WEMMET: 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.
WEMMET
Largest movements
- Tangible fixed assets -€10,367
down €10,367 (-15.9%), from €65,324 to €54,957
of which Plant, machinery and equipment: -€11,796
- Cash +€1,005
up €1,005 (+61.1%), from €1,643 to €2,648
mainly Depreciation (+€22,002) and Short-term financial debts (+€5,818)
- Profit (loss) carried forward -€10,719
down €10,719, from €5,500 to -€5,219
- Short-term financial debts +€5,818
new in 2025: €5,818
- Debts after one year -€5,606
down €5,606 (-18.9%), from €29,707 to €24,101
- Other debts -€2,735
no longer reported in 2025 (was €2,735)
- Current portion of long-term debt +€2,638
up €2,638 (+24.8%), from €10,647 to €13,285
- Gross operating margin -€15,524
down €15,524 (-50.3%), from €30,890 to €15,366
- Depreciation -€2,934
down €2,934 (-11.8%), from €24,936 to €22,002
- Taxes -€541
down €541 (-96.5%), from €560 to €20
- Financial charges -€520
down €520 (-14.4%), from €3,610 to €3,090
- Other operating charges +€385
up €385 (+62.2%), from €620 to €1,005
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 | €74,124 | €64,347 | -€9,778 | -13.2% |
| Fixed assets | 21/28 | €65,361 | €54,957 | -€10,405 | -15.9% |
| Intangible fixed assets | 21 | €37 | - | -€37 | |
| Tangible fixed assets | 22/27 | €65,324 | €54,957 | -€10,367 | -15.9% |
| Plant, machinery and equipment | 23 | €48,749 | €36,953 | -€11,796 | -24.2% |
| Furniture and vehicles | 24 | €16,574 | €18,004 | +€1,429 | +8.6% |
| Current assets | 29/58 | €8,763 | €9,390 | +€627 | +7.2% |
| Amounts receivable within one year | 40/41 | €7,120 | €6,734 | -€386 | -5.4% |
| Trade receivables | 40 | €7,120 | €1,898 | -€5,222 | -73.3% |
| Other amounts receivable | 41 | - | €4,836 | +€4,836 | |
| Cash at bank and in hand | 54/58 | €1,643 | €2,648 | +€1,005 | +61.1% |
| Deferred charges and accrued income | 490/1 | - | €8 | +€8 | |
| Total equity and liabilities | 10/49 | €74,124 | €64,347 | -€9,778 | -13.2% |
| Equity | 10/15 | €19,000 | €8,281 | -€10,719 | -56.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €10,500 | €10,500 | = | 0.0% |
| Distributable reserves | 133 | €10,500 | €10,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,500 | -€5,219 | -€10,719 | |
| Amounts payable | 17/49 | €55,125 | €56,066 | +€941 | +1.7% |
| Amounts payable after more than one year | 17 | €29,707 | €24,101 | -€5,606 | -18.9% |
| Financial debts | 170/4 | €29,707 | €24,101 | -€5,606 | -18.9% |
| Amounts payable within one year | 42/48 | €24,937 | €29,145 | +€4,208 | +16.9% |
| Current portion of amounts payable after more than one year | 42 | €10,647 | €13,285 | +€2,638 | +24.8% |
| Financial debts | 43 | - | €5,818 | +€5,818 | |
| Credit institutions | 430/8 | - | €5,818 | +€5,818 | |
| Trade debts | 44 | €10,060 | €10,042 | -€18 | -0.2% |
| Suppliers | 440/4 | €10,060 | €10,042 | -€18 | -0.2% |
| Taxes, remuneration and social security | 45 | €1,495 | - | -€1,495 | |
| Taxes | 450/3 | €1,495 | - | -€1,495 | |
| Other amounts payable | 47/48 | €2,735 | - | -€2,735 | |
| Accrued charges and deferred income | 492/3 | €480 | €2,820 | +€2,340 | +487.5% |
| Non-recurring operating income | 76A | €3,588 | €53 | -€3,535 | -98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,936 | €22,002 | -€2,934 | -11.8% |
| Other operating charges | 640/8 | €620 | €1,005 | +€385 | +62.2% |
| Gross operating margin | 9900 | €30,890 | €15,366 | -€15,524 | -50.3% |
| Operating profit (loss) | 9901 | €5,334 | -€7,641 | -€12,976 | |
| Financial income | 75/76B | €0 | €32 | +€32 | +78825.0% |
| Recurring financial income | 75 | €0 | €32 | +€32 | +78825.0% |
| Financial charges | 65/66B | €3,610 | €3,090 | -€520 | -14.4% |
| Recurring financial charges | 65 | €3,610 | €3,090 | -€520 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €1,725 | -€10,699 | -€12,424 | |
| Income taxes | 67/77 | €560 | €20 | -€541 | -96.5% |
| Profit (loss) for the period | 9904 | €1,165 | -€10,719 | -€11,884 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,165 | -€10,719 | -€11,884 |
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 3 October 2026 via checked.be.