WEMARIC: 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.
WEMARIC
Largest movements
- Tangible fixed assets +€89,133
up €89,133 (+34.2%), from €260,520 to €349,653
of which Land and buildings: +€91,247
- Cash +€28,452
up €28,452 (+14.0%), from €202,826 to €231,278
mainly Net result for the year (+€115,352) and Debts after one year (+€68,059)
- Stocks and contracts -€17,553
down €17,553 (-18.7%), from €93,823 to €76,270
- Receivables within one year -€7,389
down €7,389 (-29.8%), from €24,817 to €17,428
of which Trade receivables: -€7,214
- Profit (loss) carried forward +€115,352
up €115,352 (+1326.7%), from €8,695 to €124,046
- Trade debts -€90,021
down €90,021 (-64.0%), from €140,711 to €50,690
- Debts after one year +€68,059
up €68,059 (+46.9%), from €145,000 to €213,059
- Other debts -€31,303
down €31,303 (-20.8%), from €150,316 to €119,013
- Tax, wage and social debts +€16,058
up €16,058 (+49.4%), from €32,518 to €48,576
of which Taxes: +€23,499
- Gross operating margin +€102,511
up €102,511 (+58.5%), from €175,186 to €277,696
- Taxes +€21,926
up €21,926 (+133.6%), from €16,411 to €38,336
- Depreciation -€11,671
down €11,671 (-42.2%), from €27,632 to €15,961
- Financial charges +€8,932
up €8,932 (+323.8%), from €2,759 to €11,690
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 | €582,301 | €674,943 | +€92,642 | +15.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €260,835 | €349,968 | +€89,133 | +34.2% |
| Tangible fixed assets | 22/27 | €260,520 | €349,653 | +€89,133 | +34.2% |
| Land and buildings | 22 | €246,488 | €337,734 | +€91,247 | +37.0% |
| Plant, machinery and equipment | 23 | €4,296 | €1,412 | -€2,884 | -67.1% |
| Furniture and vehicles | 24 | €9,736 | €10,507 | +€771 | +7.9% |
| Financial fixed assets | 28 | €315 | €315 | = | 0.0% |
| Current assets | 29/58 | €321,465 | €324,975 | +€3,509 | +1.1% |
| Stocks and contracts in progress | 3 | €93,823 | €76,270 | -€17,553 | -18.7% |
| Stocks | 30/36 | €93,823 | €76,270 | -€17,553 | -18.7% |
| Amounts receivable within one year | 40/41 | €24,817 | €17,428 | -€7,389 | -29.8% |
| Trade receivables | 40 | €13,000 | €5,786 | -€7,214 | -55.5% |
| Other amounts receivable | 41 | €11,817 | €11,642 | -€175 | -1.5% |
| Cash at bank and in hand | 54/58 | €202,826 | €231,278 | +€28,452 | +14.0% |
| Total equity and liabilities | 10/49 | €582,301 | €674,943 | +€92,642 | +15.9% |
| Equity | 10/15 | €112,695 | €228,046 | +€115,352 | +102.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €99,000 | €99,000 | = | 0.0% |
| Distributable reserves | 133 | €99,000 | €99,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,695 | €124,046 | +€115,352 | +1326.7% |
| Amounts payable | 17/49 | €469,606 | €446,897 | -€22,709 | -4.8% |
| Amounts payable after more than one year | 17 | €145,000 | €213,059 | +€68,059 | +46.9% |
| Financial debts | 170/4 | €145,000 | €213,059 | +€68,059 | +46.9% |
| Amounts payable within one year | 42/48 | €324,606 | €233,838 | -€90,768 | -28.0% |
| Current portion of amounts payable after more than one year | 42 | €1,061 | €15,559 | +€14,498 | +1367.0% |
| Trade debts | 44 | €140,711 | €50,690 | -€90,021 | -64.0% |
| Suppliers | 440/4 | €140,711 | €50,690 | -€90,021 | -64.0% |
| Taxes, remuneration and social security | 45 | €32,518 | €48,576 | +€16,058 | +49.4% |
| Taxes | 450/3 | €11,667 | €35,166 | +€23,499 | +201.4% |
| Remuneration and social security | 454/9 | €20,851 | €13,410 | -€7,441 | -35.7% |
| Other amounts payable | 47/48 | €150,316 | €119,013 | -€31,303 | -20.8% |
| Non-recurring operating income | 76A | €920 | - | -€920 | |
| Remuneration, social security and pensions | 62 | €90,029 | €92,063 | +€2,034 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,632 | €15,961 | -€11,671 | -42.2% |
| Other operating charges | 640/8 | €3,197 | €4,693 | +€1,496 | +46.8% |
| Gross operating margin | 9900 | €175,186 | €277,696 | +€102,511 | +58.5% |
| Operating profit (loss) | 9901 | €54,328 | €164,980 | +€110,651 | +203.7% |
| Financial income | 75/76B | €1,625 | €399 | -€1,226 | -75.5% |
| Recurring financial income | 75 | €1,625 | €399 | -€1,226 | -75.5% |
| Financial charges | 65/66B | €2,759 | €11,690 | +€8,932 | +323.8% |
| Recurring financial charges | 65 | €2,759 | €11,690 | +€8,932 | +323.8% |
| Profit (loss) for the period before taxes | 9903 | €53,194 | €153,688 | +€100,494 | +188.9% |
| Income taxes | 67/77 | €16,411 | €38,336 | +€21,926 | +133.6% |
| Profit (loss) for the period | 9904 | €36,784 | €115,352 | +€78,568 | +213.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,784 | €115,352 | +€78,568 | +213.6% |
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 6 October 2026 via checked.be.