ESCARGOTIERE DE WARNANT: what changed
What changed
ESCARGOTIERE DE WARNANT
NACE 01.480, Raising of other animals
filed annual accounts (NBB)
Net result for the year
-€5,095
2024 · €9,721-€14,815
Equity
€163,387
2024 · €169,094-€5,707
Cash
€12,372
2024 · €13,478-€1,106
Balance sheet total
€369,256
2024 · €369,846-€590
Largest movements
Assets
- Tangible fixed assets -€28,878
down €28,878 (-12.5%), from €230,795 to €201,917
- Receivables within one year +€25,449
up €25,449 (+22.0%), from €115,727 to €141,176
of which Trade receivables: +€25,386
- Stocks and contracts +€5,101
up €5,101 (+62.3%), from €8,193 to €13,294
Equity and liabilities
- Trade debts +€78,276
new in 2025: €78,276
- Short-term financial debts -€39,939
no longer reported in 2025 (was €39,939)
- Debts after one year -€33,604
down €33,604 (-38.3%), from €87,811 to €54,207
- Profit (loss) carried forward -€5,095
down €5,095 (-10.2%), from €50,173 to €45,078
- Tax, wage and social debts +€3,915
up €3,915 (+11.8%), from €33,279 to €37,194
of which Remuneration and social security: +€3,917
Income statement
- Staff costs +€19,451
up €19,451 (+13.7%), from €142,429 to €161,880
- Taxes -€3,262
down €3,262 (-74.5%), from €4,381 to €1,119
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€9,721
Gross operating margin
+€2,045
Staff costs
-€19,451
Depreciation
-€629
Other operating charges
-€271
Other operating items
-€558
Financial income
-€3
Financial charges
+€789
Taxes
+€3,262
Result 2025
-€5,095
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€82,657
Investment
-€7,009
Financing
-€76,753
Cash 2024
€13,478
From operations (derived)
+€82,657
Net result for the year
-€5,095
Depreciation
+€35,827
Stocks and contracts
-€5,101
Receivables within one year
-€25,449
Deferred charges and accrued income
+€1,216
Provisions
-€204
Trade debts
+€78,276
Tax, wage and social debts
+€3,915
Other debts
+€1,771
Accrued charges and deferred income
-€2,500
Investment (derived)
-€7,009
Investment in fixed assets (net)
-€7,009
Financing
-€76,753
Debts after one year
-€33,604
Current portion of long-term debt
-€2,598
Short-term financial debts
-€39,939
Contributions, distributions and other
-€612
Cash 2025
€12,372
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €369,846 | €369,256 | -€590 | -0.2% |
| Fixed assets | 21/28 | €230,845 | €202,027 | -€28,818 | -12.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €230,795 | €201,917 | -€28,878 | -12.5% |
| Land and buildings | 22 | €187,949 | €174,173 | -€13,776 | -7.3% |
| Plant, machinery and equipment | 23 | €23,686 | €18,224 | -€5,462 | -23.1% |
| Furniture and vehicles | 24 | €19,160 | €8,692 | -€10,468 | -54.6% |
| Assets under construction and advance payments | 27 | - | €827 | +€827 | |
| Financial fixed assets | 28 | €50 | €110 | +€60 | +120% |
| Current assets | 29/58 | €139,001 | €167,229 | +€28,228 | +20.3% |
| Stocks and contracts in progress | 3 | €8,193 | €13,294 | +€5,101 | +62.3% |
| Stocks | 30/36 | €8,193 | €13,294 | +€5,101 | +62.3% |
| Amounts receivable within one year | 40/41 | €115,727 | €141,176 | +€25,449 | +22.0% |
| Trade receivables | 40 | €113,058 | €138,443 | +€25,386 | +22.5% |
| Other amounts receivable | 41 | €2,670 | €2,733 | +€63 | +2.4% |
| Cash at bank and in hand | 54/58 | €13,478 | €12,372 | -€1,106 | -8.2% |
| Deferred charges and accrued income | 490/1 | €1,604 | €387 | -€1,216 | -75.9% |
| Total equity and liabilities | 10/49 | €369,846 | €369,256 | -€590 | -0.2% |
| Equity | 10/15 | €169,094 | €163,387 | -€5,707 | -3.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €109,660 | €109,660 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €107,800 | €107,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,173 | €45,078 | -€5,095 | -10.2% |
| Investment grants | 15 | €3,061 | €2,449 | -€612 | -20.0% |
| Provisions and deferred taxes | 16 | €1,020 | €816 | -€204 | -20.0% |
| Deferred taxes | 168 | €1,020 | €816 | -€204 | -20.0% |
| Amounts payable | 17/49 | €199,731 | €205,052 | +€5,321 | +2.7% |
| Amounts payable after more than one year | 17 | €87,811 | €54,207 | -€33,604 | -38.3% |
| Financial debts | 170/4 | €87,811 | €54,207 | -€33,604 | -38.3% |
| Amounts payable within one year | 42/48 | €109,420 | €150,845 | +€41,425 | +37.9% |
| Current portion of amounts payable after more than one year | 42 | €36,202 | €33,604 | -€2,598 | -7.2% |
| Financial debts | 43 | €39,939 | - | -€39,939 | |
| Credit institutions | 430/8 | €39,939 | - | -€39,939 | |
| Trade debts | 44 | - | €78,276 | +€78,276 | |
| Suppliers | 440/4 | - | €78,276 | +€78,276 | |
| Taxes, remuneration and social security | 45 | €33,279 | €37,194 | +€3,915 | +11.8% |
| Taxes | 450/3 | €14,657 | €14,655 | -€2 | 0.0% |
| Remuneration and social security | 454/9 | €18,622 | €22,539 | +€3,917 | +21.0% |
| Other amounts payable | 47/48 | - | €1,771 | +€1,771 | |
| Accrued charges and deferred income | 492/3 | €2,500 | - | -€2,500 | |
| Non-recurring operating income | 76A | - | €147 | +€147 | |
| Remuneration, social security and pensions | 62 | €142,429 | €161,880 | +€19,451 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,199 | €35,827 | +€629 | +1.8% |
| Other operating charges | 640/8 | €5,315 | €5,587 | +€271 | +5.1% |
| Non-recurring operating charges | 66A | €693 | €1,250 | +€558 | +80.5% |
| Gross operating margin | 9900 | €203,401 | €205,446 | +€2,045 | +1.0% |
| Operating profit (loss) | 9901 | €19,765 | €901 | -€18,863 | -95.4% |
| Financial income | 75/76B | €624 | €621 | -€3 | -0.5% |
| Recurring financial income | 75 | €624 | €621 | -€3 | -0.5% |
| Financial charges | 65/66B | €6,491 | €5,702 | -€789 | -12.2% |
| Recurring financial charges | 65 | €6,491 | €5,702 | -€789 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €13,898 | -€4,179 | -€18,077 | |
| Transfer from deferred taxes | 780 | €204 | €204 | = | 0.0% |
| Income taxes | 67/77 | €4,381 | €1,119 | -€3,262 | -74.5% |
| Profit (loss) for the period | 9904 | €9,721 | -€5,095 | -€14,815 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,721 | -€5,095 | -€14,815 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.