WERRIE: 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.
WERRIE
Largest movements
- Receivables within one year +€7,551
up €7,551 (+8.8%), from €85,459 to €93,011
of which Other amounts receivable: +€7,543
- Tangible fixed assets -€3,709
down €3,709 (-25.3%), from €14,655 to €10,946
of which Plant, machinery and equipment: -€3,322
- Profit (loss) carried forward +€5,822
up €5,822 (+8.6%), from €68,065 to €73,887
- Tax, wage and social debts -€1,668
down €1,668 (-9.0%), from €18,633 to €16,965
of which Remuneration and social security: -€1,421
- Gross operating margin -€16,700
down €16,700 (-18.7%), from €89,326 to €72,626
- Purchases and services +€15,901
up €15,901 (+7.3%), from €218,653 to €234,554
- Taxes -€3,729
down €3,729 (-55.0%), from €6,782 to €3,053
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 | €118,069 | €121,186 | +€3,117 | +2.6% |
| Fixed assets | 21/28 | €15,680 | €11,972 | -€3,709 | -23.7% |
| Tangible fixed assets | 22/27 | €14,655 | €10,946 | -€3,709 | -25.3% |
| Plant, machinery and equipment | 23 | €13,282 | €9,960 | -€3,322 | -25.0% |
| Furniture and vehicles | 24 | €1,373 | €987 | -€387 | -28.2% |
| Financial fixed assets | 28 | €1,025 | €1,025 | = | 0.0% |
| Current assets | 29/58 | €102,389 | €109,215 | +€6,826 | +6.7% |
| Stocks and contracts in progress | 3 | €4,292 | €3,476 | -€816 | -19.0% |
| Stocks | 30/36 | €4,292 | €3,476 | -€816 | -19.0% |
| Amounts receivable within one year | 40/41 | €85,459 | €93,011 | +€7,551 | +8.8% |
| Trade receivables | 40 | €730 | €738 | +€8 | +1.1% |
| Other amounts receivable | 41 | €84,730 | €92,273 | +€7,543 | +8.9% |
| Cash at bank and in hand | 54/58 | €11,514 | €11,699 | +€184 | +1.6% |
| Deferred charges and accrued income | 490/1 | €1,123 | €1,029 | -€94 | -8.4% |
| Total equity and liabilities | 10/49 | €118,069 | €121,186 | +€3,117 | +2.6% |
| Equity | 10/15 | €82,327 | €88,150 | +€5,822 | +7.1% |
| Contributions | 10/11 | €12,403 | €12,403 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,065 | €73,887 | +€5,822 | +8.6% |
| Amounts payable | 17/49 | €35,742 | €33,037 | -€2,705 | -7.6% |
| Amounts payable within one year | 42/48 | €35,589 | €33,033 | -€2,556 | -7.2% |
| Trade debts | 44 | €16,956 | €16,068 | -€888 | -5.2% |
| Suppliers | 440/4 | €16,956 | €16,068 | -€888 | -5.2% |
| Taxes, remuneration and social security | 45 | €18,633 | €16,965 | -€1,668 | -9.0% |
| Taxes | 450/3 | €10,105 | €9,858 | -€247 | -2.4% |
| Remuneration and social security | 454/9 | €8,528 | €7,107 | -€1,421 | -16.7% |
| Accrued charges and deferred income | 492/3 | €153 | €4 | -€149 | -97.4% |
| Turnover | 70 | €299,026 | €296,957 | -€2,069 | -0.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €218,653 | €234,554 | +€15,901 | +7.3% |
| Remuneration, social security and pensions | 62 | €55,573 | €56,570 | +€997 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,709 | €3,709 | = | 0.0% |
| Other operating charges | 640/8 | €3,190 | €3,178 | -€12 | -0.4% |
| Gross operating margin | 9900 | €89,326 | €72,626 | -€16,700 | -18.7% |
| Operating profit (loss) | 9901 | €26,854 | €9,169 | -€17,685 | -65.9% |
| Financial income | 75/76B | €5 | €0 | -€5 | -96.9% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -96.9% |
| Financial charges | 65/66B | €209 | €294 | +€85 | +40.8% |
| Recurring financial charges | 65 | €209 | €294 | +€85 | +40.8% |
| Profit (loss) for the period before taxes | 9903 | €26,650 | €8,875 | -€17,775 | -66.7% |
| Income taxes | 67/77 | €6,782 | €3,053 | -€3,729 | -55.0% |
| Profit (loss) for the period | 9904 | €19,868 | €5,822 | -€14,046 | -70.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,868 | €5,822 | -€14,046 | -70.7% |
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 3 October 2026 via checked.be.