Warmenbol: 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.
Warmenbol
Largest movements
- Receivables within one year -€30,209
down €30,209 (-33.3%), from €90,851 to €60,642
of which Other amounts receivable: -€28,068
- Stocks and contracts +€21,312
up €21,312 (+70.1%), from €30,404 to €51,716
- Current investments +€2,400
up €2,400 (+30.8%), from €7,800 to €10,200
- Other debts -€47,346
no longer reported in 2025 (was €47,346)
- Profit (loss) carried forward +€33,571
up €33,571 (+439%), from €7,654 to €41,225
- Tax, wage and social debts +€8,662
new in 2025: €8,662
- Debts after one year -€6,301
down €6,301 (-26.5%), from €23,799 to €17,498
- Trade debts +€2,612
up €2,612 (+10.8%), from €24,208 to €26,820
- Write-downs +€11,113
new in 2025: €11,113
- Gross operating margin +€9,331
up €9,331 (+17.6%), from €53,021 to €62,351
- Other operating charges -€3,811
down €3,811 (-49.1%), from €7,757 to €3,946
- Financial charges +€1,902
up €1,902 (+53.7%), from €3,542 to €5,444
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 | €192,144 | €183,423 | -€8,721 | -4.5% |
| Fixed assets | 21/28 | €50,142 | €47,695 | -€2,446 | -4.9% |
| Intangible fixed assets | 21 | €3,850 | €1,939 | -€1,911 | -49.6% |
| Tangible fixed assets | 22/27 | €40,817 | €40,281 | -€536 | -1.3% |
| Plant, machinery and equipment | 23 | €14,456 | €15,019 | +€563 | +3.9% |
| Furniture and vehicles | 24 | €4,968 | €25,262 | +€20,294 | +409% |
| Other tangible fixed assets | 26 | €21,393 | - | -€21,393 | |
| Financial fixed assets | 28 | €5,475 | €5,475 | = | 0.0% |
| Current assets | 29/58 | €142,002 | €135,728 | -€6,274 | -4.4% |
| Stocks and contracts in progress | 3 | €30,404 | €51,716 | +€21,312 | +70.1% |
| Stocks | 30/36 | €30,404 | €51,716 | +€21,312 | +70.1% |
| Amounts receivable within one year | 40/41 | €90,851 | €60,642 | -€30,209 | -33.3% |
| Trade receivables | 40 | €3,505 | €1,365 | -€2,140 | -61.1% |
| Other amounts receivable | 41 | €87,346 | €59,277 | -€28,068 | -32.1% |
| Current investments | 50/53 | €7,800 | €10,200 | +€2,400 | +30.8% |
| Cash at bank and in hand | 54/58 | €12,948 | €13,170 | +€223 | +1.7% |
| Total equity and liabilities | 10/49 | €192,144 | €183,423 | -€8,721 | -4.5% |
| Equity | 10/15 | €96,754 | €130,325 | +€33,571 | +34.7% |
| Contributions | 10/11 | €89,100 | €89,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,654 | €41,225 | +€33,571 | +439% |
| Amounts payable | 17/49 | €95,390 | €53,098 | -€42,292 | -44.3% |
| Amounts payable after more than one year | 17 | €23,799 | €17,498 | -€6,301 | -26.5% |
| Financial debts | 170/4 | €23,799 | €17,498 | -€6,301 | -26.5% |
| Amounts payable within one year | 42/48 | €71,554 | €35,482 | -€36,072 | -50.4% |
| Trade debts | 44 | €24,208 | €26,820 | +€2,612 | +10.8% |
| Suppliers | 440/4 | €24,208 | €26,820 | +€2,612 | +10.8% |
| Taxes, remuneration and social security | 45 | - | €8,662 | +€8,662 | |
| Taxes | 450/3 | - | €8,662 | +€8,662 | |
| Other amounts payable | 47/48 | €47,346 | - | -€47,346 | |
| Accrued charges and deferred income | 492/3 | €37 | €118 | +€81 | +221% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,253 | €8,277 | +€24 | +0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €11,113 | +€11,113 | |
| Other operating charges | 640/8 | €7,757 | €3,946 | -€3,811 | -49.1% |
| Gross operating margin | 9900 | €53,021 | €62,351 | +€9,331 | +17.6% |
| Operating profit (loss) | 9901 | €37,011 | €39,015 | +€2,004 | +5.4% |
| Financial income | 75/76B | €17 | - | -€17 | |
| Recurring financial income | 75 | €17 | - | -€17 | |
| Financial charges | 65/66B | €3,542 | €5,444 | +€1,902 | +53.7% |
| Recurring financial charges | 65 | €3,542 | €5,444 | +€1,902 | +53.7% |
| Profit (loss) for the period before taxes | 9903 | €33,486 | €33,571 | +€85 | +0.3% |
| Profit (loss) for the period | 9904 | €33,486 | €33,571 | +€85 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €33,486 | €33,571 | +€85 | +0.3% |
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 19 October 2026 via checked.be.