WERMA Benelux: 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.
WERMA Benelux
Largest movements
- Cash +€91,352
up €91,352 (+98.7%), from €92,532 to €183,885
mainly Receivables within one year (+€67,696) and Tax, wage and social debts (+€32,803)
- Receivables within one year -€67,696
down €67,696 (-11.2%), from €604,355 to €536,659
of which Trade receivables: -€70,363
- Deferred charges and accrued income +€16,788
up €16,788 (+143%), from €11,745 to €28,533
- Tangible fixed assets -€12,398
down €12,398 (-29.5%), from €42,064 to €29,667
of which Furniture and vehicles: -€9,464
- Tax, wage and social debts +€32,803
up €32,803 (+70.9%), from €46,246 to €79,049
of which Remuneration and social security: +€32,905
- Trade debts -€29,588
down €29,588 (-71.6%), from €41,351 to €11,763
- Profit (loss) carried forward +€15,391
up €15,391 (+2.6%), from €591,780 to €607,171
- Accrued charges and deferred income +€9,499
up €9,499 (+41.1%), from €23,095 to €32,594
- Staff costs +€97,891
up €97,891 (+25.4%), from €385,574 to €483,465
- Gross operating margin +€20,496
up €20,496 (+4.1%), from €505,742 to €526,238
- Taxes -€17,428
down €17,428 (-54.8%), from €31,775 to €14,346
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 | €757,472 | €785,576 | +€28,104 | +3.7% |
| Fixed assets | 21/28 | €48,839 | €36,500 | -€12,339 | -25.3% |
| Tangible fixed assets | 22/27 | €42,064 | €29,667 | -€12,398 | -29.5% |
| Furniture and vehicles | 24 | €33,168 | €23,704 | -€9,464 | -28.5% |
| Other tangible fixed assets | 26 | €8,897 | €5,963 | -€2,934 | -33.0% |
| Financial fixed assets | 28 | €6,775 | €6,833 | +€58 | +0.9% |
| Current assets | 29/58 | €708,632 | €749,076 | +€40,444 | +5.7% |
| Amounts receivable within one year | 40/41 | €604,355 | €536,659 | -€67,696 | -11.2% |
| Trade receivables | 40 | €341,899 | €271,535 | -€70,363 | -20.6% |
| Other amounts receivable | 41 | €262,456 | €265,123 | +€2,667 | +1.0% |
| Cash at bank and in hand | 54/58 | €92,532 | €183,885 | +€91,352 | +98.7% |
| Deferred charges and accrued income | 490/1 | €11,745 | €28,533 | +€16,788 | +143% |
| Total equity and liabilities | 10/49 | €757,472 | €785,576 | +€28,104 | +3.7% |
| Equity | 10/15 | €646,780 | €662,171 | +€15,391 | +2.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €591,780 | €607,171 | +€15,391 | +2.6% |
| Amounts payable | 17/49 | €110,692 | €123,405 | +€12,713 | +11.5% |
| Amounts payable within one year | 42/48 | €87,597 | €90,812 | +€3,215 | +3.7% |
| Trade debts | 44 | €41,351 | €11,763 | -€29,588 | -71.6% |
| Suppliers | 440/4 | €41,351 | €11,763 | -€29,588 | -71.6% |
| Taxes, remuneration and social security | 45 | €46,246 | €79,049 | +€32,803 | +70.9% |
| Taxes | 450/3 | €27,114 | €27,012 | -€103 | -0.4% |
| Remuneration and social security | 454/9 | €19,131 | €52,037 | +€32,905 | +172% |
| Accrued charges and deferred income | 492/3 | €23,095 | €32,594 | +€9,499 | +41.1% |
| Remuneration, social security and pensions | 62 | €385,574 | €483,465 | +€97,891 | +25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,596 | €14,478 | -€119 | -0.8% |
| Other operating charges | 640/8 | €6,873 | €5,618 | -€1,256 | -18.3% |
| Gross operating margin | 9900 | €505,742 | €526,238 | +€20,496 | +4.1% |
| Operating profit (loss) | 9901 | €98,698 | €22,678 | -€76,021 | -77.0% |
| Financial income | 75/76B | €10,913 | €9,111 | -€1,803 | -16.5% |
| Recurring financial income | 75 | €10,913 | €9,111 | -€1,803 | -16.5% |
| Financial charges | 65/66B | €2,408 | €2,051 | -€357 | -14.8% |
| Recurring financial charges | 65 | €2,408 | €2,051 | -€357 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €107,204 | €29,737 | -€77,466 | -72.3% |
| Income taxes | 67/77 | €31,775 | €14,346 | -€17,428 | -54.8% |
| Profit (loss) for the period | 9904 | €75,429 | €15,391 | -€60,038 | -79.6% |
| Profit (loss) for the period to be appropriated | 9905 | €75,429 | €15,391 | -€60,038 | -79.6% |
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 18 October 2026 via checked.be.