WATTEYNE DELPORTE: what changed
What changed
WATTEYNE DELPORTE
NACE 01.610, Support activities for crop production
filed annual accounts (NBB)
Net result for the year
-€31,775
2024 · -€10,316-€21,460
Equity
€232,556
2024 · €264,331-€31,775
Cash
€151,043
2024 · €149,893+€1,151
Balance sheet total
€392,831
2024 · €432,993-€40,162
Largest movements
Assets
- Tangible fixed assets -€88,315
down €88,315 (-47.5%), from €186,006 to €97,691
of which Plant, machinery and equipment: -€79,570
- Current investments +€75,810
up €75,810 (+948%), from €8,000 to €83,810
- Receivables within one year -€28,452
down €28,452 (-37.0%), from €76,834 to €48,382
of which Trade receivables: -€30,645
Equity and liabilities
- Profit (loss) carried forward -€31,775
down €31,775 (-58.4%), from €54,379 to €22,603
- Other debts -€4,870
down €4,870 (-3.1%), from €157,418 to €152,547
- Tax, wage and social debts -€4,503
down €4,503 (-100%), from €4,503 to €0
Income statement
- Gross operating margin -€39,900
down €39,900 (-78.0%), from €51,128 to €11,227
- Depreciation -€20,152
down €20,152 (-35.2%), from €57,311 to €37,159
- Financial charges +€2,209
up €2,209 (+1,195%), from €185 to €2,394
- Taxes -€1,323
down €1,323 (-79.2%), from €1,671 to €347
- Financial income +€880
up €880 (+163%), from €539 to €1,419
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€10,316
Gross operating margin
-€39,900
Depreciation
+€20,152
Other operating charges
-€285
Financial income
+€880
Financial charges
-€2,209
Taxes
+€1,323
Deferred taxes and other
-€1,421
Result 2025
-€31,775
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€25,805
Investment
-€24,655
Financing
€0
Cash 2024
€149,893
From operations (derived)
+€25,805
Net result for the year
-€31,775
Depreciation
+€37,159
Stocks and contracts
-€187
Receivables within one year
+€28,452
Deferred charges and accrued income
+€542
Trade debts
+€987
Tax, wage and social debts
-€4,503
Other debts
-€4,870
Investment (derived)
-€24,655
Investment in fixed assets (net)
+€51,156
Current investments
-€75,810
Cash 2025
€151,043
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €432,993 | €392,831 | -€40,162 | -9.3% |
| Fixed assets | 21/28 | €186,006 | €97,691 | -€88,315 | -47.5% |
| Tangible fixed assets | 22/27 | €186,006 | €97,691 | -€88,315 | -47.5% |
| Land and buildings | 22 | €1,320 | €990 | -€330 | -25.0% |
| Plant, machinery and equipment | 23 | €151,438 | €71,868 | -€79,570 | -52.5% |
| Furniture and vehicles | 24 | €33,247 | €24,833 | -€8,415 | -25.3% |
| Current assets | 29/58 | €246,987 | €295,140 | +€48,153 | +19.5% |
| Stocks and contracts in progress | 3 | €7,357 | €7,543 | +€187 | +2.5% |
| Stocks | 30/36 | €7,357 | €7,543 | +€187 | +2.5% |
| Amounts receivable within one year | 40/41 | €76,834 | €48,382 | -€28,452 | -37.0% |
| Trade receivables | 40 | €49,551 | €18,906 | -€30,645 | -61.8% |
| Other amounts receivable | 41 | €27,283 | €29,476 | +€2,193 | +8.0% |
| Current investments | 50/53 | €8,000 | €83,810 | +€75,810 | +948% |
| Cash at bank and in hand | 54/58 | €149,893 | €151,043 | +€1,151 | +0.8% |
| Deferred charges and accrued income | 490/1 | €4,904 | €4,361 | -€542 | -11.1% |
| Total equity and liabilities | 10/49 | €432,993 | €392,831 | -€40,162 | -9.3% |
| Equity | 10/15 | €264,331 | €232,556 | -€31,775 | -12.0% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €160,374 | €160,374 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,310 | €7,310 | = | 0.0% |
| Distributable reserves | 133 | €153,064 | €153,064 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,379 | €22,603 | -€31,775 | -58.4% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €168,662 | €160,275 | -€8,386 | -5.0% |
| Amounts payable within one year | 42/48 | €166,662 | €158,275 | -€8,386 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €4,742 | €5,728 | +€987 | +20.8% |
| Suppliers | 440/4 | €4,742 | €5,728 | +€987 | +20.8% |
| Taxes, remuneration and social security | 45 | €4,503 | €0 | -€4,503 | -100% |
| Taxes | 450/3 | €4,503 | €0 | -€4,503 | -100% |
| Other amounts payable | 47/48 | €157,418 | €152,547 | -€4,870 | -3.1% |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,000 | = | 0.0% |
| Non-recurring operating income | 76A | €207 | €21,679 | +€21,473 | +10,393% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,311 | €37,159 | -€20,152 | -35.2% |
| Other operating charges | 640/8 | €4,237 | €4,522 | +€285 | +6.7% |
| Gross operating margin | 9900 | €51,128 | €11,227 | -€39,900 | -78.0% |
| Operating profit (loss) | 9901 | -€10,420 | -€30,453 | -€20,033 | -192% |
| Financial income | 75/76B | €539 | €1,419 | +€880 | +163% |
| Recurring financial income | 75 | €539 | €1,419 | +€880 | +163% |
| Financial charges | 65/66B | €185 | €2,394 | +€2,209 | +1,195% |
| Recurring financial charges | 65 | €185 | €2,394 | +€2,209 | +1,195% |
| Profit (loss) for the period before taxes | 9903 | -€10,066 | -€31,428 | -€21,362 | -212% |
| Transfer from deferred taxes | 780 | €1,421 | €0 | -€1,421 | -100% |
| Income taxes | 67/77 | €1,671 | €347 | -€1,323 | -79.2% |
| Profit (loss) for the period | 9904 | -€10,316 | -€31,775 | -€21,460 | -208% |
| Transfer from tax-exempt reserves | 789 | €8,989 | €0 | -€8,989 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,327 | -€31,775 | -€30,449 | -2,295% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.