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JF WARNIER TOITURES: what changed

What changed

JF WARNIER TOITURES

BE 0665.922.222
NACE 43.910, Bricklaying and masonry work
filed annual accounts (NBB)
Financial years compared with
Net result for the year
€71,763
2024 · €45,323+€26,440
Equity
€400,076
2024 · €348,313+€51,763
Cash
€172,276
2024 · €128,805+€43,471
Balance sheet total
€499,724
2024 · €445,081+€54,642

Largest movements

2024 to 2025
Assets
  • Cash +€43,471

    up €43,471 (+33.7%), from €128,805 to €172,276

    mainly Net result for the year (+€71,763) and Depreciation (+€16,198)

  • Tangible fixed assets +€20,127

    up €20,127 (+15.7%), from €127,866 to €147,994

    of which Furniture and vehicles: +€25,536

  • Stocks and contracts -€5,507

    down €5,507 (-24.7%), from €22,337 to €16,831

Equity and liabilities
  • Reserves +€30,000

    up €30,000 (+31.0%), from €96,860 to €126,860

  • Profit (loss) carried forward +€21,763

    up €21,763 (+9.1%), from €239,053 to €260,816

  • Debts after one year -€12,325

    down €12,325 (-28.1%), from €43,891 to €31,565

  • Other debts +€11,544

    up €11,544 (+35.1%), from €32,862 to €44,405

  • Tax, wage and social debts +€7,537

    up €7,537 (+1,507%), from €500 to €8,037

    of which Remuneration and social security: +€4,446

Income statement
  • Gross operating margin +€37,864

    up €37,864 (+40.8%), from €92,889 to €130,753

  • Depreciation +€5,605

    up €5,605 (+52.9%), from €10,593 to €16,198

  • Taxes +€4,720

    up €4,720 (+26.7%), from €17,702 to €22,422

  • Other operating charges +€2,501

    up €2,501 (+128%), from €1,950 to €4,451

Change in the result, 2024 to 2025

effect on the result

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 €45,323
Gross operating margin +€37,864
Staff costs +€475
Depreciation -€5,605
Other operating charges -€2,501
Financial income +€970
Financial charges -€44
Taxes -€4,720
Result 2025 €71,763
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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 +€111,953
Investment -€36,325
Financing -€32,157
Cash 2024 €128,805
Net result for the year +€71,763
Depreciation +€16,198
Stocks and contracts +€5,507
Receivables within one year -€1,351
Deferred charges and accrued income +€4,800
Trade debts -€4,021
Tax, wage and social debts +€7,537
Other debts +€11,544
Accrued charges and deferred income -€23
Investment in fixed assets (net) -€36,325
Debts after one year -€12,325
Current portion of long-term debt +€168
Contributions, distributions and other -€20,000
Cash 2025 €172,276
brings cash intakes cash out
Every line side by side 45 lines
Line Code 2024 2025 Change %
Total assets 20/58 €445,081 €499,724 +€54,642 +12.3%
Fixed assets 21/28 €127,866 €147,994 +€20,127 +15.7%
Tangible fixed assets 22/27 €127,866 €147,994 +€20,127 +15.7%
Land and buildings 22 €123,437 €118,264 -€5,173 -4.2%
Plant, machinery and equipment 23 €2,355 €2,120 -€235 -10.0%
Furniture and vehicles 24 €2,075 €27,610 +€25,536 +1,231%
Current assets 29/58 €317,215 €351,730 +€34,515 +10.9%
Stocks and contracts in progress 3 €22,337 €16,831 -€5,507 -24.7%
Stocks 30/36 €22,337 €16,831 -€5,507 -24.7%
Amounts receivable within one year 40/41 €160,852 €162,203 +€1,351 +0.8%
Trade receivables 40 €150,038 €154,537 +€4,499 +3.0%
Other amounts receivable 41 €10,815 €7,666 -€3,148 -29.1%
Cash at bank and in hand 54/58 €128,805 €172,276 +€43,471 +33.7%
Deferred charges and accrued income 490/1 €5,220 €420 -€4,800 -92.0%
Total equity and liabilities 10/49 €445,081 €499,724 +€54,642 +12.3%
Equity 10/15 €348,313 €400,076 +€51,763 +14.9%
Contributions 10/11 €12,400 €12,400 = 0.0%
Reserves 13 €96,860 €126,860 +€30,000 +31.0%
Distributable reserves 133 €96,860 €126,860 +€30,000 +31.0%
Profit (loss) carried forward 14 €239,053 €260,816 +€21,763 +9.1%
Amounts payable 17/49 €96,769 €99,648 +€2,879 +3.0%
Amounts payable after more than one year 17 €43,891 €31,565 -€12,325 -28.1%
Financial debts 170/4 €43,891 €31,565 -€12,325 -28.1%
Amounts payable within one year 42/48 €52,855 €68,082 +€15,228 +28.8%
Current portion of amounts payable after more than one year 42 €12,157 €12,325 +€168 +1.4%
Trade debts 44 €7,337 €3,315 -€4,021 -54.8%
Suppliers 440/4 €7,337 €3,315 -€4,021 -54.8%
Taxes, remuneration and social security 45 €500 €8,037 +€7,537 +1,507%
Taxes 450/3 €500 €3,591 +€3,091 +618%
Remuneration and social security 454/9 - €4,446 +€4,446
Other amounts payable 47/48 €32,862 €44,405 +€11,544 +35.1%
Accrued charges and deferred income 492/3 €23 - -€23
Remuneration, social security and pensions 62 €15,833 €15,358 -€475 -3.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €10,593 €16,198 +€5,605 +52.9%
Other operating charges 640/8 €1,950 €4,451 +€2,501 +128%
Gross operating margin 9900 €92,889 €130,753 +€37,864 +40.8%
Operating profit (loss) 9901 €64,512 €94,746 +€30,233 +46.9%
Financial income 75/76B €78 €1,048 +€970 +1,246%
Recurring financial income 75 €78 €1,048 +€970 +1,246%
Financial charges 65/66B €1,566 €1,609 +€44 +2.8%
Recurring financial charges 65 €1,566 €1,609 +€44 +2.8%
Profit (loss) for the period before taxes 9903 €63,025 €94,185 +€31,160 +49.4%
Income taxes 67/77 €17,702 €22,422 +€4,720 +26.7%
Profit (loss) for the period 9904 €45,323 €71,763 +€26,440 +58.3%
Profit (loss) for the period to be appropriated 9905 €45,323 €71,763 +€26,440 +58.3%
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 2 November 2026 via checked.be.