Wemaere Management: 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.
Wemaere Management
Largest movements
- Tangible fixed assets -€26,586
down €26,586 (-18.6%), from €142,862 to €116,275
of which Furniture and vehicles: -€22,865
- Receivables within one year +€24,296
up €24,296 (+270%), from €9,008 to €33,304
of which Trade receivables: +€23,628
- Cash -€5,361
down €5,361 (-13.7%), from €39,157 to €33,796
mainly Receivables within one year (-€24,296) and Other debts (-€20,452)
- Deferred charges and accrued income +€2,542
up €2,542 (+143%), from €1,774 to €4,316
- Other debts -€20,452
down €20,452 (-14.7%), from €138,930 to €118,478
- Profit (loss) carried forward +€8,506
up €8,506 (+18.4%), from €46,320 to €54,826
- Accrued charges and deferred income +€5,775
new in 2025: €5,775
- Trade debts +€3,517
up €3,517 (+254%), from €1,383 to €4,900
- Tax, wage and social debts -€2,455
down €2,455 (-58.9%), from €4,169 to €1,714
- Depreciation +€3,558
up €3,558 (+13.2%), from €26,996 to €30,553
- Gross operating margin +€3,375
up €3,375 (+8.0%), from €42,198 to €45,573
- Taxes +€1,077
up €1,077 (+29.0%), from €3,719 to €4,796
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 | €192,801 | €187,692 | -€5,109 | -2.7% |
| Fixed assets | 21/28 | €142,862 | €116,275 | -€26,586 | -18.6% |
| Tangible fixed assets | 22/27 | €142,862 | €116,275 | -€26,586 | -18.6% |
| Furniture and vehicles | 24 | €84,119 | €61,255 | -€22,865 | -27.2% |
| Other tangible fixed assets | 26 | €58,743 | €55,021 | -€3,722 | -6.3% |
| Current assets | 29/58 | €49,939 | €71,416 | +€21,477 | +43.0% |
| Amounts receivable within one year | 40/41 | €9,008 | €33,304 | +€24,296 | +270% |
| Trade receivables | 40 | €8,472 | €32,100 | +€23,628 | +279% |
| Other amounts receivable | 41 | €536 | €1,204 | +€668 | +125% |
| Cash at bank and in hand | 54/58 | €39,157 | €33,796 | -€5,361 | -13.7% |
| Deferred charges and accrued income | 490/1 | €1,774 | €4,316 | +€2,542 | +143% |
| Total equity and liabilities | 10/49 | €192,801 | €187,692 | -€5,109 | -2.7% |
| Equity | 10/15 | €48,320 | €56,826 | +€8,506 | +17.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,320 | €54,826 | +€8,506 | +18.4% |
| Amounts payable | 17/49 | €144,481 | €130,866 | -€13,615 | -9.4% |
| Amounts payable within one year | 42/48 | €144,481 | €125,091 | -€19,390 | -13.4% |
| Trade debts | 44 | €1,383 | €4,900 | +€3,517 | +254% |
| Suppliers | 440/4 | €1,383 | €4,900 | +€3,517 | +254% |
| Taxes, remuneration and social security | 45 | €4,169 | €1,714 | -€2,455 | -58.9% |
| Taxes | 450/3 | €4,169 | €1,714 | -€2,455 | -58.9% |
| Other amounts payable | 47/48 | €138,930 | €118,478 | -€20,452 | -14.7% |
| Accrued charges and deferred income | 492/3 | - | €5,775 | +€5,775 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,996 | €30,553 | +€3,558 | +13.2% |
| Other operating charges | 640/8 | €1,520 | €1,549 | +€29 | +1.9% |
| Gross operating margin | 9900 | €42,198 | €45,573 | +€3,375 | +8.0% |
| Operating profit (loss) | 9901 | €13,683 | €13,471 | -€212 | -1.5% |
| Financial charges | 65/66B | €104 | €170 | +€66 | +62.8% |
| Recurring financial charges | 65 | €104 | €170 | +€66 | +62.8% |
| Profit (loss) for the period before taxes | 9903 | €13,579 | €13,301 | -€277 | -2.0% |
| Income taxes | 67/77 | €3,719 | €4,796 | +€1,077 | +29.0% |
| Profit (loss) for the period | 9904 | €9,860 | €8,506 | -€1,354 | -13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,860 | €8,506 | -€1,354 | -13.7% |
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 23 October 2026 via checked.be.