31.8% |
| Profit (loss) for the period | 9904 | €5,641 | €17,681 | +€12,040 | +213% |
| Profit (loss) for the period to be appropriated | 9905 | €5,641 | €17,681 | +€12,040 | +213% |
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 29 October 2026 via checked.be.