WAMBERSY: 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.
WAMBERSY
Largest movements
- Receivables within one year +€46,538
up €46,538 (+93.0%), from €50,058 to €96,596
of which Trade receivables: +€42,666
- Cash -€19,014
down €19,014 (-18.8%), from €101,157 to €82,143
mainly Receivables within one year (-€46,538) and Investment in fixed assets (net) (-€8,580)
- Stocks and contracts +€4,782
up €4,782 (+54.5%), from €8,775 to €13,557
- Tangible fixed assets +€2,946
up €2,946 (+8.0%), from €36,698 to €39,644
of which Furniture and vehicles: +€2,946
- Reserves +€30,000
up €30,000 (+60.2%), from €49,860 to €79,860
- Profit (loss) carried forward +€10,108
up €10,108 (+25.2%), from €40,095 to €50,204
- Trade debts -€8,378
down €8,378 (-25.6%), from €32,674 to €24,296
- Debts after one year -€4,969
down €4,969 (-10.5%), from €47,411 to €42,442
- Other debts +€4,396
up €4,396 (+78.0%), from €5,634 to €10,031
- Gross operating margin +€27,745
up €27,745 (+51.8%), from €53,607 to €81,352
- Taxes +€6,947
up €6,947 (+94.8%), from €7,329 to €14,277
- Depreciation -€3,260
down €3,260 (-36.7%), from €8,894 to €5,634
- Write-downs -€1,196
down €1,196, from €580 to -€616
- Other operating charges +€1,183
up €1,183 (+398%), from €298 to €1,481
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 | €204,076 | €241,253 | +€37,177 | +18.2% |
| Fixed assets | 21/28 | €37,698 | €40,644 | +€2,946 | +7.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €36,698 | €39,644 | +€2,946 | +8.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €36,698 | €39,644 | +€2,946 | +8.0% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €166,378 | €200,609 | +€34,231 | +20.6% |
| Stocks and contracts in progress | 3 | €8,775 | €13,557 | +€4,782 | +54.5% |
| Stocks | 30/36 | €8,775 | €13,557 | +€4,782 | +54.5% |
| Amounts receivable within one year | 40/41 | €50,058 | €96,596 | +€46,538 | +93.0% |
| Trade receivables | 40 | €41,381 | €84,046 | +€42,666 | +103% |
| Other amounts receivable | 41 | €8,677 | €12,550 | +€3,873 | +44.6% |
| Cash at bank and in hand | 54/58 | €101,157 | €82,143 | -€19,014 | -18.8% |
| Deferred charges and accrued income | 490/1 | €6,388 | €8,313 | +€1,925 | +30.1% |
| Total equity and liabilities | 10/49 | €204,076 | €241,253 | +€37,177 | +18.2% |
| Equity | 10/15 | €108,555 | €148,664 | +€40,108 | +36.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €49,860 | €79,860 | +€30,000 | +60.2% |
| Distributable reserves | 133 | €49,860 | €79,860 | +€30,000 | +60.2% |
| Profit (loss) carried forward | 14 | €40,095 | €50,204 | +€10,108 | +25.2% |
| Amounts payable | 17/49 | €95,520 | €92,589 | -€2,931 | -3.1% |
| Amounts payable after more than one year | 17 | €47,411 | €42,442 | -€4,969 | -10.5% |
| Financial debts | 170/4 | €47,411 | €42,442 | -€4,969 | -10.5% |
| Amounts payable within one year | 42/48 | €46,579 | €49,708 | +€3,128 | +6.7% |
| Current portion of amounts payable after more than one year | 42 | €6,958 | €10,634 | +€3,676 | +52.8% |
| Trade debts | 44 | €32,674 | €24,296 | -€8,378 | -25.6% |
| Suppliers | 440/4 | €32,674 | €24,296 | -€8,378 | -25.6% |
| Taxes, remuneration and social security | 45 | €1,313 | €4,747 | +€3,435 | +262% |
| Taxes | 450/3 | €1,313 | €1,903 | +€591 | +45.0% |
| Remuneration and social security | 454/9 | - | €2,844 | +€2,844 | |
| Other amounts payable | 47/48 | €5,634 | €10,031 | +€4,396 | +78.0% |
| Accrued charges and deferred income | 492/3 | €1,530 | €440 | -€1,090 | -71.2% |
| Remuneration, social security and pensions | 62 | €16,428 | €17,131 | +€703 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,894 | €5,634 | -€3,260 | -36.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €580 | -€616 | -€1,196 | |
| Other operating charges | 640/8 | €298 | €1,481 | +€1,183 | +398% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €53,607 | €81,352 | +€27,745 | +51.8% |
| Operating profit (loss) | 9901 | €27,407 | €57,722 | +€30,315 | +111% |
| Financial income | 75/76B | €280 | €949 | +€669 | +239% |
| Recurring financial income | 75 | €280 | €949 | +€669 | +239% |
| Financial charges | 65/66B | €2,937 | €3,453 | +€516 | +17.6% |
| Recurring financial charges | 65 | €2,937 | €3,453 | +€516 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | €24,750 | €55,218 | +€30,468 | +123% |
| Income taxes | 67/77 | €7,329 | €14,277 | +€6,947 | +94.8% |
| Profit (loss) for the period | 9904 | €17,421 | €40,941 | +€23,521 | +135% |
| Profit (loss) for the period to be appropriated | 9905 | €17,421 | €40,941 | +€23,521 | +135% |
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 20 October 2026 via checked.be.