Weterings Jan: 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.
Weterings Jan
Largest movements
- Receivables within one year -€11,249
down €11,249 (-7.3%), from €154,409 to €143,160
of which Other amounts receivable: -€6,105
- Deferred charges and accrued income -€7,440
down €7,440 (-77.4%), from €9,617 to €2,176
- Stocks and contracts +€6,500
up €6,500 (+68.4%), from €9,500 to €16,000
- Short-term financial debts -€31,994
down €31,994 (-73.9%), from €43,267 to €11,273
- Current portion of long-term debt +€12,558
up €12,558 (+74.2%), from €16,931 to €29,489
- Trade debts -€10,994
down €10,994 (-6.2%), from €176,874 to €165,880
- Debts after one year -€10,489
down €10,489 (-4.3%), from €244,456 to €233,967
- Other debts +€9,351
new in 2025: €9,351
- Gross operating margin +€99,382
up €99,382 (+89.9%), from €110,584 to €209,966
- Staff costs +€54,015
up €54,015 (+66.3%), from €81,486 to €135,501
- Depreciation +€18,764
up €18,764 (+83.2%), from €22,557 to €41,321
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
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 | €568,432 | €554,659 | -€13,772 | -2.4% |
| Fixed assets | 21/28 | €394,906 | €393,323 | -€1,583 | -0.4% |
| Intangible fixed assets | 21 | €842 | €197 | -€645 | -76.6% |
| Tangible fixed assets | 22/27 | €393,679 | €392,741 | -€938 | -0.2% |
| Land and buildings | 22 | €350,207 | €333,737 | -€16,470 | -4.7% |
| Plant, machinery and equipment | 23 | €14,663 | €28,697 | +€14,034 | +95.7% |
| Furniture and vehicles | 24 | €28,809 | €30,307 | +€1,498 | +5.2% |
| Financial fixed assets | 28 | €385 | €385 | = | 0.0% |
| Current assets | 29/58 | €173,525 | €161,336 | -€12,189 | -7.0% |
| Stocks and contracts in progress | 3 | €9,500 | €16,000 | +€6,500 | +68.4% |
| Stocks | 30/36 | €9,500 | €16,000 | +€6,500 | +68.4% |
| Amounts receivable within one year | 40/41 | €154,409 | €143,160 | -€11,249 | -7.3% |
| Trade receivables | 40 | €147,436 | €142,292 | -€5,144 | -3.5% |
| Other amounts receivable | 41 | €6,973 | €868 | -€6,105 | -87.6% |
| Deferred charges and accrued income | 490/1 | €9,617 | €2,176 | -€7,440 | -77.4% |
| Total equity and liabilities | 10/49 | €568,432 | €554,659 | -€13,772 | -2.4% |
| Equity | 10/15 | €50,192 | €58,394 | +€8,202 | +16.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,592 | €39,794 | +€8,202 | +26.0% |
| Distributable reserves | 133 | €31,592 | €39,794 | +€8,202 | +26.0% |
| Amounts payable | 17/49 | €518,240 | €496,265 | -€21,974 | -4.2% |
| Amounts payable after more than one year | 17 | €244,456 | €233,967 | -€10,489 | -4.3% |
| Financial debts | 170/4 | €244,456 | €233,967 | -€10,489 | -4.3% |
| Amounts payable within one year | 42/48 | €273,784 | €261,274 | -€12,510 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €16,931 | €29,489 | +€12,558 | +74.2% |
| Financial debts | 43 | €43,267 | €11,273 | -€31,994 | -73.9% |
| Credit institutions | 430/8 | €43,267 | €11,273 | -€31,994 | -73.9% |
| Trade debts | 44 | €176,874 | €165,880 | -€10,994 | -6.2% |
| Suppliers | 440/4 | €176,874 | €165,880 | -€10,994 | -6.2% |
| Taxes, remuneration and social security | 45 | €36,712 | €45,281 | +€8,570 | +23.3% |
| Taxes | 450/3 | €30,297 | €23,580 | -€6,717 | -22.2% |
| Remuneration and social security | 454/9 | €6,415 | €21,702 | +€15,287 | +238% |
| Other amounts payable | 47/48 | - | €9,351 | +€9,351 | |
| Accrued charges and deferred income | 492/3 | - | €1,025 | +€1,025 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €81,486 | €135,501 | +€54,015 | +66.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,557 | €41,321 | +€18,764 | +83.2% |
| Other operating charges | 640/8 | €4,953 | €5,498 | +€545 | +11.0% |
| Non-recurring operating charges | 66A | €0 | €3,347 | +€3,347 | |
| Gross operating margin | 9900 | €110,584 | €209,966 | +€99,382 | +89.9% |
| Operating profit (loss) | 9901 | €1,587 | €24,299 | +€22,712 | +1,431% |
| Financial income | 75/76B | €520 | €125 | -€396 | -76.1% |
| Recurring financial income | 75 | €520 | €125 | -€396 | -76.1% |
| Financial charges | 65/66B | €17,612 | €16,221 | -€1,391 | -7.9% |
| Recurring financial charges | 65 | €17,612 | €16,221 | -€1,391 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | -€15,504 | €8,202 | +€23,707 | |
| Profit (loss) for the period | 9904 | -€15,504 | €8,202 | +€23,707 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,504 | €8,202 | +€23,707 |
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 23 October 2026 via checked.be.