Residentie Wayenberg: what changed
Two fiscal 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.
Residentie Wayenberg
Largest movements
- Tangible fixed assets -€18,893
down €18,893 (-12.3%), from €153,108 to €134,215
of which Land and buildings: -€17,919
- Cash -€8,215
down €8,215 (-55.1%), from €14,909 to €6,694
mainly Other debts (-€18,767) and Net result for the year (-€7,016)
- Deferred charges and accrued income -€3,069
down €3,069 (-61.7%), from €4,974 to €1,905
- Other debts -€18,767
down €18,767 (-58.2%), from €32,242 to €13,475
- Profit (loss) carried forward -€7,016
new in 2025: -€7,016
- Tax, wage and social debts -€3,175
down €3,175 (-88.6%), from €3,582 to €407
- Revaluation surpluses -€2,974
down €2,974 (-50.0%), from €5,949 to €2,975
- Reserves +€2,974
up €2,974 (+3.9%), from €76,480 to €79,454
- Gross operating margin -€15,905
down €15,905 (-44.3%), from €35,876 to €19,971
- Taxes -€2,991
no longer reported in 2025 (was €2,991)
- Financial charges -€674
down €674 (-31.2%), from €2,162 to €1,488
- Depreciation -€453
down €453 (-2.3%), from €19,347 to €18,894
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.
Cash bridge derived
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 | €172,991 | €142,814 | -€30,177 | -17.4% |
| Fixed assets | 21/28 | €153,108 | €134,215 | -€18,893 | -12.3% |
| Tangible fixed assets | 22/27 | €153,108 | €134,215 | -€18,893 | -12.3% |
| Land and buildings | 22 | €148,667 | €130,748 | -€17,919 | -12.1% |
| Plant, machinery and equipment | 23 | €4,441 | €3,467 | -€974 | -21.9% |
| Current assets | 29/58 | €19,883 | €8,599 | -€11,284 | -56.8% |
| Cash at bank and in hand | 54/58 | €14,909 | €6,694 | -€8,215 | -55.1% |
| Deferred charges and accrued income | 490/1 | €4,974 | €1,905 | -€3,069 | -61.7% |
| Total equity and liabilities | 10/49 | €172,991 | €142,814 | -€30,177 | -17.4% |
| Equity | 10/15 | €132,007 | €124,991 | -€7,016 | -5.3% |
| Contributions | 10/11 | €49,578 | €49,578 | = | 0.0% |
| Revaluation surpluses | 12 | €5,949 | €2,975 | -€2,974 | -50.0% |
| Reserves | 13 | €76,480 | €79,454 | +€2,974 | +3.9% |
| Distributable reserves | 133 | €76,480 | €79,454 | +€2,974 | +3.9% |
| Profit (loss) carried forward | 14 | - | -€7,016 | -€7,016 | |
| Amounts payable | 17/49 | €40,984 | €17,823 | -€23,161 | -56.5% |
| Amounts payable within one year | 42/48 | €39,605 | €16,873 | -€22,732 | -57.4% |
| Trade debts | 44 | €3,781 | €2,991 | -€790 | -20.9% |
| Suppliers | 440/4 | €3,781 | €2,991 | -€790 | -20.9% |
| Taxes, remuneration and social security | 45 | €3,582 | €407 | -€3,175 | -88.6% |
| Taxes | 450/3 | €3,582 | €407 | -€3,175 | -88.6% |
| Other amounts payable | 47/48 | €32,242 | €13,475 | -€18,767 | -58.2% |
| Accrued charges and deferred income | 492/3 | €1,379 | €950 | -€429 | -31.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,347 | €18,894 | -€453 | -2.3% |
| Other operating charges | 640/8 | €6,544 | €6,809 | +€265 | +4.0% |
| Gross operating margin | 9900 | €35,876 | €19,971 | -€15,905 | -44.3% |
| Operating profit (loss) | 9901 | €9,985 | -€5,732 | -€15,717 | |
| Financial income | 75/76B | - | €204 | +€204 | |
| Recurring financial income | 75 | - | €204 | +€204 | |
| Financial charges | 65/66B | €2,162 | €1,488 | -€674 | -31.2% |
| Recurring financial charges | 65 | €2,162 | €1,488 | -€674 | -31.2% |
| Profit (loss) for the period before taxes | 9903 | €7,823 | -€7,016 | -€14,839 | |
| Income taxes | 67/77 | €2,991 | - | -€2,991 | |
| Profit (loss) for the period | 9904 | €4,832 | -€7,016 | -€11,848 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,832 | -€7,016 | -€11,848 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.