WENBREW: 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.
WENBREW
Largest movements
- Receivables within one year -€13,293
down €13,293 (-32.4%), from €41,025 to €27,732
of which Trade receivables: -€20,643
- Stocks and contracts -€8,087
down €8,087 (-29.7%), from €27,248 to €19,161
- Cash +€7,861
up €7,861 (+648.4%), from €1,212 to €9,073
mainly Other debts (+€20,920) and Receivables within one year (+€13,293)
- Deferred charges and accrued income -€1,552
down €1,552 (-61.7%), from €2,515 to €963
- Trade debts -€21,230
down €21,230 (-41.3%), from €51,374 to €30,144
- Other debts +€20,920
up €20,920 (+67.1%), from €31,164 to €52,084
- Profit (loss) carried forward -€18,950
down €18,950 (-23.0%), from -€82,308 to -€101,258
- Tax, wage and social debts +€7,959
new in 2025: €7,959
of which Taxes: +€5,463
- Short-term financial debts -€3,771
down €3,771 (-100.0%), from €3,771 to €0
- Gross operating margin -€28,646
down €28,646, from €11,884 to -€16,762
- Financial charges +€436
up €436 (+99.4%), from €439 to €875
- Financial income -€355
down €355 (-100.0%), from €355 to €0
- Other operating charges +€295
up €295 (+28.9%), from €1,018 to €1,313
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 | €72,000 | €56,930 | -€15,071 | -20.9% |
| Current assets | 29/58 | €72,000 | €56,930 | -€15,071 | -20.9% |
| Stocks and contracts in progress | 3 | €27,248 | €19,161 | -€8,087 | -29.7% |
| Stocks | 30/36 | €27,248 | €19,161 | -€8,087 | -29.7% |
| Amounts receivable within one year | 40/41 | €41,025 | €27,732 | -€13,293 | -32.4% |
| Trade receivables | 40 | €28,482 | €7,839 | -€20,643 | -72.5% |
| Other amounts receivable | 41 | €12,543 | €19,893 | +€7,350 | +58.6% |
| Cash at bank and in hand | 54/58 | €1,212 | €9,073 | +€7,861 | +648.4% |
| Deferred charges and accrued income | 490/1 | €2,515 | €963 | -€1,552 | -61.7% |
| Total equity and liabilities | 10/49 | €72,000 | €56,930 | -€15,071 | -20.9% |
| Equity | 10/15 | -€14,308 | -€33,258 | -€18,950 | -132.4% |
| Contributions | 10/11 | €68,000 | €68,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,308 | -€101,258 | -€18,950 | -23.0% |
| Amounts payable | 17/49 | €86,309 | €90,188 | +€3,879 | +4.5% |
| Amounts payable within one year | 42/48 | €86,309 | €90,188 | +€3,879 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €3,771 | €0 | -€3,771 | -100.0% |
| Credit institutions | 430/8 | €3,771 | €0 | -€3,771 | -100.0% |
| Trade debts | 44 | €51,374 | €30,144 | -€21,230 | -41.3% |
| Suppliers | 440/4 | €51,374 | €30,144 | -€21,230 | -41.3% |
| Taxes, remuneration and social security | 45 | - | €7,959 | +€7,959 | |
| Taxes | 450/3 | - | €5,463 | +€5,463 | |
| Remuneration and social security | 454/9 | - | €2,496 | +€2,496 | |
| Other amounts payable | 47/48 | €31,164 | €52,084 | +€20,920 | +67.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €1,018 | €1,313 | +€295 | +28.9% |
| Gross operating margin | 9900 | €11,884 | -€16,762 | -€28,646 | |
| Operating profit (loss) | 9901 | €10,866 | -€18,075 | -€28,941 | |
| Financial income | 75/76B | €355 | €0 | -€355 | -100.0% |
| Recurring financial income | 75 | €355 | €0 | -€355 | -100.0% |
| Financial charges | 65/66B | €439 | €875 | +€436 | +99.4% |
| Recurring financial charges | 65 | €439 | €875 | +€436 | +99.4% |
| Profit (loss) for the period before taxes | 9903 | €10,782 | -€18,950 | -€29,732 | |
| Profit (loss) for the period | 9904 | €10,782 | -€18,950 | -€29,732 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,782 | -€18,950 | -€29,732 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.