WELDA MACHINERY: 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.
WELDA MACHINERY
Largest movements
- Stocks and contracts -€94,346
down €94,346 (-15.1%), from €624,254 to €529,908
- Cash +€52,074
up €52,074 (+15.5%), from €335,605 to €387,680
mainly Trade debts (+€162,887) and Net result for the year (+€136,466)
- Receivables within one year -€49,545
down €49,545 (-3.9%), from €1.3m to €1.2m
of which Trade receivables: -€48,251
- Advances received -€315,177
down €315,177 (-81.4%), from €387,245 to €72,069
- Trade debts +€162,887
up €162,887 (+58.5%), from €278,631 to €441,517
- Reserves +€61,466
up €61,466 (+4.6%), from €1.3m to €1.4m
of which Distributable reserves: +€61,466
- Gross operating margin +€77,434
up €77,434 (+18.8%), from €410,993 to €488,427
- Taxes +€16,688
up €16,688 (+206%), from €8,083 to €24,771
- Staff costs +€16,363
up €16,363 (+5.1%), from €319,470 to €335,833
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 | €2,241,624 | €2,151,254 | -€90,370 | -4.0% |
| Fixed assets | 21/28 | €750 | €750 | = | 0.0% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €2,240,874 | €2,150,504 | -€90,370 | -4.0% |
| Stocks and contracts in progress | 3 | €624,254 | €529,908 | -€94,346 | -15.1% |
| Stocks | 30/36 | €624,254 | €529,908 | -€94,346 | -15.1% |
| Amounts receivable within one year | 40/41 | €1,281,015 | €1,231,470 | -€49,545 | -3.9% |
| Trade receivables | 40 | €506,837 | €458,586 | -€48,251 | -9.5% |
| Other amounts receivable | 41 | €774,178 | €772,884 | -€1,294 | -0.2% |
| Cash at bank and in hand | 54/58 | €335,605 | €387,680 | +€52,074 | +15.5% |
| Deferred charges and accrued income | 490/1 | €0 | €1,447 | +€1,447 | |
| Total equity and liabilities | 10/49 | €2,241,624 | €2,151,254 | -€90,370 | -4.0% |
| Equity | 10/15 | €1,394,775 | €1,456,241 | +€61,466 | +4.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,332,775 | €1,394,241 | +€61,466 | +4.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €1,326,575 | €1,388,041 | +€61,466 | +4.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €846,849 | €695,013 | -€151,836 | -17.9% |
| Amounts payable within one year | 42/48 | €846,849 | €695,013 | -€151,836 | -17.9% |
| Trade debts | 44 | €278,631 | €441,517 | +€162,887 | +58.5% |
| Suppliers | 440/4 | €278,631 | €441,517 | +€162,887 | +58.5% |
| Advances received on contracts in progress | 46 | €387,245 | €72,069 | -€315,177 | -81.4% |
| Taxes, remuneration and social security | 45 | €105,970 | €106,427 | +€457 | +0.4% |
| Taxes | 450/3 | €65,460 | €61,660 | -€3,799 | -5.8% |
| Remuneration and social security | 454/9 | €40,510 | €44,766 | +€4,256 | +10.5% |
| Other amounts payable | 47/48 | €75,003 | €75,000 | -€3 | 0.0% |
| Non-recurring operating income | 76A | €0 | €2,969 | +€2,969 | |
| Remuneration, social security and pensions | 62 | €319,470 | €335,833 | +€16,363 | +5.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €141 | €120 | -€21 | -14.9% |
| Gross operating margin | 9900 | €410,993 | €488,427 | +€77,434 | +18.8% |
| Operating profit (loss) | 9901 | €91,382 | €152,474 | +€61,092 | +66.9% |
| Financial income | 75/76B | €8,974 | €10,036 | +€1,062 | +11.8% |
| Recurring financial income | 75 | €8,974 | €10,036 | +€1,062 | +11.8% |
| Financial charges | 65/66B | €1,721 | €1,273 | -€448 | -26.0% |
| Recurring financial charges | 65 | €1,721 | €1,273 | -€448 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €98,636 | €161,237 | +€62,601 | +63.5% |
| Income taxes | 67/77 | €8,083 | €24,771 | +€16,688 | +206% |
| Profit (loss) for the period | 9904 | €90,553 | €136,466 | +€45,914 | +50.7% |
| Profit (loss) for the period to be appropriated | 9905 | €90,553 | €136,466 | +€45,914 | +50.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.