Verpleging Wendy’s: 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.
Verpleging Wendy’s
Largest movements
- Cash +€12,150
up €12,150 (+633%), from €1,919 to €14,068
mainly Net result for the year (+€12,144) and Tax, wage and social debts (+€5,381)
- Deferred charges and accrued income +€2,260
up €2,260 (+40.2%), from €5,621 to €7,881
- Receivables within one year +€2,192
new in 2025: €2,192
- Tangible fixed assets +€1,202
new in 2025: €1,202
- Reserves +€11,311
up €11,311 (+345%), from €3,278 to €14,589
- Tax, wage and social debts +€5,381
up €5,381 (+471%), from €1,144 to €6,525
- Other debts +€565
up €565 (+3,185%), from €18 to €583
- Trade debts +€546
up €546 (+91.1%), from €600 to €1,146
- Gross operating margin +€13,560
up €13,560 (+305%), from €4,445 to €18,005
- Taxes +€3,988
up €3,988 (+349%), from €1,144 to €5,132
- Depreciation +€335
new in 2025: €335
- Other operating charges +€247
new in 2025: €247
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 | €7,539 | €25,343 | +€17,803 | +236% |
| Fixed assets | 21/28 | - | €1,202 | +€1,202 | |
| Tangible fixed assets | 22/27 | - | €1,202 | +€1,202 | |
| Plant, machinery and equipment | 23 | - | €1,202 | +€1,202 | |
| Current assets | 29/58 | €7,539 | €24,141 | +€16,602 | +220% |
| Amounts receivable within one year | 40/41 | - | €2,192 | +€2,192 | |
| Other amounts receivable | 41 | - | €2,192 | +€2,192 | |
| Cash at bank and in hand | 54/58 | €1,919 | €14,068 | +€12,150 | +633% |
| Deferred charges and accrued income | 490/1 | €5,621 | €7,881 | +€2,260 | +40.2% |
| Total equity and liabilities | 10/49 | €7,539 | €25,343 | +€17,803 | +236% |
| Equity | 10/15 | €5,778 | €17,089 | +€11,311 | +196% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €3,278 | €14,589 | +€11,311 | +345% |
| Distributable reserves | 133 | €3,278 | €14,589 | +€11,311 | +345% |
| Amounts payable | 17/49 | €1,761 | €8,254 | +€6,493 | +369% |
| Amounts payable within one year | 42/48 | €1,761 | €8,254 | +€6,493 | +369% |
| Trade debts | 44 | €600 | €1,146 | +€546 | +91.1% |
| Suppliers | 440/4 | €600 | €1,146 | +€546 | +91.1% |
| Taxes, remuneration and social security | 45 | €1,144 | €6,525 | +€5,381 | +471% |
| Taxes | 450/3 | €1,144 | €6,525 | +€5,381 | +471% |
| Other amounts payable | 47/48 | €18 | €583 | +€565 | +3,185% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €335 | +€335 | |
| Other operating charges | 640/8 | - | €247 | +€247 | |
| Gross operating margin | 9900 | €4,445 | €18,005 | +€13,560 | +305% |
| Operating profit (loss) | 9901 | €4,445 | €17,423 | +€12,977 | +292% |
| Financial income | 75/76B | €0 | €3 | +€2 | +24,900% |
| Recurring financial income | 75 | €0 | €3 | +€2 | +24,900% |
| Financial charges | 65/66B | €23 | €150 | +€127 | +543% |
| Recurring financial charges | 65 | €23 | €150 | +€127 | +543% |
| Profit (loss) for the period before taxes | 9903 | €4,422 | €17,275 | +€12,853 | +291% |
| Income taxes | 67/77 | €1,144 | €5,132 | +€3,988 | +349% |
| Profit (loss) for the period | 9904 | €3,278 | €12,144 | +€8,865 | +270% |
| Profit (loss) for the period to be appropriated | 9905 | €3,278 | €12,144 | +€8,865 | +270% |
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 29 October 2026 via checked.be.