WENTIS: 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.
WENTIS
Largest movements
- Cash -€28,696
down €28,696 (-72.4%), from €39,655 to €10,959
mainly Other debts (-€47,428) and Receivables within one year (-€9,337)
- Tangible fixed assets -€12,173
down €12,173 (-9.1%), from €133,896 to €121,723
of which Plant, machinery and equipment: -€15,400
- Receivables within one year +€9,337
up €9,337 (+892.8%), from €1,046 to €10,383
- Other debts -€47,428
down €47,428 (-31.3%), from €151,559 to €104,131
- Trade debts +€9,390
up €9,390 (+2176.9%), from €431 to €9,822
- Profit (loss) carried forward +€9,096
up €9,096 (+150.5%), from €6,044 to €15,140
- Debts after one year -€3,340
down €3,340 (-56.4%), from €5,924 to €2,584
- Gross operating margin -€9,942
down €9,942 (-23.3%), from €42,679 to €32,737
- Depreciation -€1,530
down €1,530 (-7.0%), from €21,975 to €20,445
- Financial charges +€823
up €823 (+54.5%), from €1,510 to €2,333
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 | €175,231 | €143,738 | -€31,494 | -18.0% |
| Fixed assets | 21/28 | €133,896 | €121,723 | -€12,173 | -9.1% |
| Tangible fixed assets | 22/27 | €133,896 | €121,723 | -€12,173 | -9.1% |
| Plant, machinery and equipment | 23 | €115,389 | €99,990 | -€15,400 | -13.3% |
| Furniture and vehicles | 24 | €2,545 | - | -€2,545 | |
| Other tangible fixed assets | 26 | €15,962 | €21,733 | +€5,771 | +36.2% |
| Current assets | 29/58 | €41,335 | €22,015 | -€19,320 | -46.7% |
| Stocks and contracts in progress | 3 | €635 | €673 | +€38 | +6.0% |
| Stocks | 30/36 | €635 | €673 | +€38 | +6.0% |
| Amounts receivable within one year | 40/41 | €1,046 | €10,383 | +€9,337 | +892.8% |
| Trade receivables | 40 | €1,046 | €10,383 | +€9,337 | +892.8% |
| Cash at bank and in hand | 54/58 | €39,655 | €10,959 | -€28,696 | -72.4% |
| Total equity and liabilities | 10/49 | €175,231 | €143,738 | -€31,494 | -18.0% |
| Equity | 10/15 | €9,044 | €18,140 | +€9,096 | +100.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,044 | €15,140 | +€9,096 | +150.5% |
| Amounts payable | 17/49 | €166,187 | €125,598 | -€40,589 | -24.4% |
| Amounts payable after more than one year | 17 | €5,924 | €2,584 | -€3,340 | -56.4% |
| Financial debts | 170/4 | €5,924 | €2,584 | -€3,340 | -56.4% |
| Amounts payable within one year | 42/48 | €160,264 | €123,014 | -€37,249 | -23.2% |
| Current portion of amounts payable after more than one year | 42 | €2,841 | €3,340 | +€499 | +17.6% |
| Trade debts | 44 | €431 | €9,822 | +€9,390 | +2176.9% |
| Suppliers | 440/4 | €431 | €9,822 | +€9,390 | +2176.9% |
| Advances received on contracts in progress | 46 | €1,265 | - | -€1,265 | |
| Taxes, remuneration and social security | 45 | €4,166 | €5,722 | +€1,555 | +37.3% |
| Taxes | 450/3 | €4,166 | €5,722 | +€1,555 | +37.3% |
| Other amounts payable | 47/48 | €151,559 | €104,131 | -€47,428 | -31.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,975 | €20,445 | -€1,530 | -7.0% |
| Other operating charges | 640/8 | €1,084 | €917 | -€168 | -15.5% |
| Gross operating margin | 9900 | €42,679 | €32,737 | -€9,942 | -23.3% |
| Operating profit (loss) | 9901 | €19,619 | €11,375 | -€8,244 | -42.0% |
| Financial income | 75/76B | €10 | €54 | +€44 | +448.7% |
| Recurring financial income | 75 | €10 | €54 | +€44 | +448.7% |
| Financial charges | 65/66B | €1,510 | €2,333 | +€823 | +54.5% |
| Recurring financial charges | 65 | €1,510 | €2,333 | +€823 | +54.5% |
| Profit (loss) for the period before taxes | 9903 | €18,119 | €9,096 | -€9,024 | -49.8% |
| Profit (loss) for the period | 9904 | €18,119 | €9,096 | -€9,024 | -49.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,119 | €9,096 | -€9,024 | -49.8% |
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 4 October 2026 via checked.be.