Weishaupt: 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.
What changed
Weishaupt
NACE 46.842, Wholesale trade
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€798,726
2024 · -€391,391-€407,335
Equity
€7.6m
2024 · €8.4m-€798,726
Cash
€1.8m
2024 · €1.7m+€64,918
Balance sheet total
€13.3m
2024 · €14.5m-€1.2m
Largest movements
Assets
- Receivables within one year -€633,005
down €633,005 (-19.2%), from €3.3m to €2.7m
of which Trade receivables: -€633,030
- Tangible fixed assets -€551,369
down €551,369 (-10.9%), from €5.1m to €4.5m
of which Land and buildings: -€298,032
Equity and liabilities
- Profit (loss) carried forward -€798,726
down €798,726 (-19.1%), from €4.2m to €3.4m
- Trade debts -€679,815
down €679,815 (-21.6%), from €3.1m to €2.5m
- Accrued charges and deferred income +€184,607
up €184,607 (+47.0%), from €392,497 to €577,104
Income statement
- Goods and materials +€594,762
up €594,762 (+5.0%), from €12.0m to €12.6m
of which Purchases: +€671,725
- Turnover +€326,909
up €326,909 (+1.5%), from €21.9m to €22.3m
- Other operating income +€274,759
up €274,759 (+84.3%), from €326,115 to €600,874
- Staff costs +€262,830
up €262,830 (+3.8%), from €6.9m to €7.1m
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.
Result 2024
-€391,391
Turnover
+€326,909
Other operating income
+€274,759
Goods and materials
-€594,762
Services and other goods
-€194,934
Staff costs
-€262,830
Depreciation
-€54,161
Write-downs
+€60,003
Provisions
+€83,644
Other operating charges
-€39,632
Other operating items
+€7,263
Financial income
-€7,505
Financial charges
+€3,114
Taxes
-€9,203
Result 2025
-€798,726
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.
From operations
+€298,625
Investment
-€233,707
Financing
€0
Cash 2024
€1.7m
From operations (derived)
+€298,625
Net result for the year
-€798,726
Depreciation
+€785,076
Stocks and contracts
+€132,021
Receivables within one year
+€633,005
Deferred charges and accrued income
-€36,501
Provisions
+€1,558
Trade debts
-€679,815
Tax, wage and social debts
+€42,707
Advances received
+€34,693
Accrued charges and deferred income
+€184,607
Investment (derived)
-€233,707
Investment in fixed assets (net)
-€233,707
Cash 2025
€1.8m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,520,220 | €13,305,244 | -€1.2m | -8.4% |
| Fixed assets | 21/28 | €6,195,020 | €5,643,651 | -€551,369 | -8.9% |
| Tangible fixed assets | 22/27 | €5,058,743 | €4,507,374 | -€551,369 | -10.9% |
| Land and buildings | 22 | €3,716,113 | €3,418,081 | -€298,032 | -8.0% |
| Plant, machinery and equipment | 23 | €408,248 | €428,933 | +€20,685 | +5.1% |
| Furniture and vehicles | 24 | €934,382 | €660,360 | -€274,022 | -29.3% |
| Financial fixed assets | 28 | €1,136,277 | €1,136,277 | = | 0.0% |
| Affiliated companies | 280/1 | €1,000,000 | €1,000,000 | = | 0.0% |
| Participating interests | 280 | €1,000,000 | €1,000,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €136,277 | €136,277 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €136,277 | €136,277 | = | 0.0% |
| Current assets | 29/58 | €8,325,200 | €7,661,593 | -€663,607 | -8.0% |
| Stocks and contracts in progress | 3 | €3,248,576 | €3,116,555 | -€132,021 | -4.1% |
| Stocks | 30/36 | €3,248,576 | €3,116,555 | -€132,021 | -4.1% |
| Goods purchased for resale | 34 | €3,248,576 | €3,116,555 | -€132,021 | -4.1% |
| Amounts receivable within one year | 40/41 | €3,291,272 | €2,658,267 | -€633,005 | -19.2% |
| Trade receivables | 40 | €3,175,565 | €2,542,535 | -€633,030 | -19.9% |
| Other amounts receivable | 41 | €115,707 | €115,732 | +€25 | 0.0% |
| Cash at bank and in hand | 54/58 | €1,698,045 | €1,762,963 | +€64,918 | +3.8% |
| Deferred charges and accrued income | 490/1 | €87,307 | €123,808 | +€36,501 | +41.8% |
| Total equity and liabilities | 10/49 | €14,520,220 | €13,305,244 | -€1.2m | -8.4% |
| Equity | 10/15 | €8,431,840 | €7,633,114 | -€798,726 | -9.5% |
| Contributions | 10/11 | €3,000,000 | €3,000,000 | = | 0.0% |
| Capital | 10 | €3,000,000 | €3,000,000 | = | 0.0% |
| Issued capital | 100 | €3,000,000 | €3,000,000 | = | 0.0% |
| Reserves | 13 | €1,240,704 | €1,240,704 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300,000 | €300,000 | = | 0.0% |
| Legal reserve | 130 | €300,000 | €300,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,226 | €6,226 | = | 0.0% |
| Distributable reserves | 133 | €934,478 | €934,478 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,191,136 | €3,392,410 | -€798,726 | -19.1% |
| Provisions and deferred taxes | 16 | €722,505 | €724,063 | +€1,558 | +0.2% |
| Provisions for liabilities and charges | 160/5 | €722,505 | €724,063 | +€1,558 | +0.2% |
| Other liabilities and charges | 164/5 | €722,505 | €724,063 | +€1,558 | +0.2% |
| Amounts payable | 17/49 | €5,365,875 | €4,948,067 | -€417,808 | -7.8% |
| Amounts payable within one year | 42/48 | €4,973,378 | €4,370,963 | -€602,415 | -12.1% |
| Trade debts | 44 | €3,140,934 | €2,461,119 | -€679,815 | -21.6% |
| Suppliers | 440/4 | €3,140,934 | €2,461,119 | -€679,815 | -21.6% |
| Advances received on contracts in progress | 46 | €165,207 | €199,900 | +€34,693 | +21.0% |
| Taxes, remuneration and social security | 45 | €1,667,237 | €1,709,944 | +€42,707 | +2.6% |
| Taxes | 450/3 | €291,208 | €300,296 | +€9,088 | +3.1% |
| Remuneration and social security | 454/9 | €1,376,029 | €1,409,648 | +€33,619 | +2.4% |
| Accrued charges and deferred income | 492/3 | €392,497 | €577,104 | +€184,607 | +47.0% |
| Operating income | 70/76A | €22,275,652 | €22,877,320 | +€601,668 | +2.7% |
| Turnover | 70 | €21,949,537 | €22,276,446 | +€326,909 | +1.5% |
| Other operating income | 74 | €326,115 | €600,874 | +€274,759 | +84.3% |
| Operating charges | 60/66A | €22,503,960 | €23,499,369 | +€995,409 | +4.4% |
| Goods for resale, raw materials and consumables | 60 | €11,971,323 | €12,566,085 | +€594,762 | +5.0% |
| Purchases | 600/8 | €11,765,804 | €12,437,529 | +€671,725 | +5.7% |
| Change in stocks: decrease (increase) | 609 | €205,519 | €128,556 | -€76,963 | -37.4% |
| Services and other goods | 61 | €2,619,738 | €2,814,672 | +€194,934 | +7.4% |
| Remuneration, social security and pensions | 62 | €6,851,598 | €7,114,428 | +€262,830 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €730,915 | €785,076 | +€54,161 | +7.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €88,319 | €28,316 | -€60,003 | -67.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €85,202 | €1,558 | -€83,644 | -98.2% |
| Other operating charges | 640/8 | €147,834 | €187,466 | +€39,632 | +26.8% |
| Non-recurring operating charges | 66A | €9,031 | €1,768 | -€7,263 | -80.4% |
| Operating profit (loss) | 9901 | -€228,308 | -€622,049 | -€393,741 | -172.5% |
| Financial income | 75/76B | €7,925 | €420 | -€7,505 | -94.7% |
| Recurring financial income | 75 | €7,925 | €420 | -€7,505 | -94.7% |
| Other financial income | 752/9 | €7,925 | €420 | -€7,505 | -94.7% |
| Financial charges | 65/66B | €171,008 | €167,894 | -€3,114 | -1.8% |
| Recurring financial charges | 65 | €171,008 | €167,894 | -€3,114 | -1.8% |
| Other financial charges | 652/9 | €171,008 | €167,894 | -€3,114 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | -€391,391 | -€789,523 | -€398,132 | -101.7% |
| Income taxes | 67/77 | - | €9,203 | +€9,203 | |
| Taxes | 670/3 | - | €9,203 | +€9,203 | |
| Profit (loss) for the period | 9904 | -€391,391 | -€798,726 | -€407,335 | -104.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€391,391 | -€798,726 | -€407,335 | -104.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.