DRS. WEYNE-MONTÉ: 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.
DRS. WEYNE-MONTÉ
Largest movements
- Cash +€580,610
up €580,610 (+83.9%), from €691,929 to €1.3m
mainly Other debts (+€1.1m) and Net result for the year (+€497,211)
- Current investments -€200,000
down €200,000 (-100%), from €200,000 to €0
- Deferred charges and accrued income +€86,861
up €86,861 (+22.9%), from €378,592 to €465,453
- Tangible fixed assets +€60,691
up €60,691 (+13.0%), from €467,808 to €528,499
of which Furniture and vehicles: +€66,123
- Reserves -€1.2m
down €1.2m (-73.4%), from €1.6m to €430,111
of which Distributable reserves: -€1.3m
- Other debts +€1.1m
up €1.1m (+1,820%), from €61,486 to €1.2m
- Profit (loss) carried forward +€379,331
up €379,331, from €0 to €379,331
- Tax, wage and social debts +€221,010
up €221,010 (+556%), from €39,773 to €260,783
- Gross operating margin +€66,926
up €66,926 (+10.7%), from €628,231 to €695,157
- Taxes +€22,311
up €22,311 (+15.7%), from €142,058 to €164,369
- Depreciation -€14,341
down €14,341 (-25.5%), from €56,303 to €41,962
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 | €1,741,089 | €2,271,623 | +€530,534 | +30.5% |
| Fixed assets | 21/28 | €467,808 | €528,499 | +€60,691 | +13.0% |
| Tangible fixed assets | 22/27 | €467,808 | €528,499 | +€60,691 | +13.0% |
| Land and buildings | 22 | €388,529 | €383,661 | -€4,868 | -1.3% |
| Plant, machinery and equipment | 23 | €3,045 | €2,481 | -€564 | -18.5% |
| Furniture and vehicles | 24 | €76,234 | €142,356 | +€66,123 | +86.7% |
| Current assets | 29/58 | €1,273,281 | €1,743,124 | +€469,843 | +36.9% |
| Amounts receivable within one year | 40/41 | €2,760 | €5,133 | +€2,372 | +85.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,760 | €5,133 | +€2,372 | +85.9% |
| Current investments | 50/53 | €200,000 | €0 | -€200,000 | -100% |
| Cash at bank and in hand | 54/58 | €691,929 | €1,272,538 | +€580,610 | +83.9% |
| Deferred charges and accrued income | 490/1 | €378,592 | €465,453 | +€86,861 | +22.9% |
| Total equity and liabilities | 10/49 | €1,741,089 | €2,271,623 | +€530,534 | +30.5% |
| Equity | 10/15 | €1,633,339 | €828,042 | -€805,298 | -49.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,614,739 | €430,111 | -€1.2m | -73.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €312,231 | €430,111 | +€117,880 | +37.8% |
| Distributable reserves | 133 | €1,302,508 | €0 | -€1.3m | -100% |
| Profit (loss) carried forward | 14 | €0 | €379,331 | +€379,331 | |
| Amounts payable | 17/49 | €107,749 | €1,443,581 | +€1.3m | +1,240% |
| Amounts payable within one year | 42/48 | €102,627 | €1,442,824 | +€1.3m | +1,306% |
| Financial debts | 43 | €444 | €0 | -€444 | -100% |
| Credit institutions | 430/8 | €444 | €0 | -€444 | -100% |
| Trade debts | 44 | €924 | €1,217 | +€294 | +31.8% |
| Suppliers | 440/4 | €924 | €1,217 | +€294 | +31.8% |
| Taxes, remuneration and social security | 45 | €39,773 | €260,783 | +€221,010 | +556% |
| Taxes | 450/3 | €39,773 | €260,783 | +€221,010 | +556% |
| Other amounts payable | 47/48 | €61,486 | €1,180,823 | +€1.1m | +1,820% |
| Accrued charges and deferred income | 492/3 | €5,123 | €757 | -€4,365 | -85.2% |
| Non-recurring operating income | 76A | €6,750 | €4,000 | -€2,750 | -40.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,303 | €41,962 | -€14,341 | -25.5% |
| Other operating charges | 640/8 | €1,394 | €4,177 | +€2,783 | +200% |
| Gross operating margin | 9900 | €628,231 | €695,157 | +€66,926 | +10.7% |
| Operating profit (loss) | 9901 | €570,534 | €649,019 | +€78,484 | +13.8% |
| Financial income | 75/76B | €13,647 | €12,709 | -€937 | -6.9% |
| Recurring financial income | 75 | €13,647 | €12,709 | -€937 | -6.9% |
| Financial charges | 65/66B | €4,540 | €149 | -€4,391 | -96.7% |
| Recurring financial charges | 65 | €4,540 | €149 | -€4,391 | -96.7% |
| Profit (loss) for the period before taxes | 9903 | €579,641 | €661,579 | +€81,938 | +14.1% |
| Income taxes | 67/77 | €142,058 | €164,369 | +€22,311 | +15.7% |
| Profit (loss) for the period | 9904 | €437,583 | €497,211 | +€59,628 | +13.6% |
| Transfer from tax-exempt reserves | 789 | €126,300 | €92,620 | -€33,680 | -26.7% |
| Transfer to tax-exempt reserves | 689 | €3,274 | €210,500 | +€207,226 | +6,330% |
| Profit (loss) for the period to be appropriated | 9905 | €560,609 | €379,331 | -€181,279 | -32.3% |
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 29 October 2026 via checked.be.