Wendam: 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.
Wendam
Largest movements
- Tangible fixed assets +€110,438
up €110,438 (+86.0%), from €128,392 to €238,830
- Receivables within one year +€9,251
up €9,251 (+5.3%), from €176,171 to €185,422
of which Other amounts receivable: +€7,565
- Deferred charges and accrued income -€5,007
down €5,007 (-100.0%), from €5,007 to €0
- Revaluation surpluses +€114,543
new in 2025: €114,543
- Current portion of long-term debt -€7,403
down €7,403 (-74.9%), from €9,887 to €2,484
- Financial income +€5,463
up €5,463 (+119.3%), from €4,580 to €10,043
- Gross operating margin -€5,260
down €5,260 (-75.5%), from €6,962 to €1,703
- Taxes +€1,182
new in 2025: €1,182
- Other operating charges +€866
up €866 (+75.8%), from €1,142 to €2,008
- Financial charges -€138
down €138 (-26.0%), from €530 to €392
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 | €309,640 | €424,623 | +€114,983 | +37.1% |
| Fixed assets | 21/28 | €128,392 | €238,830 | +€110,438 | +86.0% |
| Tangible fixed assets | 22/27 | €128,392 | €238,830 | +€110,438 | +86.0% |
| Land and buildings | 22 | €128,392 | €238,830 | +€110,438 | +86.0% |
| Current assets | 29/58 | €181,249 | €185,793 | +€4,545 | +2.5% |
| Amounts receivable within one year | 40/41 | €176,171 | €185,422 | +€9,251 | +5.3% |
| Trade receivables | 40 | - | €1,687 | +€1,687 | |
| Other amounts receivable | 41 | €176,171 | €183,736 | +€7,565 | +4.3% |
| Cash at bank and in hand | 54/58 | €71 | €371 | +€301 | +424.8% |
| Deferred charges and accrued income | 490/1 | €5,007 | €0 | -€5,007 | -100.0% |
| Total equity and liabilities | 10/49 | €309,640 | €424,623 | +€114,983 | +37.1% |
| Equity | 10/15 | €291,772 | €410,374 | +€118,602 | +40.6% |
| Contributions | 10/11 | €270,000 | €270,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €114,543 | +€114,543 | |
| Reserves | 13 | €27,000 | €27,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €27,000 | €27,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €27,000 | €27,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,228 | -€1,169 | +€4,059 | +77.6% |
| Amounts payable | 17/49 | €17,868 | €14,249 | -€3,619 | -20.3% |
| Amounts payable after more than one year | 17 | €834 | €0 | -€834 | -100.0% |
| Financial debts | 170/4 | €834 | €0 | -€834 | -100.0% |
| Amounts payable within one year | 42/48 | €16,184 | €14,249 | -€1,935 | -12.0% |
| Current portion of amounts payable after more than one year | 42 | €9,887 | €2,484 | -€7,403 | -74.9% |
| Trade debts | 44 | €3,998 | €6,582 | +€2,584 | +64.6% |
| Suppliers | 440/4 | €3,998 | €6,582 | +€2,584 | +64.6% |
| Taxes, remuneration and social security | 45 | - | €1,182 | +€1,182 | |
| Taxes | 450/3 | - | €1,182 | +€1,182 | |
| Other amounts payable | 47/48 | €2,299 | €4,000 | +€1,701 | +74.0% |
| Accrued charges and deferred income | 492/3 | €850 | €0 | -€850 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,105 | €4,105 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,142 | €2,008 | +€866 | +75.8% |
| Gross operating margin | 9900 | €6,962 | €1,703 | -€5,260 | -75.5% |
| Operating profit (loss) | 9901 | €1,715 | -€4,410 | -€6,125 | |
| Financial income | 75/76B | €4,580 | €10,043 | +€5,463 | +119.3% |
| Recurring financial income | 75 | €4,580 | €10,043 | +€5,463 | +119.3% |
| Financial charges | 65/66B | €530 | €392 | -€138 | -26.0% |
| Recurring financial charges | 65 | €530 | €392 | -€138 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €5,766 | €5,241 | -€525 | -9.1% |
| Income taxes | 67/77 | - | €1,182 | +€1,182 | |
| Profit (loss) for the period | 9904 | €5,766 | €4,059 | -€1,707 | -29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,766 | €4,059 | -€1,707 | -29.6% |
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 30 September 2026 via checked.be.