WENTECH: 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.
WENTECH
Largest movements
- Receivables within one year -€7,452
down €7,452 (-44.5%), from €16,750 to €9,298
of which Trade receivables: -€7,452
- Tangible fixed assets -€5,211
down €5,211 (-5.3%), from €97,414 to €92,203
of which Land and buildings: -€5,020
- Trade debts -€7,131
down €7,131 (-39.7%), from €17,952 to €10,820
- Profit (loss) carried forward -€3,306
down €3,306 (-29.6%), from €11,158 to €7,853
- Gross operating margin -€141,955
down €141,955 (-95.8%), from €148,115 to €6,160
- Financial charges -€25,593
down €25,593 (-93.2%), from €27,472 to €1,879
- Taxes -€23,372
down €23,372 (-98.9%), from €23,635 to €263
- Turnover +€13,694
up €13,694 (+9.8%), from €140,262 to €153,955
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 | €164,341 | €152,953 | -€11,388 | -6.9% |
| Fixed assets | 21/28 | €97,689 | €92,228 | -€5,461 | -5.6% |
| Tangible fixed assets | 22/27 | €97,414 | €92,203 | -€5,211 | -5.3% |
| Land and buildings | 22 | €94,102 | €89,082 | -€5,020 | -5.3% |
| Plant, machinery and equipment | 23 | €2,687 | €2,195 | -€492 | -18.3% |
| Furniture and vehicles | 24 | €625 | €926 | +€301 | +48.1% |
| Financial fixed assets | 28 | €275 | €25 | -€250 | -90.9% |
| Current assets | 29/58 | €66,652 | €60,725 | -€5,927 | -8.9% |
| Amounts receivable within one year | 40/41 | €16,750 | €9,298 | -€7,452 | -44.5% |
| Trade receivables | 40 | €15,254 | €7,802 | -€7,452 | -48.9% |
| Other amounts receivable | 41 | €1,496 | €1,496 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €49,511 | €50,191 | +€680 | +1.4% |
| Deferred charges and accrued income | 490/1 | €392 | €1,236 | +€844 | +215.5% |
| Total equity and liabilities | 10/49 | €164,341 | €152,953 | -€11,388 | -6.9% |
| Equity | 10/15 | €122,330 | €119,024 | -€3,306 | -2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €92,572 | €92,572 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €90,712 | €90,712 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,158 | €7,853 | -€3,306 | -29.6% |
| Provisions and deferred taxes | 16 | €20,000 | €20,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €20,000 | €20,000 | = | 0.0% |
| Taxes | 161 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable | 17/49 | €22,011 | €13,928 | -€8,083 | -36.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €22,011 | €13,853 | -€8,158 | -37.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €17,952 | €10,820 | -€7,131 | -39.7% |
| Suppliers | 440/4 | €17,952 | €10,820 | -€7,131 | -39.7% |
| Taxes, remuneration and social security | 45 | €1,782 | €1,253 | -€530 | -29.7% |
| Taxes | 450/3 | €1,782 | €1,253 | -€530 | -29.7% |
| Other amounts payable | 47/48 | €2,277 | €1,780 | -€497 | -21.8% |
| Accrued charges and deferred income | 492/3 | €0 | €76 | +€76 | |
| Turnover | 70 | €140,262 | €153,955 | +€13,694 | +9.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €154,962 | €156,483 | +€1,521 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,301 | €5,824 | +€1,523 | +35.4% |
| Other operating charges | 640/8 | €3,039 | €1,548 | -€1,491 | -49.1% |
| Gross operating margin | 9900 | €148,115 | €6,160 | -€141,955 | -95.8% |
| Operating profit (loss) | 9901 | €140,775 | -€1,212 | -€141,987 | |
| Financial income | 75/76B | €1 | €48 | +€47 | +4984.2% |
| Recurring financial income | 75 | €1 | €48 | +€47 | +4984.2% |
| Financial charges | 65/66B | €27,472 | €1,879 | -€25,593 | -93.2% |
| Recurring financial charges | 65 | €27,472 | €1,879 | -€25,593 | -93.2% |
| Profit (loss) for the period before taxes | 9903 | €113,304 | -€3,042 | -€116,346 | |
| Income taxes | 67/77 | €23,635 | €263 | -€23,372 | -98.9% |
| Profit (loss) for the period | 9904 | €89,669 | -€3,306 | -€92,974 | |
| Profit (loss) for the period to be appropriated | 9905 | €89,669 | -€3,306 | -€92,974 |
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 29 September 2026 via checked.be.