WEROMAR: 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.
WEROMAR
Largest movements
- Receivables within one year +€97,206
up €97,206 (+26.6%), from €365,658 to €462,864
of which Trade receivables: +€128,715
- Intangible fixed assets -€41,286
down €41,286 (-18.9%), from €218,390 to €177,104
- Tangible fixed assets -€14,406
down €14,406 (-20.8%), from €69,154 to €54,748
of which Plant, machinery and equipment: -€13,206
- Trade debts -€59,672
down €59,672 (-11.7%), from €509,831 to €450,159
- Tax, wage and social debts +€40,220
up €40,220 (+32.3%), from €124,668 to €164,888
of which Remuneration and social security: +€34,551
- Other debts +€39,922
new in 2025: €39,922
- Profit (loss) carried forward +€23,780
up €23,780 (+58.2%), from €40,849 to €64,629
- Gross operating margin +€271,932
up €271,932 (+60.1%), from €452,728 to €724,661
- Staff costs +€201,741
up €201,741 (+47.3%), from €426,218 to €627,959
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €690,349 | €736,098 | +€45,749 | +6.6% |
| Fixed assets | 21/28 | €287,544 | €231,852 | -€55,692 | -19.4% |
| Intangible fixed assets | 21 | €218,390 | €177,104 | -€41,286 | -18.9% |
| Tangible fixed assets | 22/27 | €69,154 | €54,748 | -€14,406 | -20.8% |
| Plant, machinery and equipment | 23 | €60,576 | €47,370 | -€13,206 | -21.8% |
| Furniture and vehicles | 24 | €180 | €118 | -€62 | -34.3% |
| Other tangible fixed assets | 26 | €8,398 | €7,259 | -€1,138 | -13.6% |
| Current assets | 29/58 | €402,804 | €504,246 | +€101,441 | +25.2% |
| Stocks and contracts in progress | 3 | €37,146 | €41,382 | +€4,236 | +11.4% |
| Stocks | 30/36 | €37,146 | €41,382 | +€4,236 | +11.4% |
| Amounts receivable within one year | 40/41 | €365,658 | €462,864 | +€97,206 | +26.6% |
| Trade receivables | 40 | €334,148 | €462,864 | +€128,715 | +38.5% |
| Other amounts receivable | 41 | €31,510 | - | -€31,510 | |
| Total equity and liabilities | 10/49 | €690,349 | €736,098 | +€45,749 | +6.6% |
| Equity | 10/15 | €55,849 | €81,129 | +€25,280 | +45.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | - | €1,500 | +€1,500 | |
| Distributable reserves | 133 | - | €1,500 | +€1,500 | |
| Profit (loss) carried forward | 14 | €40,849 | €64,629 | +€23,780 | +58.2% |
| Amounts payable | 17/49 | €634,499 | €654,969 | +€20,470 | +3.2% |
| Amounts payable within one year | 42/48 | €634,499 | €654,969 | +€20,470 | +3.2% |
| Trade debts | 44 | €509,831 | €450,159 | -€59,672 | -11.7% |
| Suppliers | 440/4 | €509,831 | €450,159 | -€59,672 | -11.7% |
| Taxes, remuneration and social security | 45 | €124,668 | €164,888 | +€40,220 | +32.3% |
| Taxes | 450/3 | €48,361 | €54,030 | +€5,668 | +11.7% |
| Remuneration and social security | 454/9 | €76,307 | €110,858 | +€34,551 | +45.3% |
| Other amounts payable | 47/48 | - | €39,922 | +€39,922 | |
| Remuneration, social security and pensions | 62 | €426,218 | €627,959 | +€201,741 | +47.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,482 | €64,340 | +€859 | +1.4% |
| Other operating charges | 640/8 | €562 | €576 | +€14 | +2.6% |
| Gross operating margin | 9900 | €452,728 | €724,661 | +€271,932 | +60.1% |
| Operating profit (loss) | 9901 | -€37,533 | €31,785 | +€69,318 | |
| Financial income | 75/76B | €2,940 | - | -€2,940 | |
| Recurring financial income | 75 | €2,940 | - | -€2,940 | |
| Financial charges | 65/66B | €286 | €449 | +€164 | +57.3% |
| Recurring financial charges | 65 | €286 | €449 | +€164 | +57.3% |
| Profit (loss) for the period before taxes | 9903 | -€34,879 | €31,336 | +€66,214 | |
| Income taxes | 67/77 | €160 | €6,056 | +€5,896 | +3684.8% |
| Profit (loss) for the period | 9904 | -€35,039 | €25,280 | +€60,319 | |
| Profit (loss) for the period to be appropriated | 9905 | -€35,039 | €25,280 | +€60,319 |
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.