WENDIMO: 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.
WENDIMO
Largest movements
- Receivables within one year -€42,799
down €42,799 (-49.6%), from €86,294 to €43,495
of which Other amounts receivable: -€46,834
- Tangible fixed assets -€6,965
down €6,965 (-7.0%), from €100,105 to €93,139
of which Leasing and similar rights: -€4,434
- Cash +€5,673
up €5,673 (+1344.5%), from €422 to €6,095
mainly Receivables within one year (+€42,799) and Depreciation (+€8,723)
- Debts after one year -€35,086
down €35,086 (-59.7%), from €58,734 to €23,648
- Current portion of long-term debt -€6,512
down €6,512 (-51.4%), from €12,678 to €6,166
- Tax, wage and social debts -€5,517
down €5,517 (-23.3%), from €23,636 to €18,119
of which Taxes: -€5,802
- Trade debts +€3,725
up €3,725 (+314.5%), from €1,184 to €4,910
- Gross operating margin -€18,010
down €18,010 (-26.4%), from €68,265 to €50,255
- Taxes -€5,688
down €5,688 (-79.4%), from €7,163 to €1,476
- Financial income +€2,559
up €2,559 (+323.7%), from €791 to €3,350
- Depreciation -€1,623
down €1,623 (-15.7%), from €10,345 to €8,723
- Staff costs +€1,317
up €1,317 (+3.5%), from €37,877 to €39,194
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 | €186,820 | €143,498 | -€43,322 | -23.2% |
| Fixed assets | 21/28 | €100,105 | €93,139 | -€6,965 | -7.0% |
| Tangible fixed assets | 22/27 | €100,105 | €93,139 | -€6,965 | -7.0% |
| Land and buildings | 22 | €91,357 | €88,035 | -€3,321 | -3.6% |
| Plant, machinery and equipment | 23 | €439 | €1,738 | +€1,299 | +296.2% |
| Furniture and vehicles | 24 | €1,652 | €1,143 | -€508 | -30.8% |
| Leasing and similar rights | 25 | €6,658 | €2,223 | -€4,434 | -66.6% |
| Current assets | 29/58 | €86,716 | €50,359 | -€36,357 | -41.9% |
| Amounts receivable within one year | 40/41 | €86,294 | €43,495 | -€42,799 | -49.6% |
| Trade receivables | 40 | €1,059 | €5,094 | +€4,035 | +380.9% |
| Other amounts receivable | 41 | €85,234 | €38,400 | -€46,834 | -54.9% |
| Cash at bank and in hand | 54/58 | €422 | €6,095 | +€5,673 | +1344.5% |
| Deferred charges and accrued income | 490/1 | - | €770 | +€770 | |
| Total equity and liabilities | 10/49 | €186,820 | €143,498 | -€43,322 | -23.2% |
| Equity | 10/15 | €74,485 | €74,551 | +€66 | +0.1% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €11,424 | €11,424 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,024 | €1,024 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,024 | €1,024 | = | 0.0% |
| Distributable reserves | 133 | €10,400 | €10,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,271 | €38,338 | +€66 | +0.2% |
| Amounts payable | 17/49 | €112,336 | €68,947 | -€43,389 | -38.6% |
| Amounts payable after more than one year | 17 | €58,734 | €23,648 | -€35,086 | -59.7% |
| Financial debts | 170/4 | €58,734 | €23,648 | -€35,086 | -59.7% |
| Amounts payable within one year | 42/48 | €41,636 | €33,333 | -€8,303 | -19.9% |
| Current portion of amounts payable after more than one year | 42 | €12,678 | €6,166 | -€6,512 | -51.4% |
| Trade debts | 44 | €1,184 | €4,910 | +€3,725 | +314.5% |
| Suppliers | 440/4 | €1,184 | €4,910 | +€3,725 | +314.5% |
| Taxes, remuneration and social security | 45 | €23,636 | €18,119 | -€5,517 | -23.3% |
| Taxes | 450/3 | €14,440 | €8,639 | -€5,802 | -40.2% |
| Remuneration and social security | 454/9 | €9,196 | €9,481 | +€285 | +3.1% |
| Other amounts payable | 47/48 | €4,138 | €4,138 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €11,966 | €11,966 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €37,877 | €39,194 | +€1,317 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,345 | €8,723 | -€1,623 | -15.7% |
| Other operating charges | 640/8 | €1,162 | €1,084 | -€78 | -6.7% |
| Gross operating margin | 9900 | €68,265 | €50,255 | -€18,010 | -26.4% |
| Operating profit (loss) | 9901 | €18,880 | €1,254 | -€17,626 | -93.4% |
| Financial income | 75/76B | €791 | €3,350 | +€2,559 | +323.7% |
| Recurring financial income | 75 | €791 | €3,350 | +€2,559 | +323.7% |
| Financial charges | 65/66B | €2,108 | €3,062 | +€954 | +45.3% |
| Recurring financial charges | 65 | €2,108 | €3,062 | +€954 | +45.3% |
| Profit (loss) for the period before taxes | 9903 | €17,563 | €1,542 | -€16,021 | -91.2% |
| Income taxes | 67/77 | €7,163 | €1,476 | -€5,688 | -79.4% |
| Profit (loss) for the period | 9904 | €10,400 | €66 | -€10,334 | -99.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,400 | €66 | -€10,334 | -99.4% |
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 7 October 2026 via checked.be.