WENDY DECOR: what changed
Two financial 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.
WENDY DECOR
Largest movements
- Receivables within one year -€33,087
down €33,087 (-22.5%), from €147,075 to €113,988
of which Other amounts receivable: -€24,506
- Current investments +€15,262
up €15,262 (+22.8%), from €67,066 to €82,328
- Deferred charges and accrued income +€7,802
up €7,802 (+27.4%), from €28,466 to €36,268
- Cash +€6,115
up €6,115 (+42.3%), from €14,466 to €20,581
mainly Receivables within one year (+€33,087) and Accrued charges and deferred income (+€4,905)
- Profit (loss) carried forward -€7,241
down €7,241, from €1,867 to -€5,374
- Accrued charges and deferred income +€4,905
up €4,905 (+59.2%), from €8,289 to €13,194
- Taxes +€30,168
up €30,168, from -€14,739 to €15,430
- Gross operating margin +€15,737
up €15,737 (+4,423%), from €356 to €16,093
- Financial charges -€926
down €926 (-17.5%), from €5,286 to €4,360
- Other operating charges +€669
up €669 (+60.9%), from €1,097 to €1,765
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.
Derived cash bridge
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 | €469,869 | €464,038 | -€5,831 | -1.2% |
| Fixed assets | 21/28 | €141,996 | €139,773 | -€2,223 | -1.6% |
| Tangible fixed assets | 22/27 | €141,996 | €139,773 | -€2,223 | -1.6% |
| Land and buildings | 22 | €136,411 | €136,121 | -€290 | -0.2% |
| Plant, machinery and equipment | 23 | €1,844 | €1,332 | -€512 | -27.8% |
| Furniture and vehicles | 24 | €3,742 | €2,321 | -€1,421 | -38.0% |
| Current assets | 29/58 | €327,873 | €324,265 | -€3,608 | -1.1% |
| Stocks and contracts in progress | 3 | €70,800 | €71,101 | +€300 | +0.4% |
| Stocks | 30/36 | €70,800 | €71,101 | +€300 | +0.4% |
| Amounts receivable within one year | 40/41 | €147,075 | €113,988 | -€33,087 | -22.5% |
| Trade receivables | 40 | €65,896 | €57,316 | -€8,580 | -13.0% |
| Other amounts receivable | 41 | €81,178 | €56,672 | -€24,506 | -30.2% |
| Current investments | 50/53 | €67,066 | €82,328 | +€15,262 | +22.8% |
| Cash at bank and in hand | 54/58 | €14,466 | €20,581 | +€6,115 | +42.3% |
| Deferred charges and accrued income | 490/1 | €28,466 | €36,268 | +€7,802 | +27.4% |
| Total equity and liabilities | 10/49 | €469,869 | €464,038 | -€5,831 | -1.2% |
| Equity | 10/15 | €447,721 | €440,479 | -€7,241 | -1.6% |
| Contributions | 10/11 | €215,000 | €215,000 | = | 0.0% |
| Reserves | 13 | €230,853 | €230,853 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,468 | €4,468 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,468 | €4,468 | = | 0.0% |
| Distributable reserves | 133 | €226,385 | €226,385 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,867 | -€5,374 | -€7,241 | |
| Amounts payable | 17/49 | €22,148 | €23,559 | +€1,410 | +6.4% |
| Amounts payable within one year | 42/48 | €13,860 | €10,365 | -€3,495 | -25.2% |
| Financial debts | 43 | - | €684 | +€684 | |
| Credit institutions | 430/8 | - | €684 | +€684 | |
| Trade debts | 44 | €8,780 | €7,154 | -€1,626 | -18.5% |
| Suppliers | 440/4 | €8,780 | €7,154 | -€1,626 | -18.5% |
| Taxes, remuneration and social security | 45 | €5,080 | €2,527 | -€2,553 | -50.3% |
| Taxes | 450/3 | €689 | €2,527 | +€1,838 | +267% |
| Remuneration and social security | 454/9 | €4,391 | - | -€4,391 | |
| Accrued charges and deferred income | 492/3 | €8,289 | €13,194 | +€4,905 | +59.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,118 | €2,223 | +€105 | +5.0% |
| Other operating charges | 640/8 | €1,097 | €1,765 | +€669 | +60.9% |
| Gross operating margin | 9900 | €356 | €16,093 | +€15,737 | +4,423% |
| Operating profit (loss) | 9901 | -€2,859 | €12,104 | +€14,963 | |
| Financial income | 75/76B | €324 | €445 | +€120 | +37.0% |
| Recurring financial income | 75 | €324 | €445 | +€120 | +37.0% |
| Financial charges | 65/66B | €5,286 | €4,360 | -€926 | -17.5% |
| Recurring financial charges | 65 | €5,286 | €4,360 | -€926 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,821 | €8,188 | +€16,009 | |
| Income taxes | 67/77 | -€14,739 | €15,430 | +€30,168 | |
| Profit (loss) for the period | 9904 | €6,918 | -€7,241 | -€14,159 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,918 | -€7,241 | -€14,159 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.