WEMAR Landbouwonderneming: 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.
WEMAR Landbouwonderneming
Largest movements
- Cash -€283,139
down €283,139 (-61.2%), from €462,388 to €179,249
mainly Trade debts (-€162,861) and Current investments (-€149,997)
- Current investments +€149,997
up €149,997 (+1,355%), from €11,070 to €161,067
- Receivables within one year -€90,017
down €90,017 (-60.4%), from €148,985 to €58,968
of which Trade receivables: -€96,091
- Deferred charges and accrued income +€10,102
up €10,102, from €0 to €10,102
- Trade debts -€162,861
down €162,861 (-80.4%), from €202,557 to €39,697
- Debts after one year +€108,800
up €108,800, from €0 to €108,800
- Profit (loss) carried forward -€85,968
down €85,968, from €9,423 to -€76,545
- Other debts -€45,862
down €45,862 (-100%), from €45,862 to €0
- Tax, wage and social debts -€33,494
down €33,494 (-100%), from €33,494 to €0
- Gross operating margin -€395,132
down €395,132, from €359,639 to -€35,493
- Taxes -€106,179
down €106,179 (-100%), from €106,179 to €0
- Depreciation +€40,009
up €40,009 (+648%), from €6,172 to €46,182
- Financial charges -€10,617
down €10,617 (-93.8%), from €11,315 to €698
- Other operating charges -€4,564
down €4,564 (-51.4%), from €8,882 to €4,318
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 | €921,024 | €707,936 | -€213,088 | -23.1% |
| Fixed assets | 21/28 | €239,630 | €238,183 | -€1,448 | -0.6% |
| Intangible fixed assets | 21 | €12,679 | €8,453 | -€4,226 | -33.3% |
| Tangible fixed assets | 22/27 | €226,952 | €229,730 | +€2,779 | +1.2% |
| Land and buildings | 22 | €34,975 | €74,387 | +€39,412 | +113% |
| Plant, machinery and equipment | 23 | €118,968 | €93,750 | -€25,218 | -21.2% |
| Furniture and vehicles | 24 | €73,009 | €61,594 | -€11,415 | -15.6% |
| Current assets | 29/58 | €681,393 | €469,753 | -€211,640 | -31.1% |
| Stocks and contracts in progress | 3 | €58,950 | €60,368 | +€1,418 | +2.4% |
| Stocks | 30/36 | €58,950 | €60,368 | +€1,418 | +2.4% |
| Amounts receivable within one year | 40/41 | €148,985 | €58,968 | -€90,017 | -60.4% |
| Trade receivables | 40 | €135,574 | €39,483 | -€96,091 | -70.9% |
| Other amounts receivable | 41 | €13,411 | €19,485 | +€6,074 | +45.3% |
| Current investments | 50/53 | €11,070 | €161,067 | +€149,997 | +1,355% |
| Cash at bank and in hand | 54/58 | €462,388 | €179,249 | -€283,139 | -61.2% |
| Deferred charges and accrued income | 490/1 | €0 | €10,102 | +€10,102 | |
| Total equity and liabilities | 10/49 | €921,024 | €707,936 | -€213,088 | -23.1% |
| Equity | 10/15 | €622,207 | €536,239 | -€85,968 | -13.8% |
| Contributions | 10/11 | €168,550 | €168,550 | = | 0.0% |
| Reserves | 13 | €444,234 | €444,234 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,855 | €16,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €16,855 | €16,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €289 | €289 | = | 0.0% |
| Distributable reserves | 133 | €427,090 | €427,090 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,423 | -€76,545 | -€85,968 | |
| Amounts payable | 17/49 | €298,817 | €171,697 | -€127,120 | -42.5% |
| Amounts payable after more than one year | 17 | €0 | €108,800 | +€108,800 | |
| Financial debts | 170/4 | €0 | €108,800 | +€108,800 | |
| Amounts payable within one year | 42/48 | €298,817 | €62,897 | -€235,920 | -79.0% |
| Current portion of amounts payable after more than one year | 42 | €16,903 | €23,200 | +€6,297 | +37.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €202,557 | €39,697 | -€162,861 | -80.4% |
| Suppliers | 440/4 | €202,557 | €39,697 | -€162,861 | -80.4% |
| Taxes, remuneration and social security | 45 | €33,494 | €0 | -€33,494 | -100% |
| Taxes | 450/3 | €33,494 | €0 | -€33,494 | -100% |
| Other amounts payable | 47/48 | €45,862 | €0 | -€45,862 | -100% |
| Non-recurring operating income | 76A | €165,763 | €8,620 | -€157,143 | -94.8% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,172 | €46,182 | +€40,009 | +648% |
| Other operating charges | 640/8 | €8,882 | €4,318 | -€4,564 | -51.4% |
| Gross operating margin | 9900 | €359,639 | -€35,493 | -€395,132 | |
| Operating profit (loss) | 9901 | €344,584 | -€85,993 | -€430,577 | |
| Financial income | 75/76B | €0 | €723 | +€723 | +722,960% |
| Recurring financial income | 75 | €0 | €723 | +€723 | +722,960% |
| Financial charges | 65/66B | €11,315 | €698 | -€10,617 | -93.8% |
| Recurring financial charges | 65 | €11,315 | €698 | -€10,617 | -93.8% |
| Profit (loss) for the period before taxes | 9903 | €333,269 | -€85,968 | -€419,237 | |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €106,179 | €0 | -€106,179 | -100% |
| Profit (loss) for the period | 9904 | €227,090 | -€85,968 | -€313,058 | |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €227,090 | -€85,968 | -€313,058 |
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 25 October 2026 via checked.be.