WEMMEL TOOLS: 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.
WEMMEL TOOLS
Largest movements
- Cash -€105,801
down €105,801 (-76.1%), from €139,003 to €33,202
mainly Contributions, distributions and other (-€130,048) and Net result for the year (-€78,628)
- Receivables within one year -€90,674
down €90,674 (-27.3%), from €332,259 to €241,585
of which Other amounts receivable: -€73,391
- Stocks and contracts +€78,447
up €78,447 (+20.1%), from €391,042 to €469,488
- Tangible fixed assets -€61,826
down €61,826 (-5.8%), from €1.1m to €997,197
of which Land and buildings: -€50,505
- Reserves -€130,048
down €130,048 (-53.7%), from €242,266 to €112,219
of which Distributable reserves: -€130,048
- Other debts +€103,420
up €103,420 (+139%), from €74,641 to €178,061
- Profit (loss) carried forward -€78,628
down €78,628 (-16.3%), from €483,785 to €405,157
- Debts after one year -€68,403
down €68,403 (-18.0%), from €379,180 to €310,777
- Current portion of long-term debt -€33,424
down €33,424 (-23.9%), from €139,847 to €106,423
- Gross operating margin -€52,729
down €52,729 (-17.8%), from €295,512 to €242,783
- Staff costs -€19,379
down €19,379 (-10.8%), from €179,838 to €160,458
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 | €1,926,061 | €1,746,213 | -€179,848 | -9.3% |
| Fixed assets | 21/28 | €1,059,523 | €997,697 | -€61,826 | -5.8% |
| Tangible fixed assets | 22/27 | €1,059,023 | €997,197 | -€61,826 | -5.8% |
| Land and buildings | 22 | €1,029,571 | €979,066 | -€50,505 | -4.9% |
| Plant, machinery and equipment | 23 | €8,834 | €5,487 | -€3,347 | -37.9% |
| Furniture and vehicles | 24 | €20,619 | €12,644 | -€7,975 | -38.7% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €866,538 | €748,516 | -€118,022 | -13.6% |
| Stocks and contracts in progress | 3 | €391,042 | €469,488 | +€78,447 | +20.1% |
| Stocks | 30/36 | €391,042 | €469,488 | +€78,447 | +20.1% |
| Amounts receivable within one year | 40/41 | €332,259 | €241,585 | -€90,674 | -27.3% |
| Trade receivables | 40 | €239,143 | €221,860 | -€17,283 | -7.2% |
| Other amounts receivable | 41 | €93,115 | €19,725 | -€73,391 | -78.8% |
| Cash at bank and in hand | 54/58 | €139,003 | €33,202 | -€105,801 | -76.1% |
| Deferred charges and accrued income | 490/1 | €4,235 | €4,240 | +€6 | +0.1% |
| Total equity and liabilities | 10/49 | €1,926,061 | €1,746,213 | -€179,848 | -9.3% |
| Equity | 10/15 | €756,051 | €547,376 | -€208,676 | -27.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €242,266 | €112,219 | -€130,048 | -53.7% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €239,266 | €109,219 | -€130,048 | -54.4% |
| Profit (loss) carried forward | 14 | €483,785 | €405,157 | -€78,628 | -16.3% |
| Provisions and deferred taxes | 16 | €305,398 | €305,398 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €305,398 | €305,398 | = | 0.0% |
| Pensions and similar obligations | 160 | €305,398 | €305,398 | = | 0.0% |
| Amounts payable | 17/49 | €864,611 | €893,439 | +€28,827 | +3.3% |
| Amounts payable after more than one year | 17 | €379,180 | €310,777 | -€68,403 | -18.0% |
| Financial debts | 170/4 | €379,180 | €310,777 | -€68,403 | -18.0% |
| Amounts payable within one year | 42/48 | €478,183 | €568,829 | +€90,646 | +19.0% |
| Current portion of amounts payable after more than one year | 42 | €139,847 | €106,423 | -€33,424 | -23.9% |
| Financial debts | 43 | €150,000 | €150,000 | = | 0.0% |
| Credit institutions | 430/8 | €150,000 | €150,000 | = | 0.0% |
| Trade debts | 44 | €74,194 | €91,857 | +€17,662 | +23.8% |
| Suppliers | 440/4 | €74,194 | €91,857 | +€17,662 | +23.8% |
| Taxes, remuneration and social security | 45 | €39,500 | €42,488 | +€2,987 | +7.6% |
| Taxes | 450/3 | €6,519 | €42,488 | +€35,969 | +552% |
| Remuneration and social security | 454/9 | €32,981 | €0 | -€32,981 | -100% |
| Other amounts payable | 47/48 | €74,641 | €178,061 | +€103,420 | +139% |
| Accrued charges and deferred income | 492/3 | €7,248 | €13,833 | +€6,585 | +90.8% |
| Remuneration, social security and pensions | 62 | €179,838 | €160,458 | -€19,379 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €107,750 | €109,992 | +€2,242 | +2.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,257 | +€1,257 | |
| Other operating charges | 640/8 | €18,389 | €19,785 | +€1,396 | +7.6% |
| Non-recurring operating charges | 66A | €12,413 | - | -€12,413 | |
| Gross operating margin | 9900 | €295,512 | €242,783 | -€52,729 | -17.8% |
| Operating profit (loss) | 9901 | -€22,878 | -€48,710 | -€25,832 | -113% |
| Financial income | 75/76B | €2,338 | €1,545 | -€793 | -33.9% |
| Recurring financial income | 75 | €2,338 | €1,545 | -€793 | -33.9% |
| Financial charges | 65/66B | €33,296 | €31,246 | -€2,050 | -6.2% |
| Recurring financial charges | 65 | €33,296 | €31,246 | -€2,050 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | -€53,836 | -€78,411 | -€24,575 | -45.6% |
| Income taxes | 67/77 | €231 | €217 | -€14 | -6.0% |
| Profit (loss) for the period | 9904 | -€54,067 | -€78,628 | -€24,561 | -45.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€54,067 | -€78,628 | -€24,561 | -45.4% |
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 16 October 2026 via checked.be.