WAGRAM BOUW: what changed
WAGRAM BOUW
Largest movements
- Receivables within one year -€974,608
down €974,608 (-66.7%), from €1.5m to €487,064
of which Other amounts receivable: -€880,360
- Cash -€23,435
down €23,435 (-86.9%), from €26,963 to €3,528
mainly Advances received (-€1.0m) and Net result for the year (-€92,052)
- Advances received -€1.0m
no longer reported in 2025 (was €1.0m)
- Accrued charges and deferred income +€193,033
up €193,033 (+74,064%), from €261 to €193,294
- Profit (loss) carried forward -€92,052
down €92,052 (-573%), from -€16,064 to -€108,116
- Other debts -€78,728
down €78,728 (-39.5%), from €199,284 to €120,556
- Trade debts +€20,835
up €20,835 (+10.3%), from €201,624 to €222,459
- Other operating charges +€60,082
up €60,082 (+3,339%), from €1,799 to €61,882
- Gross operating margin -€32,970
down €32,970 (-5,978%), from -€552 to -€33,522
- Financial income +€6,653
up €6,653 (+29.2%), from €22,811 to €29,464
- Financial charges -€4,150
down €4,150 (-13.7%), from €30,263 to €26,113
of which Financial charges: -€20,985
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,494,936 | €496,392 | -€998,544 | -66.8% |
| Fixed assets | 21/28 | €6,300 | €5,800 | -€500 | -7.9% |
| Financial fixed assets | 28 | €6,300 | €5,800 | -€500 | -7.9% |
| Current assets | 29/58 | €1,488,636 | €490,592 | -€998,044 | -67.0% |
| Amounts receivable within one year | 40/41 | €1,461,672 | €487,064 | -€974,608 | -66.7% |
| Trade receivables | 40 | €94,249 | - | -€94,249 | |
| Other amounts receivable | 41 | €1,367,424 | €487,064 | -€880,360 | -64.4% |
| Cash at bank and in hand | 54/58 | €26,963 | €3,528 | -€23,435 | -86.9% |
| Total equity and liabilities | 10/49 | €1,494,936 | €496,392 | -€998,544 | -66.8% |
| Equity | 10/15 | €52,136 | -€39,916 | -€92,052 | |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,064 | -€108,116 | -€92,052 | -573% |
| Amounts payable | 17/49 | €1,442,800 | €536,308 | -€906,492 | -62.8% |
| Amounts payable within one year | 42/48 | €1,442,539 | €343,015 | -€1.1m | -76.2% |
| Trade debts | 44 | €201,624 | €222,459 | +€20,835 | +10.3% |
| Suppliers | 440/4 | €201,624 | €222,459 | +€20,835 | +10.3% |
| Advances received on contracts in progress | 46 | €1,041,631 | - | -€1.0m | |
| Other amounts payable | 47/48 | €199,284 | €120,556 | -€78,728 | -39.5% |
| Accrued charges and deferred income | 492/3 | €261 | €193,294 | +€193,033 | +74,064% |
| Other operating charges | 640/8 | €1,799 | €61,882 | +€60,082 | +3,339% |
| Gross operating margin | 9900 | -€552 | -€33,522 | -€32,970 | -5,978% |
| Operating profit (loss) | 9901 | -€2,351 | -€95,403 | -€93,052 | -3,958% |
| Financial income | 75/76B | €22,811 | €29,464 | +€6,653 | +29.2% |
| Recurring financial income | 75 | €22,811 | €29,464 | +€6,653 | +29.2% |
| Financial charges | 65/66B | €30,263 | €26,113 | -€4,150 | -13.7% |
| Recurring financial charges | 65 | €30,263 | €9,278 | -€20,985 | -69.3% |
| Non-recurring financial charges | 66B | - | €16,835 | +€16,835 | |
| Profit (loss) for the period before taxes | 9903 | -€9,803 | -€92,052 | -€82,249 | -839% |
| Profit (loss) for the period | 9904 | -€9,803 | -€92,052 | -€82,249 | -839% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,803 | -€92,052 | -€82,249 | -839% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.