WAYNE MANAGEMENT: 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 MANAGEMENT
Largest movements
- Tangible fixed assets -€13,201
down €13,201 (-41.4%), from €31,891 to €18,690
- Cash +€9,925
up €9,925 (+142.5%), from €6,966 to €16,891
mainly Net result for the year (+€24,301) and Depreciation (+€7,560)
- Deferred charges and accrued income -€1,076
down €1,076 (-41.2%), from €2,609 to €1,533
- Receivables within one year -€623
down €623 (-9.0%), from €6,946 to €6,323
of which Trade receivables: -€961
- Profit (loss) carried forward +€24,301
up €24,301, from -€17,039 to €7,262
- Other debts -€15,388
down €15,388 (-70.7%), from €21,751 to €6,363
- Debts after one year -€7,576
down €7,576 (-35.2%), from €21,503 to €13,927
- Tax, wage and social debts -€6,070
down €6,070 (-54.3%), from €11,185 to €5,115
- Trade debts -€507
down €507 (-46.1%), from €1,101 to €594
- Gross operating margin +€47,304
up €47,304, from -€6,718 to €40,586
- Write-downs -€6,242
down €6,242 (-100.0%), from €6,242 to €0
- Other operating charges +€4,412
up €4,412 (+399.1%), from €1,105 to €5,517
- Depreciation +€3,415
up €3,415 (+82.4%), from €4,145 to €7,560
- Taxes +€1,853
up €1,853 (+665.3%), from €278 to €2,131
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 | €48,811 | €43,837 | -€4,975 | -10.2% |
| Fixed assets | 21/28 | €32,291 | €19,090 | -€13,201 | -40.9% |
| Tangible fixed assets | 22/27 | €31,891 | €18,690 | -€13,201 | -41.4% |
| Furniture and vehicles | 24 | €31,891 | €18,690 | -€13,201 | -41.4% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €16,520 | €24,747 | +€8,227 | +49.8% |
| Amounts receivable within one year | 40/41 | €6,946 | €6,323 | -€623 | -9.0% |
| Trade receivables | 40 | €6,911 | €5,950 | -€961 | -13.9% |
| Other amounts receivable | 41 | €35 | €373 | +€338 | +974.3% |
| Cash at bank and in hand | 54/58 | €6,966 | €16,891 | +€9,925 | +142.5% |
| Deferred charges and accrued income | 490/1 | €2,609 | €1,533 | -€1,076 | -41.2% |
| Total equity and liabilities | 10/49 | €48,811 | €43,837 | -€4,975 | -10.2% |
| Equity | 10/15 | -€14,039 | €10,262 | +€24,301 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,039 | €7,262 | +€24,301 | |
| Amounts payable | 17/49 | €62,850 | €33,575 | -€29,275 | -46.6% |
| Amounts payable after more than one year | 17 | €21,503 | €13,927 | -€7,576 | -35.2% |
| Financial debts | 170/4 | €21,503 | €13,927 | -€7,576 | -35.2% |
| Amounts payable within one year | 42/48 | €41,347 | €19,648 | -€21,699 | -52.5% |
| Current portion of amounts payable after more than one year | 42 | €7,310 | €7,576 | +€266 | +3.6% |
| Trade debts | 44 | €1,101 | €594 | -€507 | -46.1% |
| Suppliers | 440/4 | €1,101 | €594 | -€507 | -46.1% |
| Taxes, remuneration and social security | 45 | €11,185 | €5,115 | -€6,070 | -54.3% |
| Taxes | 450/3 | €11,185 | €5,115 | -€6,070 | -54.3% |
| Other amounts payable | 47/48 | €21,751 | €6,363 | -€15,388 | -70.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,145 | €7,560 | +€3,415 | +82.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,242 | €0 | -€6,242 | -100.0% |
| Other operating charges | 640/8 | €1,105 | €5,517 | +€4,412 | +399.1% |
| Non-recurring operating charges | 66A | €578 | €0 | -€578 | -100.0% |
| Gross operating margin | 9900 | -€6,718 | €40,586 | +€47,304 | |
| Operating profit (loss) | 9901 | -€18,788 | €27,509 | +€46,297 | |
| Financial income | 75/76B | €21 | €14 | -€8 | -35.8% |
| Recurring financial income | 75 | €21 | €14 | -€8 | -35.8% |
| Financial charges | 65/66B | €702 | €1,091 | +€389 | +55.3% |
| Recurring financial charges | 65 | €702 | €1,091 | +€389 | +55.3% |
| Profit (loss) for the period before taxes | 9903 | -€19,469 | €26,432 | +€45,901 | |
| Income taxes | 67/77 | €278 | €2,131 | +€1,853 | +665.3% |
| Profit (loss) for the period | 9904 | -€19,747 | €24,301 | +€44,048 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,747 | €24,301 | +€44,048 |
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 30 September 2026 via checked.be.