Interieur Waerniers: what changed
What changed
Interieur Waerniers
NACE 31.004, Manufacture of dining room, living room, bedroom and bathroom furniture
filed annual accounts (NBB)
Net result for the year
€39,864
2024 · €44,852-€4,988
Equity
€75,722
2024 · €54,591+€21,131
Cash
€135,731
2024 · €64,416+€71,315
Balance sheet total
€216,692
2024 · €145,364+€71,328
Largest movements
Assets
- Cash +€71,315
up €71,315 (+111%), from €64,416 to €135,731
mainly Net result for the year (+€39,864) and Advances received (+€27,500)
- Tangible fixed assets +€11,148
up €11,148 (+53.2%), from €20,937 to €32,085
of which Furniture and vehicles: +€24,896
- Receivables within one year -€5,093
down €5,093 (-14.7%), from €34,674 to €29,581
of which Trade receivables: -€11,217
- Deferred charges and accrued income -€3,329
down €3,329 (-55.3%), from €6,016 to €2,686
- Stocks and contracts -€2,712
down €2,712 (-14.0%), from €19,321 to €16,609
Equity and liabilities
- Advances received +€27,500
new in 2025: €27,500
- Other debts -€26,184
down €26,184 (-58.3%), from €44,917 to €18,733
- Debts after one year +€25,653
new in 2025: €25,653
- Reserves +€21,131
up €21,131 (+38.8%), from €54,491 to €75,622
- Trade debts +€21,018
up €21,018 (+59.6%), from €35,239 to €56,257
Income statement
- Gross operating margin +€21,146
up €21,146 (+9.5%), from €222,783 to €243,929
- Staff costs +€15,174
up €15,174 (+11.0%), from €138,167 to €153,341
- Write-downs -€9,308
down €9,308 (-100%), from €9,308 to €0
- Depreciation +€5,756
up €5,756 (+68.6%), from €8,390 to €14,146
- Taxes +€2,857
up €2,857 (+15.5%), from €18,452 to €21,309
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
€44,852
Gross operating margin
+€21,146
Staff costs
-€15,174
Depreciation
-€5,756
Write-downs
+€9,308
Other operating charges
+€1,146
Other operating items
-€12,256
Financial income
+€283
Financial charges
-€828
Taxes
-€2,857
Result 2025
€39,864
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
+€83,776
Investment
-€25,294
Financing
+€12,833
Cash 2024
€64,416
From operations (derived)
+€83,776
Net result for the year
+€39,864
Depreciation
+€14,146
Stocks and contracts
+€2,712
Receivables within one year
+€5,093
Deferred charges and accrued income
+€3,329
Trade debts
+€21,018
Tax, wage and social debts
-€3,703
Advances received
+€27,500
Other debts
-€26,184
Investment (derived)
-€25,294
Investment in fixed assets (net)
-€25,294
Financing
+€12,833
Debts after one year
+€25,653
Current portion of long-term debt
+€5,913
Contributions, distributions and other
-€18,733
Cash 2025
€135,731
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €145,364 | €216,692 | +€71,328 | +49.1% |
| Fixed assets | 21/28 | €20,937 | €32,085 | +€11,148 | +53.2% |
| Tangible fixed assets | 22/27 | €20,937 | €32,085 | +€11,148 | +53.2% |
| Land and buildings | 22 | €71 | €0 | -€71 | -100% |
| Plant, machinery and equipment | 23 | €3,686 | €2,266 | -€1,421 | -38.5% |
| Furniture and vehicles | 24 | €4,924 | €29,820 | +€24,896 | +506% |
| Other tangible fixed assets | 26 | €12,256 | €0 | -€12,256 | -100% |
| Current assets | 29/58 | €124,427 | €184,607 | +€60,180 | +48.4% |
| Stocks and contracts in progress | 3 | €19,321 | €16,609 | -€2,712 | -14.0% |
| Stocks | 30/36 | €19,321 | €16,609 | -€2,712 | -14.0% |
| Amounts receivable within one year | 40/41 | €34,674 | €29,581 | -€5,093 | -14.7% |
| Trade receivables | 40 | €23,780 | €12,563 | -€11,217 | -47.2% |
| Other amounts receivable | 41 | €10,894 | €17,018 | +€6,124 | +56.2% |
| Cash at bank and in hand | 54/58 | €64,416 | €135,731 | +€71,315 | +111% |
| Deferred charges and accrued income | 490/1 | €6,016 | €2,686 | -€3,329 | -55.3% |
| Total equity and liabilities | 10/49 | €145,364 | €216,692 | +€71,328 | +49.1% |
| Equity | 10/15 | €54,591 | €75,722 | +€21,131 | +38.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €54,491 | €75,622 | +€21,131 | +38.8% |
| Distributable reserves | 133 | €54,491 | €75,622 | +€21,131 | +38.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €90,773 | €140,970 | +€50,197 | +55.3% |
| Amounts payable after more than one year | 17 | - | €25,653 | +€25,653 | |
| Financial debts | 170/4 | - | €25,653 | +€25,653 | |
| Amounts payable within one year | 42/48 | €90,773 | €115,317 | +€24,544 | +27.0% |
| Current portion of amounts payable after more than one year | 42 | €1,297 | €7,209 | +€5,913 | +456% |
| Trade debts | 44 | €35,239 | €56,257 | +€21,018 | +59.6% |
| Suppliers | 440/4 | €35,239 | €56,257 | +€21,018 | +59.6% |
| Advances received on contracts in progress | 46 | - | €27,500 | +€27,500 | |
| Taxes, remuneration and social security | 45 | €9,321 | €5,618 | -€3,703 | -39.7% |
| Taxes | 450/3 | €5,991 | €2,542 | -€3,449 | -57.6% |
| Remuneration and social security | 454/9 | €3,330 | €3,077 | -€253 | -7.6% |
| Other amounts payable | 47/48 | €44,917 | €18,733 | -€26,184 | -58.3% |
| Remuneration, social security and pensions | 62 | €138,167 | €153,341 | +€15,174 | +11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,390 | €14,146 | +€5,756 | +68.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,308 | €0 | -€9,308 | -100% |
| Other operating charges | 640/8 | €2,397 | €1,251 | -€1,146 | -47.8% |
| Non-recurring operating charges | 66A | - | €12,256 | +€12,256 | |
| Gross operating margin | 9900 | €222,783 | €243,929 | +€21,146 | +9.5% |
| Operating profit (loss) | 9901 | €64,521 | €62,935 | -€1,587 | -2.5% |
| Financial income | 75/76B | €61 | €344 | +€283 | +466% |
| Recurring financial income | 75 | €61 | €344 | +€283 | +466% |
| Financial charges | 65/66B | €1,278 | €2,106 | +€828 | +64.7% |
| Recurring financial charges | 65 | €1,278 | €2,106 | +€828 | +64.7% |
| Profit (loss) for the period before taxes | 9903 | €63,304 | €61,173 | -€2,131 | -3.4% |
| Income taxes | 67/77 | €18,452 | €21,309 | +€2,857 | +15.5% |
| Profit (loss) for the period | 9904 | €44,852 | €39,864 | -€4,988 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €44,852 | €39,864 | -€4,988 | -11.1% |
Next steps
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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 5 November 2026 via checked.be.