WAYNE INDUSTRIES: what changed
Two fiscal 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 INDUSTRIES
Largest movements
- Tangible fixed assets +€14,889
up €14,889 (+7.4%), from €201,511 to €216,401
of which Land and buildings: +€15,322
- Receivables within one year +€4,200
up €4,200, from €0 to €4,200
of which Other amounts receivable: +€2,800
- Other debts +€29,957
up €29,957 (+49.4%), from €60,653 to €90,610
- Debts after one year -€13,438
down €13,438 (-10.3%), from €130,023 to €116,585
- Depreciation +€3,968
up €3,968 (+60.8%), from €6,524 to €10,493
- Financial charges -€197
down €197 (-9.1%), from €2,168 to €1,970
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 | €205,741 | €224,752 | +€19,011 | +9.2% |
| Fixed assets | 21/28 | €202,511 | €217,401 | +€14,889 | +7.4% |
| Tangible fixed assets | 22/27 | €201,511 | €216,401 | +€14,889 | +7.4% |
| Land and buildings | 22 | €198,806 | €214,128 | +€15,322 | +7.7% |
| Plant, machinery and equipment | 23 | €2,705 | €2,272 | -€433 | -16.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €3,230 | €7,352 | +€4,122 | +127.6% |
| Amounts receivable within one year | 40/41 | €0 | €4,200 | +€4,200 | |
| Trade receivables | 40 | €0 | €1,400 | +€1,400 | |
| Other amounts receivable | 41 | - | €2,800 | +€2,800 | |
| Cash at bank and in hand | 54/58 | €3,230 | €3,152 | -€78 | -2.4% |
| Total equity and liabilities | 10/49 | €205,741 | €224,752 | +€19,011 | +9.2% |
| Equity | 10/15 | €101 | €1,332 | +€1,231 | +1221.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,899 | -€668 | +€1,231 | +64.8% |
| Amounts payable | 17/49 | €205,641 | €223,421 | +€17,780 | +8.6% |
| Amounts payable after more than one year | 17 | €130,023 | €116,585 | -€13,438 | -10.3% |
| Financial debts | 170/4 | €130,023 | €116,585 | -€13,438 | -10.3% |
| Amounts payable within one year | 42/48 | €75,618 | €106,836 | +€31,218 | +41.3% |
| Current portion of amounts payable after more than one year | 42 | €13,263 | €13,438 | +€175 | +1.3% |
| Trade debts | 44 | €1,400 | €2,118 | +€718 | +51.3% |
| Suppliers | 440/4 | €1,400 | €2,118 | +€718 | +51.3% |
| Taxes, remuneration and social security | 45 | €301 | €669 | +€368 | +122.1% |
| Taxes | 450/3 | €301 | €669 | +€368 | +122.1% |
| Other amounts payable | 47/48 | €60,653 | €90,610 | +€29,957 | +49.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,524 | €10,493 | +€3,968 | +60.8% |
| Other operating charges | 640/8 | €1,763 | €1,863 | +€100 | +5.7% |
| Gross operating margin | 9900 | €15,482 | €15,557 | +€75 | +0.5% |
| Operating profit (loss) | 9901 | €7,195 | €3,201 | -€3,993 | -55.5% |
| Financial charges | 65/66B | €2,168 | €1,970 | -€197 | -9.1% |
| Recurring financial charges | 65 | €2,168 | €1,970 | -€197 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €5,027 | €1,231 | -€3,796 | -75.5% |
| Profit (loss) for the period | 9904 | €5,027 | €1,231 | -€3,796 | -75.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,027 | €1,231 | -€3,796 | -75.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.