WARLAND Fin: 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.
WARLAND Fin
Largest movements
- Cash +€46,884
up €46,884 (+46.2%), from €101,450 to €148,334
mainly Net result for the year (+€25,578) and Depreciation (+€17,097)
- Tangible fixed assets -€17,097
down €17,097 (-38.2%), from €44,807 to €27,711
of which Furniture and vehicles: -€16,470
- Receivables within one year -€4,389
no longer reported in 2025 (was €4,389)
- Reserves +€24,745
up €24,745 (+38.3%), from €64,587 to €89,332
- Gross operating margin +€5,794
up €5,794 (+11.1%), from €51,994 to €57,787
- Turnover +€4,046
up €4,046 (+2.6%), from €155,259 to €159,305
- Taxes +€1,953
up €1,953 (+16.3%), from €11,973 to €13,926
- Purchases and services -€1,679
down €1,679 (-1.5%), from €108,751 to €107,071
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 | €390,646 | €416,045 | +€25,399 | +6.5% |
| Fixed assets | 21/28 | €284,807 | €267,711 | -€17,097 | -6.0% |
| Tangible fixed assets | 22/27 | €44,807 | €27,711 | -€17,097 | -38.2% |
| Plant, machinery and equipment | 23 | €2,125 | €1,498 | -€627 | -29.5% |
| Furniture and vehicles | 24 | €42,682 | €26,213 | -€16,470 | -38.6% |
| Financial fixed assets | 28 | €240,000 | €240,000 | = | 0.0% |
| Current assets | 29/58 | €105,839 | €148,334 | +€42,495 | +40.2% |
| Amounts receivable within one year | 40/41 | €4,389 | - | -€4,389 | |
| Other amounts receivable | 41 | €4,389 | - | -€4,389 | |
| Cash at bank and in hand | 54/58 | €101,450 | €148,334 | +€46,884 | +46.2% |
| Total equity and liabilities | 10/49 | €390,646 | €416,045 | +€25,399 | +6.5% |
| Equity | 10/15 | €377,887 | €402,631 | +€24,745 | +6.5% |
| Contributions | 10/11 | €227,828 | €227,828 | = | 0.0% |
| Reserves | 13 | €64,587 | €89,332 | +€24,745 | +38.3% |
| Distributable reserves | 133 | €64,587 | €89,332 | +€24,745 | +38.3% |
| Profit (loss) carried forward | 14 | €85,471 | €85,471 | = | 0.0% |
| Amounts payable | 17/49 | €12,759 | €13,413 | +€654 | +5.1% |
| Amounts payable within one year | 42/48 | €12,759 | €13,413 | +€654 | +5.1% |
| Trade debts | 44 | €1,012 | €410 | -€602 | -59.5% |
| Suppliers | 440/4 | €1,012 | €410 | -€602 | -59.5% |
| Taxes, remuneration and social security | 45 | €7,929 | €9,003 | +€1,073 | +13.5% |
| Taxes | 450/3 | €7,929 | €9,003 | +€1,073 | +13.5% |
| Other amounts payable | 47/48 | €3,818 | €4,000 | +€183 | +4.8% |
| Turnover | 70 | €155,259 | €159,305 | +€4,046 | +2.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €108,751 | €107,071 | -€1,679 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,012 | €17,097 | +€84 | +0.5% |
| Other operating charges | 640/8 | €1,123 | €1,031 | -€92 | -8.2% |
| Non-recurring operating charges | 66A | €171 | €278 | +€107 | +62.6% |
| Gross operating margin | 9900 | €51,994 | €57,787 | +€5,794 | +11.1% |
| Operating profit (loss) | 9901 | €33,687 | €39,381 | +€5,694 | +16.9% |
| Financial income | 75/76B | €265 | €447 | +€182 | +68.6% |
| Recurring financial income | 75 | €265 | €447 | +€182 | +68.6% |
| Financial charges | 65/66B | €264 | €324 | +€60 | +22.7% |
| Recurring financial charges | 65 | €264 | €324 | +€60 | +22.7% |
| Profit (loss) for the period before taxes | 9903 | €33,689 | €39,504 | +€5,816 | +17.3% |
| Income taxes | 67/77 | €11,973 | €13,926 | +€1,953 | +16.3% |
| Profit (loss) for the period | 9904 | €21,715 | €25,578 | +€3,863 | +17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,715 | €25,578 | +€3,863 | +17.8% |
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 28 October 2026 via checked.be.