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WENGLOR: 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.

What changed

WENGLOR

BE 0447.310.253
NACE 27.900, Manufacture of electrical equipment
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€122,779
2024 · €123,897-€1,118
Equity
-€288,426
2024 · -€411,205+€122,779
Cash
€196,036
2024 · €315,685-€119,649
Balance sheet total
€824,921
2024 · €857,015-€32,094

Largest movements

2024 to 2025
Assets
  • Cash -€119,649

    down €119,649 (-37.9%), from €315,685 to €196,036

    mainly Trade debts (-€264,570) and Receivables within one year (-€79,715)

  • Receivables within one year +€79,715

    up €79,715 (+15.0%), from €530,139 to €609,855

    of which Trade receivables: +€80,235

Equity and liabilities
  • Trade debts -€264,570

    down €264,570 (-22.4%), from €1.2m to €915,980

  • Profit (loss) carried forward +€122,779

    up €122,779 (+28.4%), from -€431,664 to -€308,885

  • Tax, wage and social debts +€100,146

    up €100,146 (+114.2%), from €87,670 to €187,815

    of which Remuneration and social security: +€80,412

  • Accrued charges and deferred income +€9,552

    new in 2025: €9,552

Income statement
  • Gross operating margin +€100,339

    up €100,339 (+17.3%), from €579,041 to €679,380

  • Staff costs +€83,796

    up €83,796 (+18.2%), from €460,822 to €544,618

  • Write-downs +€10,317

    up €10,317, from -€10,317 to €0

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €123,897
Gross operating margin +€100,339
Staff costs -€83,796
Depreciation -€96
Write-downs -€10,317
Other operating charges -€488
Financial charges -€28
Taxes -€6,732
Result 2025 €122,779

Cash bridge derived

cash 2024 to 2025

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.

From operations -€119,649
Investment €0
Financing €0
Cash 2024 €315,685
Net result for the year +€122,779
Depreciation +€383
Receivables within one year -€79,715
Deferred charges and accrued income -€8,223
Trade debts -€264,570
Tax, wage and social debts +€100,146
Accrued charges and deferred income +€9,552
Cash 2025 €196,036
Every line side by side 37 lines
Line Code 2024 2025 Change %
Total assets 20/58 €857,015 €824,921 -€32,094 -3.7%
Fixed assets 21/28 €7,752 €7,369 -€383 -4.9%
Tangible fixed assets 22/27 €862 €479 -€383 -44.4%
Furniture and vehicles 24 €862 €479 -€383 -44.4%
Financial fixed assets 28 €6,890 €6,890 = 0.0%
Current assets 29/58 €849,263 €817,553 -€31,711 -3.7%
Amounts receivable within one year 40/41 €530,139 €609,855 +€79,715 +15.0%
Trade receivables 40 €529,547 €609,782 +€80,235 +15.2%
Other amounts receivable 41 €592 €72 -€520 -87.8%
Cash at bank and in hand 54/58 €315,685 €196,036 -€119,649 -37.9%
Deferred charges and accrued income 490/1 €3,439 €11,662 +€8,223 +239.1%
Total equity and liabilities 10/49 €857,015 €824,921 -€32,094 -3.7%
Equity 10/15 -€411,205 -€288,426 +€122,779 +29.9%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €1,859 €1,859 = 0.0%
Distributable reserves 133 €1,859 €1,859 = 0.0%
Profit (loss) carried forward 14 -€431,664 -€308,885 +€122,779 +28.4%
Amounts payable 17/49 €1,268,220 €1,113,348 -€154,872 -12.2%
Amounts payable within one year 42/48 €1,268,220 €1,103,795 -€164,424 -13.0%
Trade debts 44 €1,180,550 €915,980 -€264,570 -22.4%
Suppliers 440/4 €1,180,550 €915,980 -€264,570 -22.4%
Taxes, remuneration and social security 45 €87,670 €187,815 +€100,146 +114.2%
Taxes 450/3 €19,213 €38,946 +€19,734 +102.7%
Remuneration and social security 454/9 €68,457 €148,869 +€80,412 +117.5%
Accrued charges and deferred income 492/3 - €9,552 +€9,552
Remuneration, social security and pensions 62 €460,822 €544,618 +€83,796 +18.2%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €287 €383 +€96 +33.3%
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) 631/4 -€10,317 €0 +€10,317
Other operating charges 640/8 €2,457 €2,946 +€488 +19.9%
Gross operating margin 9900 €579,041 €679,380 +€100,339 +17.3%
Operating profit (loss) 9901 €125,791 €131,434 +€5,643 +4.5%
Financial charges 65/66B €376 €405 +€28 +7.5%
Recurring financial charges 65 €376 €405 +€28 +7.5%
Profit (loss) for the period before taxes 9903 €125,415 €131,029 +€5,614 +4.5%
Income taxes 67/77 €1,519 €8,251 +€6,732 +443.4%
Profit (loss) for the period 9904 €123,897 €122,779 -€1,118 -0.9%
Profit (loss) for the period to be appropriated 9905 €123,897 €122,779 -€1,118 -0.9%

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.