WERIS TOURISME: 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.
WERIS TOURISME
Largest movements
- Cash +€12,703
up €12,703 (+26.9%), from €47,173 to €59,877
mainly Net result for the year (+€7,465) and Depreciation (+€5,051)
- Tangible fixed assets -€5,051
down €5,051 (-10.5%), from €48,089 to €43,038
of which Land and buildings: -€3,928
- Profit (loss) carried forward +€7,465
up €7,465 (+43.0%), from -€17,365 to -€9,900
- Gross operating margin -€320
down €320 (-2.0%), from €16,377 to €16,057
- Financial charges +€291
up €291 (+23.4%), from €1,244 to €1,535
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 | €95,262 | €102,914 | +€7,652 | +8.0% |
| Fixed assets | 21/28 | €48,089 | €43,038 | -€5,051 | -10.5% |
| Tangible fixed assets | 22/27 | €48,089 | €43,038 | -€5,051 | -10.5% |
| Land and buildings | 22 | €44,771 | €40,842 | -€3,928 | -8.8% |
| Plant, machinery and equipment | 23 | €2,274 | €1,706 | -€569 | -25.0% |
| Furniture and vehicles | 24 | €1,044 | €489 | -€555 | -53.1% |
| Current assets | 29/58 | €47,173 | €59,877 | +€12,703 | +26.9% |
| Cash at bank and in hand | 54/58 | €47,173 | €59,877 | +€12,703 | +26.9% |
| Total equity and liabilities | 10/49 | €95,262 | €102,914 | +€7,652 | +8.0% |
| Equity | 10/15 | €73,065 | €80,428 | +€7,362 | +10.1% |
| Contributions | 10/11 | €81,805 | €81,805 | = | 0.0% |
| Capital | 10 | €81,805 | €81,805 | = | 0.0% |
| Issued capital | 100 | €81,805 | €81,805 | = | 0.0% |
| Reserves | 13 | €8,180 | €8,180 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,180 | €8,180 | = | 0.0% |
| Legal reserve | 130 | €8,180 | €8,180 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,365 | -€9,900 | +€7,465 | +43.0% |
| Investment grants | 15 | €445 | €342 | -€103 | -23.2% |
| Amounts payable | 17/49 | €22,197 | €22,487 | +€290 | +1.3% |
| Amounts payable after more than one year | 17 | €21,000 | €21,000 | = | 0.0% |
| Financial debts | 170/4 | €21,000 | €21,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €359 | €446 | +€87 | +24.2% |
| Taxes, remuneration and social security | 45 | €359 | €446 | +€87 | +24.2% |
| Taxes | 450/3 | €359 | €446 | +€87 | +24.2% |
| Accrued charges and deferred income | 492/3 | €838 | €1,041 | +€203 | +24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,051 | €5,051 | = | 0.0% |
| Other operating charges | 640/8 | €2,075 | €2,140 | +€65 | +3.1% |
| Gross operating margin | 9900 | €16,377 | €16,057 | -€320 | -2.0% |
| Operating profit (loss) | 9901 | €9,251 | €8,866 | -€385 | -4.2% |
| Financial income | 75/76B | €175 | €192 | +€17 | +10.0% |
| Recurring financial income | 75 | €175 | €192 | +€17 | +10.0% |
| Financial charges | 65/66B | €1,244 | €1,535 | +€291 | +23.4% |
| Recurring financial charges | 65 | €1,244 | €1,535 | +€291 | +23.4% |
| Profit (loss) for the period before taxes | 9903 | €8,182 | €7,523 | -€659 | -8.1% |
| Income taxes | 67/77 | €53 | €58 | +€5 | +10.0% |
| Profit (loss) for the period | 9904 | €8,130 | €7,465 | -€664 | -8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,130 | €7,465 | -€664 | -8.2% |
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 27 October 2026 via checked.be.