WAYNE ENTREPRISE: 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.
WAYNE ENTREPRISE
Largest movements
- Receivables within one year +€1.3m
up €1.3m (+94.2%), from €1.3m to €2.6m
of which Other amounts receivable: +€1.6m
- Tangible fixed assets -€84,227
down €84,227 (-17.5%), from €481,757 to €397,531
of which Furniture and vehicles: -€71,208
- Trade debts +€1.3m
up €1.3m (+124%), from €1.0m to €2.3m
- Tax, wage and social debts -€212,790
down €212,790 (-50.9%), from €418,261 to €205,471
- Profit (loss) carried forward +€108,552
up €108,552 (+22.6%), from €479,719 to €588,271
- Gross operating margin -€180,603
down €180,603 (-14.8%), from €1.2m to €1.0m
- Other operating charges -€171,622
down €171,622 (-44.3%), from €387,013 to €215,391
- Staff costs +€170,703
up €170,703 (+82.6%), from €206,624 to €377,327
- Financial charges +€139,902
up €139,902 (+11,591%), from €1,207 to €141,109
- Taxes +€34,560
new in 2025: €34,560
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 | €1,937,534 | €3,101,909 | +€1.2m | +60.1% |
| Fixed assets | 21/28 | €555,757 | €471,531 | -€84,227 | -15.2% |
| Tangible fixed assets | 22/27 | €481,757 | €397,531 | -€84,227 | -17.5% |
| Plant, machinery and equipment | 23 | €12,522 | €6,261 | -€6,261 | -50.0% |
| Furniture and vehicles | 24 | €408,423 | €337,214 | -€71,208 | -17.4% |
| Other tangible fixed assets | 26 | €60,812 | €54,055 | -€6,757 | -11.1% |
| Financial fixed assets | 28 | €74,000 | €74,000 | = | 0.0% |
| Current assets | 29/58 | €1,381,777 | €2,630,378 | +€1.2m | +90.4% |
| Amounts receivable within one year | 40/41 | €1,344,076 | €2,610,242 | +€1.3m | +94.2% |
| Trade receivables | 40 | €652,344 | €363,193 | -€289,151 | -44.3% |
| Other amounts receivable | 41 | €691,732 | €2,247,049 | +€1.6m | +225% |
| Cash at bank and in hand | 54/58 | €37,700 | €20,136 | -€17,564 | -46.6% |
| Total equity and liabilities | 10/49 | €1,937,534 | €3,101,909 | +€1.2m | +60.1% |
| Equity | 10/15 | €498,669 | €607,221 | +€108,552 | +21.8% |
| Contributions | 10/11 | €18,950 | €18,950 | = | 0.0% |
| Capital | 10 | €18,950 | €18,950 | = | 0.0% |
| Issued capital | 100 | €18,950 | €18,950 | = | 0.0% |
| Profit (loss) carried forward | 14 | €479,719 | €588,271 | +€108,552 | +22.6% |
| Amounts payable | 17/49 | €1,438,865 | €2,494,687 | +€1.1m | +73.4% |
| Amounts payable within one year | 42/48 | €1,438,865 | €2,494,687 | +€1.1m | +73.4% |
| Trade debts | 44 | €1,020,604 | €2,289,217 | +€1.3m | +124% |
| Suppliers | 440/4 | €1,020,604 | €2,289,217 | +€1.3m | +124% |
| Taxes, remuneration and social security | 45 | €418,261 | €205,471 | -€212,790 | -50.9% |
| Taxes | 450/3 | €418,261 | €205,471 | -€212,790 | -50.9% |
| Remuneration, social security and pensions | 62 | €206,624 | €377,327 | +€170,703 | +82.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €146,066 | €163,190 | +€17,125 | +11.7% |
| Other operating charges | 640/8 | €387,013 | €215,391 | -€171,622 | -44.3% |
| Gross operating margin | 9900 | €1,220,626 | €1,040,024 | -€180,603 | -14.8% |
| Operating profit (loss) | 9901 | €480,923 | €284,115 | -€196,809 | -40.9% |
| Financial income | 75/76B | €3 | €106 | +€103 | +3,461% |
| Recurring financial income | 75 | €3 | €106 | +€103 | +3,461% |
| Financial charges | 65/66B | €1,207 | €141,109 | +€139,902 | +11,591% |
| Recurring financial charges | 65 | €1,207 | €141,109 | +€139,902 | +11,591% |
| Profit (loss) for the period before taxes | 9903 | €479,719 | €143,112 | -€336,608 | -70.2% |
| Income taxes | 67/77 | - | €34,560 | +€34,560 | |
| Profit (loss) for the period | 9904 | €479,719 | €108,552 | -€371,167 | -77.4% |
| Profit (loss) for the period to be appropriated | 9905 | €479,719 | €108,552 | -€371,167 | -77.4% |
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 28 October 2026 via checked.be.