WAREGEM INVEST: 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.
WAREGEM INVEST
Largest movements
- Receivables within one year -€108,730
down €108,730 (-99.8%), from €108,964 to €234
- Cash +€5,180
up €5,180 (+396%), from €1,306 to €6,486
mainly Receivables within one year (+€108,730) and Accrued charges and deferred income (+€7,377)
- Profit (loss) carried forward -€111,226
down €111,226 (-180%), from -€61,844 to -€173,070
- Accrued charges and deferred income +€7,377
up €7,377 (+807%), from €914 to €8,291
- Other operating charges +€100,003
up €100,003 (+26,013%), from €384 to €100,387
- Gross operating margin +€42,210
up €42,210 (+92.8%), from -€45,507 to -€3,297
- Financial charges +€6,548
up €6,548 (+642%), from €1,020 to €7,568
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 | €110,270 | €6,720 | -€103,550 | -93.9% |
| Current assets | 29/58 | €110,270 | €6,720 | -€103,550 | -93.9% |
| Amounts receivable within one year | 40/41 | €108,964 | €234 | -€108,730 | -99.8% |
| Other amounts receivable | 41 | €108,964 | €234 | -€108,730 | -99.8% |
| Cash at bank and in hand | 54/58 | €1,306 | €6,486 | +€5,180 | +396% |
| Total equity and liabilities | 10/49 | €110,270 | €6,720 | -€103,550 | -93.9% |
| Equity | 10/15 | -€55,644 | -€166,870 | -€111,226 | -200% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,844 | -€173,070 | -€111,226 | -180% |
| Amounts payable | 17/49 | €165,914 | €173,590 | +€7,676 | +4.6% |
| Amounts payable within one year | 42/48 | €165,000 | €165,299 | +€299 | +0.2% |
| Taxes, remuneration and social security | 45 | - | €299 | +€299 | |
| Taxes | 450/3 | - | €299 | +€299 | |
| Other amounts payable | 47/48 | €165,000 | €165,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €914 | €8,291 | +€7,377 | +807% |
| Other operating charges | 640/8 | €384 | €100,387 | +€100,003 | +26,013% |
| Gross operating margin | 9900 | -€45,507 | -€3,297 | +€42,210 | +92.8% |
| Operating profit (loss) | 9901 | -€45,891 | -€103,684 | -€57,793 | -126% |
| Financial income | 75/76B | - | €26 | +€26 | |
| Recurring financial income | 75 | - | €26 | +€26 | |
| Financial charges | 65/66B | €1,020 | €7,568 | +€6,548 | +642% |
| Recurring financial charges | 65 | €1,020 | €7,568 | +€6,548 | +642% |
| Profit (loss) for the period before taxes | 9903 | -€46,911 | -€111,226 | -€64,315 | -137% |
| Profit (loss) for the period | 9904 | -€46,911 | -€111,226 | -€64,315 | -137% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,911 | -€111,226 | -€64,315 | -137% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.