WEN: 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.
WEN
Largest movements
- Cash -€94,243
down €94,243 (-51.2%), from €184,092 to €89,849
mainly Investment in fixed assets (net) (-€73,625) and Trade debts (-€48,324)
- Tangible fixed assets +€43,640
up €43,640 (+50.3%), from €86,756 to €130,395
of which Other tangible fixed assets: +€27,407
- Deferred charges and accrued income +€24,803
up €24,803, from €0 to €24,803
- Receivables within one year +€15,286
up €15,286 (+29.3%), from €52,204 to €67,491
of which Other amounts receivable: +€56,586
- Trade debts -€48,324
down €48,324 (-35.5%), from €135,994 to €87,670
- Other debts +€23,864
up €23,864 (+2133.0%), from €1,119 to €24,982
- Tax, wage and social debts +€10,535
up €10,535 (+17.1%), from €61,716 to €72,251
of which Remuneration and social security: +€5,745
- Gross operating margin +€9,239
up €9,239 (+1.5%), from €618,681 to €627,920
- Staff costs +€7,256
up €7,256 (+1.3%), from €573,134 to €580,390
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €391,099 | €378,521 | -€12,578 | -3.2% |
| Fixed assets | 21/28 | €136,949 | €180,588 | +€43,640 | +31.9% |
| Tangible fixed assets | 22/27 | €86,756 | €130,395 | +€43,640 | +50.3% |
| Plant, machinery and equipment | 23 | €76,545 | €92,778 | +€16,233 | +21.2% |
| Other tangible fixed assets | 26 | €10,210 | €37,617 | +€27,407 | +268.4% |
| Financial fixed assets | 28 | €50,193 | €50,193 | = | 0.0% |
| Current assets | 29/58 | €254,150 | €197,933 | -€56,217 | -22.1% |
| Stocks and contracts in progress | 3 | €17,854 | €15,790 | -€2,063 | -11.6% |
| Stocks | 30/36 | €17,854 | €15,790 | -€2,063 | -11.6% |
| Amounts receivable within one year | 40/41 | €52,204 | €67,491 | +€15,286 | +29.3% |
| Trade receivables | 40 | €41,300 | - | -€41,300 | |
| Other amounts receivable | 41 | €10,905 | €67,491 | +€56,586 | +518.9% |
| Cash at bank and in hand | 54/58 | €184,092 | €89,849 | -€94,243 | -51.2% |
| Deferred charges and accrued income | 490/1 | €0 | €24,803 | +€24,803 | |
| Total equity and liabilities | 10/49 | €391,099 | €378,521 | -€12,578 | -3.2% |
| Equity | 10/15 | €188,690 | €190,038 | +€1,348 | +0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €170,090 | €171,438 | +€1,348 | +0.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €168,230 | €169,578 | +€1,348 | +0.8% |
| Amounts payable | 17/49 | €202,409 | €188,483 | -€13,925 | -6.9% |
| Amounts payable after more than one year | 17 | €3,580 | €3,580 | = | 0.0% |
| Other amounts payable | 178/9 | €3,580 | €3,580 | = | 0.0% |
| Amounts payable within one year | 42/48 | €198,829 | €184,903 | -€13,925 | -7.0% |
| Trade debts | 44 | €135,994 | €87,670 | -€48,324 | -35.5% |
| Suppliers | 440/4 | €135,994 | €87,670 | -€48,324 | -35.5% |
| Taxes, remuneration and social security | 45 | €61,716 | €72,251 | +€10,535 | +17.1% |
| Taxes | 450/3 | €27,801 | €32,590 | +€4,790 | +17.2% |
| Remuneration and social security | 454/9 | €33,915 | €39,660 | +€5,745 | +16.9% |
| Other amounts payable | 47/48 | €1,119 | €24,982 | +€23,864 | +2133.0% |
| Remuneration, social security and pensions | 62 | €573,134 | €580,390 | +€7,256 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,855 | €29,985 | +€2,130 | +7.6% |
| Other operating charges | 640/8 | €8,457 | €7,528 | -€929 | -11.0% |
| Gross operating margin | 9900 | €618,681 | €627,920 | +€9,239 | +1.5% |
| Operating profit (loss) | 9901 | €9,235 | €10,017 | +€782 | +8.5% |
| Financial income | 75/76B | €30 | €705 | +€675 | +2269.0% |
| Recurring financial income | 75 | €30 | €705 | +€675 | +2269.0% |
| Financial charges | 65/66B | €6,106 | €7,354 | +€1,248 | +20.4% |
| Recurring financial charges | 65 | €6,106 | €7,354 | +€1,248 | +20.4% |
| Profit (loss) for the period before taxes | 9903 | €3,159 | €3,367 | +€209 | +6.6% |
| Income taxes | 67/77 | €2,940 | €2,019 | -€920 | -31.3% |
| Profit (loss) for the period | 9904 | €219 | €1,348 | +€1,129 | +515.2% |
| Profit (loss) for the period to be appropriated | 9905 | €219 | €1,348 | +€1,129 | +515.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.