WARMPLEK: 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.
WARMPLEK
Largest movements
- Receivables within one year +€22,087
up €22,087 (+151.0%), from €14,628 to €36,715
of which Trade receivables: +€22,279
- Tangible fixed assets -€10,422
down €10,422 (-42.6%), from €24,441 to €14,018
of which Plant, machinery and equipment: -€5,318
- Intangible fixed assets -€1,950
down €1,950 (-15.5%), from €12,576 to €10,626
- Stocks and contracts -€1,609
down €1,609 (-18.3%), from €8,791 to €7,182
- Deferred charges and accrued income -€942
no longer reported in 2025 (was €942)
- Reserves -€32,599
down €32,599 (-87.5%), from €37,271 to €4,672
- Trade debts +€13,600
up €13,600 (+263.9%), from €5,155 to €18,755
- Tax, wage and social debts +€11,549
up €11,549 (+47.4%), from €24,363 to €35,912
of which Remuneration and social security: +€6,967
- Other debts +€10,171
new in 2025: €10,171
- Current portion of long-term debt +€2,907
up €2,907 (+54.8%), from €5,301 to €8,208
- Gross operating margin -€37,341
down €37,341, from €19,606 to -€17,735
- Taxes -€3,630
no longer reported in 2025 (was €3,630)
- Financial charges +€764
up €764 (+271.2%), from €282 to €1,046
- Other operating charges -€443
down €443 (-28.6%), from €1,550 to €1,107
- Depreciation -€406
down €406 (-3.0%), from €13,354 to €12,948
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.
Cash bridge derived
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 | €82,675 | €89,979 | +€7,304 | +8.8% |
| Fixed assets | 21/28 | €37,661 | €25,289 | -€12,372 | -32.9% |
| Intangible fixed assets | 21 | €12,576 | €10,626 | -€1,950 | -15.5% |
| Tangible fixed assets | 22/27 | €24,441 | €14,018 | -€10,422 | -42.6% |
| Land and buildings | 22 | €5,439 | €4,648 | -€791 | -14.5% |
| Plant, machinery and equipment | 23 | €12,736 | €7,418 | -€5,318 | -41.8% |
| Furniture and vehicles | 24 | €6,265 | €1,952 | -€4,313 | -68.8% |
| Financial fixed assets | 28 | €644 | €644 | = | 0.0% |
| Current assets | 29/58 | €45,015 | €64,691 | +€19,676 | +43.7% |
| Stocks and contracts in progress | 3 | €8,791 | €7,182 | -€1,609 | -18.3% |
| Stocks | 30/36 | €8,791 | €7,182 | -€1,609 | -18.3% |
| Amounts receivable within one year | 40/41 | €14,628 | €36,715 | +€22,087 | +151.0% |
| Trade receivables | 40 | €14,436 | €36,715 | +€22,279 | +154.3% |
| Other amounts receivable | 41 | €192 | - | -€192 | |
| Cash at bank and in hand | 54/58 | €20,655 | €20,794 | +€139 | +0.7% |
| Deferred charges and accrued income | 490/1 | €942 | - | -€942 | |
| Total equity and liabilities | 10/49 | €82,675 | €89,979 | +€7,304 | +8.8% |
| Equity | 10/15 | €47,271 | €14,672 | -€32,599 | -69.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €37,271 | €4,672 | -€32,599 | -87.5% |
| Distributable reserves | 133 | €37,271 | €4,672 | -€32,599 | -87.5% |
| Amounts payable | 17/49 | €35,404 | €75,307 | +€39,902 | +112.7% |
| Amounts payable within one year | 42/48 | €34,819 | €73,046 | +€38,227 | +109.8% |
| Current portion of amounts payable after more than one year | 42 | €5,301 | €8,208 | +€2,907 | +54.8% |
| Trade debts | 44 | €5,155 | €18,755 | +€13,600 | +263.9% |
| Suppliers | 440/4 | €5,155 | €18,755 | +€13,600 | +263.9% |
| Taxes, remuneration and social security | 45 | €24,363 | €35,912 | +€11,549 | +47.4% |
| Taxes | 450/3 | €11,962 | €16,545 | +€4,583 | +38.3% |
| Remuneration and social security | 454/9 | €12,400 | €19,367 | +€6,967 | +56.2% |
| Other amounts payable | 47/48 | - | €10,171 | +€10,171 | |
| Accrued charges and deferred income | 492/3 | €585 | €2,261 | +€1,676 | +286.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,354 | €12,948 | -€406 | -3.0% |
| Other operating charges | 640/8 | €1,550 | €1,107 | -€443 | -28.6% |
| Gross operating margin | 9900 | €19,606 | -€17,735 | -€37,341 | |
| Operating profit (loss) | 9901 | €4,702 | -€31,790 | -€36,492 | |
| Financial income | 75/76B | €272 | €237 | -€35 | -13.0% |
| Recurring financial income | 75 | €272 | €237 | -€35 | -13.0% |
| Financial charges | 65/66B | €282 | €1,046 | +€764 | +271.2% |
| Recurring financial charges | 65 | €282 | €1,046 | +€764 | +271.2% |
| Profit (loss) for the period before taxes | 9903 | €4,692 | -€32,599 | -€37,291 | |
| Income taxes | 67/77 | €3,630 | - | -€3,630 | |
| Profit (loss) for the period | 9904 | €1,062 | -€32,599 | -€33,661 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,062 | -€32,599 | -€33,661 |
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 9 October 2026 via checked.be.