VAN WEYENBERGH ASSE: 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.
VAN WEYENBERGH ASSE
Largest movements
- Stocks and contracts -€45,824
down €45,824 (-38.1%), from €120,397 to €74,573
- Receivables within one year -€39,449
down €39,449 (-9.9%), from €396,791 to €357,342
of which Other amounts receivable: -€37,307
- Cash +€23,557
up €23,557 (+140%), from €16,783 to €40,340
mainly Stocks and contracts (+€45,824) and Receivables within one year (+€39,449)
- Debts after one year -€51,879
down €51,879 (-47.5%), from €109,245 to €57,366
- Trade debts -€16,766
down €16,766 (-13.5%), from €124,494 to €107,728
- Reserves +€10,512
up €10,512 (+4.4%), from €237,078 to €247,589
- Tax, wage and social debts -€7,392
down €7,392 (-9.7%), from €76,573 to €69,181
of which Taxes: -€6,433
- Gross operating margin -€72,247
down €72,247 (-16.3%), from €444,068 to €371,821
- Depreciation -€47,383
down €47,383 (-56.6%), from €83,740 to €36,357
- Staff costs +€17,505
up €17,505 (+6.1%), from €284,859 to €302,364
- Taxes -€16,466
down €16,466 (-64.6%), from €25,509 to €9,043
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 | €618,860 | €554,344 | -€64,516 | -10.4% |
| Fixed assets | 21/28 | €68,326 | €62,423 | -€5,903 | -8.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €68,326 | €62,423 | -€5,903 | -8.6% |
| Plant, machinery and equipment | 23 | €13,964 | €13,315 | -€648 | -4.6% |
| Furniture and vehicles | 24 | €5,589 | €6,581 | +€992 | +17.7% |
| Other tangible fixed assets | 26 | €48,773 | €42,526 | -€6,247 | -12.8% |
| Current assets | 29/58 | €550,534 | €491,920 | -€58,613 | -10.6% |
| Stocks and contracts in progress | 3 | €120,397 | €74,573 | -€45,824 | -38.1% |
| Stocks | 30/36 | €120,397 | €74,573 | -€45,824 | -38.1% |
| Amounts receivable within one year | 40/41 | €396,791 | €357,342 | -€39,449 | -9.9% |
| Trade receivables | 40 | €81,907 | €79,764 | -€2,143 | -2.6% |
| Other amounts receivable | 41 | €314,884 | €277,578 | -€37,307 | -11.8% |
| Cash at bank and in hand | 54/58 | €16,783 | €40,340 | +€23,557 | +140% |
| Deferred charges and accrued income | 490/1 | €16,563 | €19,665 | +€3,102 | +18.7% |
| Total equity and liabilities | 10/49 | €618,860 | €554,344 | -€64,516 | -10.4% |
| Equity | 10/15 | €255,678 | €266,189 | +€10,512 | +4.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €237,078 | €247,589 | +€10,512 | +4.4% |
| Distributable reserves | 133 | €237,078 | €247,589 | +€10,512 | +4.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €363,182 | €288,154 | -€75,028 | -20.7% |
| Amounts payable after more than one year | 17 | €109,245 | €57,366 | -€51,879 | -47.5% |
| Financial debts | 170/4 | €109,245 | €57,366 | -€51,879 | -47.5% |
| Amounts payable within one year | 42/48 | €251,937 | €228,788 | -€23,148 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | €50,870 | €51,879 | +€1,010 | +2.0% |
| Trade debts | 44 | €124,494 | €107,728 | -€16,766 | -13.5% |
| Suppliers | 440/4 | €124,494 | €107,728 | -€16,766 | -13.5% |
| Taxes, remuneration and social security | 45 | €76,573 | €69,181 | -€7,392 | -9.7% |
| Taxes | 450/3 | €53,269 | €46,836 | -€6,433 | -12.1% |
| Remuneration and social security | 454/9 | €23,304 | €22,346 | -€958 | -4.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,000 | = | 0.0% |
| Non-recurring operating income | 76A | €34,507 | €0 | -€34,507 | -100% |
| Remuneration, social security and pensions | 62 | €284,859 | €302,364 | +€17,505 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,740 | €36,357 | -€47,383 | -56.6% |
| Other operating charges | 640/8 | €4,348 | €4,059 | -€289 | -6.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €444,068 | €371,821 | -€72,247 | -16.3% |
| Operating profit (loss) | 9901 | €71,121 | €29,041 | -€42,080 | -59.2% |
| Financial income | 75/76B | €8,215 | €7,572 | -€643 | -7.8% |
| Recurring financial income | 75 | €8,215 | €7,572 | -€643 | -7.8% |
| Financial charges | 65/66B | €7,619 | €7,916 | +€297 | +3.9% |
| Recurring financial charges | 65 | €7,619 | €7,916 | +€297 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €71,717 | €28,696 | -€43,020 | -60.0% |
| Income taxes | 67/77 | €25,509 | €9,043 | -€16,466 | -64.6% |
| Profit (loss) for the period | 9904 | €46,208 | €19,654 | -€26,554 | -57.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,208 | €19,654 | -€26,554 | -57.5% |
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 30 October 2026 via checked.be.