WENK & CO: 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.
WENK & CO
Largest movements
- Cash -€29,690
down €29,690 (-49.5%), from €59,964 to €30,274
mainly Trade debts (-€58,138) and Receivables within one year (-€16,227)
- Receivables within one year +€16,227
up €16,227 (+72.4%), from €22,423 to €38,650
of which Trade receivables: +€26,747
- Tangible fixed assets -€9,591
down €9,591 (-20.1%), from €47,792 to €38,200
of which Furniture and vehicles: -€12,283
- Deferred charges and accrued income -€3,305
no longer reported in 2025 (was €3,305)
- Trade debts -€58,138
down €58,138 (-98.4%), from €59,094 to €955
- Other debts +€36,967
up €36,967 (+48.2%), from €76,689 to €113,655
- Tax, wage and social debts -€8,148
down €8,148 (-84.4%), from €9,650 to €1,501
- Reserves +€2,960
up €2,960 (+8.7%), from €34,112 to €37,072
- Gross operating margin +€16,750
up €16,750 (+212%), from €7,903 to €24,653
- Depreciation +€5,557
up €5,557 (+48.5%), from €11,451 to €17,009
- Other operating charges +€1,871
up €1,871 (+160%), from €1,166 to €3,037
- Taxes +€1,360
up €1,360 (+960%), from €142 to €1,501
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 | €180,544 | €154,184 | -€26,359 | -14.6% |
| Fixed assets | 21/28 | €47,792 | €38,200 | -€9,591 | -20.1% |
| Tangible fixed assets | 22/27 | €47,792 | €38,200 | -€9,591 | -20.1% |
| Plant, machinery and equipment | 23 | €5,799 | €4,102 | -€1,697 | -29.3% |
| Furniture and vehicles | 24 | €41,992 | €29,710 | -€12,283 | -29.2% |
| Other tangible fixed assets | 26 | - | €4,389 | +€4,389 | |
| Current assets | 29/58 | €132,752 | €115,984 | -€16,768 | -12.6% |
| Stocks and contracts in progress | 3 | €47,060 | €47,060 | = | 0.0% |
| Stocks | 30/36 | €47,060 | €47,060 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22,423 | €38,650 | +€16,227 | +72.4% |
| Trade receivables | 40 | €7,056 | €33,802 | +€26,747 | +379% |
| Other amounts receivable | 41 | €15,368 | €4,848 | -€10,519 | -68.5% |
| Cash at bank and in hand | 54/58 | €59,964 | €30,274 | -€29,690 | -49.5% |
| Deferred charges and accrued income | 490/1 | €3,305 | - | -€3,305 | |
| Total equity and liabilities | 10/49 | €180,544 | €154,184 | -€26,359 | -14.6% |
| Equity | 10/15 | €35,112 | €38,072 | +€2,960 | +8.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €34,112 | €37,072 | +€2,960 | +8.7% |
| Distributable reserves | 133 | €34,112 | €37,072 | +€2,960 | +8.7% |
| Amounts payable | 17/49 | €145,432 | €116,112 | -€29,320 | -20.2% |
| Amounts payable within one year | 42/48 | €145,432 | €116,112 | -€29,320 | -20.2% |
| Trade debts | 44 | €59,094 | €955 | -€58,138 | -98.4% |
| Suppliers | 440/4 | €59,094 | €955 | -€58,138 | -98.4% |
| Taxes, remuneration and social security | 45 | €9,650 | €1,501 | -€8,148 | -84.4% |
| Taxes | 450/3 | €9,650 | €1,501 | -€8,148 | -84.4% |
| Other amounts payable | 47/48 | €76,689 | €113,655 | +€36,967 | +48.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,451 | €17,009 | +€5,557 | +48.5% |
| Other operating charges | 640/8 | €1,166 | €3,037 | +€1,871 | +160% |
| Gross operating margin | 9900 | €7,903 | €24,653 | +€16,750 | +212% |
| Operating profit (loss) | 9901 | -€4,714 | €4,607 | +€9,321 | |
| Financial charges | 65/66B | €129 | €145 | +€16 | +12.4% |
| Recurring financial charges | 65 | €129 | €145 | +€16 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,843 | €4,462 | +€9,305 | |
| Income taxes | 67/77 | €142 | €1,501 | +€1,360 | +960% |
| Profit (loss) for the period | 9904 | -€4,985 | €2,960 | +€7,945 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,985 | €2,960 | +€7,945 |
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 25 October 2026 via checked.be.