WERNICA: 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.
WERNICA
Largest movements
- Cash -€56,461
down €56,461 (-17.8%), from €317,412 to €260,951
mainly Receivables within one year (-€25,153) and Other debts (-€20,111)
- Receivables within one year +€25,153
up €25,153 (+1,140%), from €2,206 to €27,359
of which Trade receivables: +€25,975
- Stocks and contracts -€3,779
no longer reported in 2025 (was €3,779)
- Other debts -€20,111
down €20,111 (-99.8%), from €20,161 to €50
- Tax, wage and social debts -€11,734
down €11,734 (-93.3%), from €12,582 to €848
- Trade debts -€3,878
down €3,878 (-87.5%), from €4,430 to €552
- Financial income +€1,602
up €1,602 (+401%), from €399 to €2,001
- Gross operating margin +€1,195
up €1,195 (+85.1%), from -€1,405 to -€209
- Other operating charges +€280
up €280 (+99.8%), from €280 to €560
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 | €323,397 | €288,866 | -€34,531 | -10.7% |
| Current assets | 29/58 | €323,397 | €288,866 | -€34,531 | -10.7% |
| Stocks and contracts in progress | 3 | €3,779 | - | -€3,779 | |
| Stocks | 30/36 | €3,779 | - | -€3,779 | |
| Amounts receivable within one year | 40/41 | €2,206 | €27,359 | +€25,153 | +1,140% |
| Trade receivables | 40 | €886 | €26,861 | +€25,975 | +2,932% |
| Other amounts receivable | 41 | €1,320 | €498 | -€821 | -62.2% |
| Cash at bank and in hand | 54/58 | €317,412 | €260,951 | -€56,461 | -17.8% |
| Deferred charges and accrued income | 490/1 | - | €556 | +€556 | |
| Total equity and liabilities | 10/49 | €323,397 | €288,866 | -€34,531 | -10.7% |
| Equity | 10/15 | €285,650 | €286,841 | +€1,191 | +0.4% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Capital | 10 | €120,000 | €120,000 | = | 0.0% |
| Issued capital | 100 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €12,350 | €12,350 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,011 | €12,011 | = | 0.0% |
| Legal reserve | 130 | €12,011 | €12,011 | = | 0.0% |
| Tax-exempt reserves | 132 | €339 | €339 | = | 0.0% |
| Profit (loss) carried forward | 14 | €153,300 | €154,491 | +€1,191 | +0.8% |
| Amounts payable | 17/49 | €37,747 | €2,024 | -€35,723 | -94.6% |
| Amounts payable within one year | 42/48 | €37,172 | €1,449 | -€35,723 | -96.1% |
| Trade debts | 44 | €4,430 | €552 | -€3,878 | -87.5% |
| Suppliers | 440/4 | €4,430 | €552 | -€3,878 | -87.5% |
| Taxes, remuneration and social security | 45 | €12,582 | €848 | -€11,734 | -93.3% |
| Taxes | 450/3 | €12,582 | €848 | -€11,734 | -93.3% |
| Other amounts payable | 47/48 | €20,161 | €50 | -€20,111 | -99.8% |
| Accrued charges and deferred income | 492/3 | €575 | €575 | = | 0.0% |
| Other operating charges | 640/8 | €280 | €560 | +€280 | +99.8% |
| Gross operating margin | 9900 | -€1,405 | -€209 | +€1,195 | +85.1% |
| Operating profit (loss) | 9901 | -€1,685 | -€769 | +€916 | +54.3% |
| Financial income | 75/76B | €399 | €2,001 | +€1,602 | +401% |
| Recurring financial income | 75 | €399 | €2,001 | +€1,602 | +401% |
| Financial charges | 65/66B | €42 | €41 | -€2 | -3.6% |
| Recurring financial charges | 65 | €42 | €41 | -€2 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,328 | €1,191 | +€2,519 | |
| Profit (loss) for the period | 9904 | -€1,328 | €1,191 | +€2,519 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,328 | €1,191 | +€2,519 |
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 22 October 2026 via checked.be.