WERNIE: 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.
WERNIE
Largest movements
- Tangible fixed assets +€21,314
up €21,314 (+103.5%), from €20,601 to €41,915
of which Furniture and vehicles: +€19,545
- Receivables within one year +€6,938
new in 2025: €6,938
- Debts after one year +€26,327
new in 2025: €26,327
- Other debts -€15,326
down €15,326 (-61.5%), from €24,936 to €9,610
- Current portion of long-term debt +€7,592
new in 2025: €7,592
- Profit (loss) carried forward +€5,636
up €5,636, from -€5,629 to €7
- Reserves +€2,500
new in 2025: €2,500
- Gross operating margin +€26,864
up €26,864 (+2559.3%), from €1,050 to €27,914
- Other operating charges +€5,088
up €5,088 (+460.0%), from €1,106 to €6,194
- Taxes +€3,264
up €3,264 (+1533.3%), from €213 to €3,477
- Depreciation +€3,262
up €3,262 (+62.3%), from €5,234 to €8,496
- Financial charges +€1,484
up €1,484 (+1177.6%), from €126 to €1,610
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 | €28,553 | €57,054 | +€28,501 | +99.8% |
| Fixed assets | 21/28 | €20,601 | €41,915 | +€21,314 | +103.5% |
| Tangible fixed assets | 22/27 | €20,601 | €41,915 | +€21,314 | +103.5% |
| Plant, machinery and equipment | 23 | - | €1,769 | +€1,769 | |
| Furniture and vehicles | 24 | €20,601 | €40,146 | +€19,545 | +94.9% |
| Current assets | 29/58 | €7,952 | €15,139 | +€7,187 | +90.4% |
| Amounts receivable within one year | 40/41 | - | €6,938 | +€6,938 | |
| Trade receivables | 40 | - | €6,938 | +€6,938 | |
| Cash at bank and in hand | 54/58 | €7,637 | €7,918 | +€281 | +3.7% |
| Deferred charges and accrued income | 490/1 | €315 | €284 | -€32 | -10.1% |
| Total equity and liabilities | 10/49 | €28,553 | €57,054 | +€28,501 | +99.8% |
| Equity | 10/15 | -€629 | €7,507 | +€8,136 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €2,500 | +€2,500 | |
| Distributable reserves | 133 | - | €2,500 | +€2,500 | |
| Profit (loss) carried forward | 14 | -€5,629 | €7 | +€5,636 | |
| Amounts payable | 17/49 | €29,183 | €49,547 | +€20,364 | +69.8% |
| Amounts payable after more than one year | 17 | - | €26,327 | +€26,327 | |
| Financial debts | 170/4 | - | €26,327 | +€26,327 | |
| Amounts payable within one year | 42/48 | €29,183 | €23,220 | -€5,963 | -20.4% |
| Current portion of amounts payable after more than one year | 42 | - | €7,592 | +€7,592 | |
| Trade debts | 44 | - | €131 | +€131 | |
| Suppliers | 440/4 | - | €131 | +€131 | |
| Taxes, remuneration and social security | 45 | €4,247 | €5,886 | +€1,639 | +38.6% |
| Taxes | 450/3 | €4,247 | €5,886 | +€1,639 | +38.6% |
| Other amounts payable | 47/48 | €24,936 | €9,610 | -€15,326 | -61.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,234 | €8,496 | +€3,262 | +62.3% |
| Other operating charges | 640/8 | €1,106 | €6,194 | +€5,088 | +460.0% |
| Gross operating margin | 9900 | €1,050 | €27,914 | +€26,864 | +2559.3% |
| Operating profit (loss) | 9901 | -€5,290 | €13,223 | +€18,514 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €126 | €1,610 | +€1,484 | +1177.6% |
| Recurring financial charges | 65 | €126 | €1,610 | +€1,484 | +1177.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,416 | €11,613 | +€17,029 | |
| Income taxes | 67/77 | €213 | €3,477 | +€3,264 | +1533.3% |
| Profit (loss) for the period | 9904 | -€5,629 | €8,136 | +€13,766 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,629 | €8,136 | +€13,766 |
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 8 October 2026 via checked.be.