WETZLARBAD: 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.
What changed
WETZLARBAD
NACE 93.110, Operation of sports facilities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€54,771
2024 · €265,162-€319,932
Equity
-€155,374
2024 · -€100,604-€54,771
Cash
€56,683
2024 · €32,394+€24,289
Balance sheet total
€9.7m
2024 · €10.4m-€665,005
Largest movements
Assets
- Tangible fixed assets -€444,077
down €444,077 (-4.5%), from €9.8m to €9.3m
of which Land and buildings: -€505,337
- Deferred charges and accrued income -€175,935
down €175,935 (-42.2%), from €416,608 to €240,673
Equity and liabilities
- Debts after one year -€577,632
down €577,632 (-6.3%), from €9.2m to €8.6m
of which Trade debts: -€552,632
- Trade debts -€169,409
down €169,409 (-14.5%), from €1.2m to €996,393
- Tax, wage and social debts +€147,842
up €147,842 (+271.4%), from €54,473 to €202,315
of which Remuneration and social security: +€134,490
Income statement
- Gross operating margin -€5.8m
down €5.8m (-77.3%), from €7.5m to €1.7m
- Staff costs +€855,293
up €855,293 (+1021.5%), from €83,725 to €939,019
- Depreciation +€584,781
up €584,781 (+39643.5%), from €1,475 to €586,256
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.
Result 2024
€265,162
Gross operating margin
-€5.8m
Staff costs
-€855,293
Depreciation
-€584,781
Other operating charges
-€22,887
Other operating items
+€6.9m
Financial income
+€2,865
Financial charges
+€635
Taxes
+€37,643
Result 2025
-€54,771
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.
From operations
+€752,020
Investment
-€150,099
Financing
-€577,632
Cash 2024
€32,394
From operations (derived)
+€752,020
Net result for the year
-€54,771
Depreciation
+€586,256
Stocks and contracts
-€21,567
Receivables within one year
+€98,770
Deferred charges and accrued income
+€175,935
Trade debts
-€169,409
Tax, wage and social debts
+€147,842
Other debts
-€31,624
Accrued charges and deferred income
+€20,588
Investment (derived)
-€150,099
Investment in fixed assets (net)
-€150,099
Financing
-€577,632
Debts after one year
-€577,632
Cash 2025
€56,683
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,391,770 | €9,726,765 | -€665,005 | -6.4% |
| Fixed assets | 21/28 | €9,774,754 | €9,338,597 | -€436,157 | -4.5% |
| Intangible fixed assets | 21 | - | €7,920 | +€7,920 | |
| Tangible fixed assets | 22/27 | €9,774,754 | €9,330,677 | -€444,077 | -4.5% |
| Land and buildings | 22 | €9,371,711 | €8,866,373 | -€505,337 | -5.4% |
| Plant, machinery and equipment | 23 | €367,528 | €424,178 | +€56,650 | +15.4% |
| Furniture and vehicles | 24 | €31,515 | €36,125 | +€4,610 | +14.6% |
| Assets under construction and advance payments | 27 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €617,016 | €388,168 | -€228,848 | -37.1% |
| Stocks and contracts in progress | 3 | €2,800 | €24,367 | +€21,567 | +770.3% |
| Stocks | 30/36 | €2,800 | €24,367 | +€21,567 | +770.3% |
| Amounts receivable within one year | 40/41 | €165,214 | €66,445 | -€98,770 | -59.8% |
| Trade receivables | 40 | €20,548 | €63,892 | +€43,344 | +210.9% |
| Other amounts receivable | 41 | €144,667 | €2,553 | -€142,114 | -98.2% |
| Cash at bank and in hand | 54/58 | €32,394 | €56,683 | +€24,289 | +75.0% |
| Deferred charges and accrued income | 490/1 | €416,608 | €240,673 | -€175,935 | -42.2% |
| Total equity and liabilities | 10/49 | €10,391,770 | €9,726,765 | -€665,005 | -6.4% |
| Equity | 10/15 | -€100,604 | -€155,374 | -€54,771 | -54.4% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€200,604 | -€255,374 | -€54,771 | -27.3% |
| Amounts payable | 17/49 | €10,492,374 | €9,882,140 | -€610,235 | -5.8% |
| Amounts payable after more than one year | 17 | €9,190,132 | €8,612,500 | -€577,632 | -6.3% |
| Financial debts | 170/4 | €325,000 | €300,000 | -€25,000 | -7.7% |
| Trade debts | 175 | €8,865,132 | €8,312,500 | -€552,632 | -6.2% |
| Amounts payable within one year | 42/48 | €1,295,836 | €1,242,645 | -€53,191 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €1,165,802 | €996,393 | -€169,409 | -14.5% |
| Suppliers | 440/4 | €1,165,802 | €996,393 | -€169,409 | -14.5% |
| Taxes, remuneration and social security | 45 | €54,473 | €202,315 | +€147,842 | +271.4% |
| Taxes | 450/3 | €38,849 | €52,201 | +€13,352 | +34.4% |
| Remuneration and social security | 454/9 | €15,624 | €150,114 | +€134,490 | +860.8% |
| Other amounts payable | 47/48 | €50,561 | €18,937 | -€31,624 | -62.5% |
| Accrued charges and deferred income | 492/3 | €6,406 | €26,995 | +€20,588 | +321.4% |
| Non-recurring operating income | 76A | €458,927 | €173,452 | -€285,475 | -62.2% |
| Remuneration, social security and pensions | 62 | €83,725 | €939,019 | +€855,293 | +1021.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,475 | €586,256 | +€584,781 | +39643.5% |
| Other operating charges | 640/8 | €1,581 | €24,469 | +€22,887 | +1447.2% |
| Non-recurring operating charges | 66A | €7,094,758 | €199,137 | -€6.9m | -97.2% |
| Gross operating margin | 9900 | €7,492,794 | €1,699,059 | -€5.8m | -77.3% |
| Operating profit (loss) | 9901 | €311,253 | -€49,822 | -€361,075 | |
| Financial income | 75/76B | €0 | €2,865 | +€2,865 | +7161375.0% |
| Recurring financial income | 75 | €0 | €2,865 | +€2,865 | +7161375.0% |
| Financial charges | 65/66B | €8,448 | €7,813 | -€635 | -7.5% |
| Recurring financial charges | 65 | €8,448 | €7,813 | -€635 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €302,805 | -€54,771 | -€357,576 | |
| Income taxes | 67/77 | €37,643 | - | -€37,643 | |
| Profit (loss) for the period | 9904 | €265,162 | -€54,771 | -€319,932 | |
| Profit (loss) for the period to be appropriated | 9905 | €265,162 | -€54,771 | -€319,932 |
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 7 October 2026 via checked.be.