WARNITZ BETEGELING: 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.
WARNITZ BETEGELING
Largest movements
- Tangible fixed assets -€7,054
down €7,054 (-80.2%), from €8,793 to €1,739
of which Furniture and vehicles: -€7,054
- Receivables within one year -€2,085
down €2,085 (-18.5%), from €11,297 to €9,213
of which Trade receivables: -€1,224
- Stocks and contracts +€1,382
up €1,382 (+41.0%), from €3,372 to €4,754
of which Contracts in progress: +€1,277
- Cash -€1,058
down €1,058 (-9.3%), from €11,385 to €10,327
mainly Trade debts (-€4,112) and Current portion of long-term debt (-€3,391)
- Trade debts -€4,112
down €4,112 (-89.0%), from €4,620 to €508
- Current portion of long-term debt -€3,391
down €3,391 (-66.4%), from €5,109 to €1,718
- Debts after one year -€1,718
down €1,718 (-100%), from €1,718 to €0
- Tax, wage and social debts +€536
up €536 (+66.1%), from €812 to €1,348
- Other debts +€491
up €491 (+36.4%), from €1,347 to €1,837
- Depreciation -€453
down €453 (-6.0%), from €7,507 to €7,054
- Gross operating margin +€201
up €201 (+2.5%), from €7,973 to €8,174
- Other operating charges +€184
up €184 (+33.7%), from €544 to €728
- Financial charges -€171
down €171 (-49.2%), from €347 to €176
- Taxes +€130
up €130 (+22.3%), from €581 to €711
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 | €36,528 | €27,570 | -€8,959 | -24.5% |
| Fixed assets | 21/28 | €8,793 | €1,739 | -€7,054 | -80.2% |
| Tangible fixed assets | 22/27 | €8,793 | €1,739 | -€7,054 | -80.2% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €8,793 | €1,739 | -€7,054 | -80.2% |
| Current assets | 29/58 | €27,735 | €25,830 | -€1,905 | -6.9% |
| Stocks and contracts in progress | 3 | €3,372 | €4,754 | +€1,382 | +41.0% |
| Stocks | 30/36 | €372 | €477 | +€105 | +28.2% |
| Contracts in progress | 37 | €3,000 | €4,277 | +€1,277 | +42.6% |
| Amounts receivable within one year | 40/41 | €11,297 | €9,213 | -€2,085 | -18.5% |
| Trade receivables | 40 | €9,903 | €8,679 | -€1,224 | -12.4% |
| Other amounts receivable | 41 | €1,395 | €534 | -€861 | -61.7% |
| Cash at bank and in hand | 54/58 | €11,385 | €10,327 | -€1,058 | -9.3% |
| Deferred charges and accrued income | 490/1 | €1,680 | €1,536 | -€143 | -8.5% |
| Total equity and liabilities | 10/49 | €36,528 | €27,570 | -€8,959 | -24.5% |
| Equity | 10/15 | €22,620 | €22,158 | -€462 | -2.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €10,293 | €10,293 | = | 0.0% |
| Distributable reserves | 133 | €10,293 | €10,293 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73 | -€535 | -€462 | -632% |
| Amounts payable | 17/49 | €13,908 | €5,412 | -€8,496 | -61.1% |
| Amounts payable after more than one year | 17 | €1,718 | €0 | -€1,718 | -100% |
| Financial debts | 170/4 | €1,718 | €0 | -€1,718 | -100% |
| Amounts payable within one year | 42/48 | €11,887 | €5,412 | -€6,475 | -54.5% |
| Current portion of amounts payable after more than one year | 42 | €5,109 | €1,718 | -€3,391 | -66.4% |
| Trade debts | 44 | €4,620 | €508 | -€4,112 | -89.0% |
| Suppliers | 440/4 | €4,620 | €508 | -€4,112 | -89.0% |
| Taxes, remuneration and social security | 45 | €812 | €1,348 | +€536 | +66.1% |
| Taxes | 450/3 | €812 | €1,348 | +€536 | +66.1% |
| Other amounts payable | 47/48 | €1,347 | €1,837 | +€491 | +36.4% |
| Accrued charges and deferred income | 492/3 | €304 | €0 | -€304 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,507 | €7,054 | -€453 | -6.0% |
| Other operating charges | 640/8 | €544 | €728 | +€184 | +33.7% |
| Gross operating margin | 9900 | €7,973 | €8,174 | +€201 | +2.5% |
| Operating profit (loss) | 9901 | -€78 | €393 | +€471 | |
| Financial income | 75/76B | €0 | €33 | +€33 | |
| Recurring financial income | 75 | €0 | €33 | +€33 | |
| Financial charges | 65/66B | €347 | €176 | -€171 | -49.2% |
| Recurring financial charges | 65 | €347 | €176 | -€171 | -49.2% |
| Profit (loss) for the period before taxes | 9903 | -€425 | €249 | +€674 | |
| Income taxes | 67/77 | €581 | €711 | +€130 | +22.3% |
| Profit (loss) for the period | 9904 | -€1,007 | -€462 | +€545 | +54.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,007 | -€462 | +€545 | +54.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.