WEYNE: 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
WEYNE
NACE 47.551, Retail sale of household furniture
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€269,008
2024 · €381,715-€112,707
Equity
€2.9m
2024 · €2.8m+€125,008
Cash
€170,987
2024 · €140,044+€30,943
Balance sheet total
€5.4m
2024 · €5.4m-€10,860
Largest movements
Assets
- Receivables within one year -€181,710
down €181,710 (-96.9%), from €187,607 to €5,896
- Receivables after one year +€140,000
up €140,000 (+24.9%), from €563,000 to €703,000
- Stocks and contracts +€109,957
up €109,957 (+7.0%), from €1.6m to €1.7m
- Tangible fixed assets -€109,803
down €109,803 (-3.8%), from €2.9m to €2.8m
of which Plant, machinery and equipment: -€97,266
Equity and liabilities
- Short-term financial debts +€250,000
new in 2025: €250,000
- Advances received -€220,972
no longer reported in 2025 (was €220,972)
- Debts after one year -€136,667
down €136,667 (-9.0%), from €1.5m to €1.4m
- Reserves +€125,008
up €125,008 (+4.9%), from €2.6m to €2.7m
of which Distributable reserves: +€125,008
Income statement
- Gross operating margin -€166,645
down €166,645 (-9.2%), from €1.8m to €1.6m
- Taxes -€64,627
down €64,627 (-38.5%), from €167,899 to €103,272
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
€381,715
Gross operating margin
-€166,645
Staff costs
-€7,109
Depreciation
-€11,415
Other operating charges
-€2,313
Financial income
-€5,585
Financial charges
+€15,732
Taxes
+€64,627
Result 2025
€269,008
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
+€280,230
Investment
-€218,621
Financing
-€30,667
Cash 2024
€140,044
From operations (derived)
+€280,230
Net result for the year
+€269,008
Depreciation
+€328,424
Receivables after one year
-€140,000
Stocks and contracts
-€109,957
Receivables within one year
+€181,710
Deferred charges and accrued income
+€246
Trade debts
+€50,352
Tax, wage and social debts
-€41,828
Advances received
-€220,972
Other debts
-€16,960
Accrued charges and deferred income
-€19,794
Investment (derived)
-€218,621
Investment in fixed assets (net)
-€218,621
Financing
-€30,667
Debts after one year
-€136,667
Short-term financial debts
+€250,000
Contributions, distributions and other
-€144,000
Cash 2025
€170,987
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,396,920 | €5,386,059 | -€10,860 | -0.2% |
| Fixed assets | 21/28 | €2,926,610 | €2,816,806 | -€109,803 | -3.8% |
| Tangible fixed assets | 22/27 | €2,926,610 | €2,816,806 | -€109,803 | -3.8% |
| Land and buildings | 22 | €1,957,086 | €1,974,850 | +€17,764 | +0.9% |
| Plant, machinery and equipment | 23 | €883,354 | €786,088 | -€97,266 | -11.0% |
| Furniture and vehicles | 24 | €86,169 | €55,868 | -€30,301 | -35.2% |
| Current assets | 29/58 | €2,470,310 | €2,569,253 | +€98,943 | +4.0% |
| Amounts receivable after more than one year | 29 | €563,000 | €703,000 | +€140,000 | +24.9% |
| Other amounts receivable | 291 | €563,000 | €703,000 | +€140,000 | +24.9% |
| Stocks and contracts in progress | 3 | €1,578,076 | €1,688,033 | +€109,957 | +7.0% |
| Stocks | 30/36 | €1,578,076 | €1,688,033 | +€109,957 | +7.0% |
| Amounts receivable within one year | 40/41 | €187,607 | €5,896 | -€181,710 | -96.9% |
| Trade receivables | 40 | €187,607 | €5,896 | -€181,710 | -96.9% |
| Cash at bank and in hand | 54/58 | €140,044 | €170,987 | +€30,943 | +22.1% |
| Deferred charges and accrued income | 490/1 | €1,583 | €1,337 | -€246 | -15.5% |
| Total equity and liabilities | 10/49 | €5,396,920 | €5,386,059 | -€10,860 | -0.2% |
| Equity | 10/15 | €2,760,986 | €2,885,995 | +€125,008 | +4.5% |
| Contributions | 10/11 | €187,000 | €187,000 | = | 0.0% |
| Capital | 10 | €187,000 | €187,000 | = | 0.0% |
| Issued capital | 100 | €187,000 | €187,000 | = | 0.0% |
| Reserves | 13 | €2,573,986 | €2,698,995 | +€125,008 | +4.9% |
| Non-distributable reserves | 130/1 | €45,176 | €45,176 | = | 0.0% |
| Legal reserve | 130 | €45,176 | €45,176 | = | 0.0% |
| Tax-exempt reserves | 132 | €64,500 | €64,500 | = | 0.0% |
| Distributable reserves | 133 | €2,464,310 | €2,589,318 | +€125,008 | +5.1% |
| Amounts payable | 17/49 | €2,635,933 | €2,500,065 | -€135,868 | -5.2% |
| Amounts payable after more than one year | 17 | €1,525,555 | €1,388,888 | -€136,667 | -9.0% |
| Financial debts | 170/4 | €1,525,555 | €1,388,888 | -€136,667 | -9.0% |
| Amounts payable within one year | 42/48 | €966,486 | €987,078 | +€20,592 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €136,667 | €136,667 | = | 0.0% |
| Financial debts | 43 | - | €250,000 | +€250,000 | |
| Credit institutions | 430/8 | - | €250,000 | +€250,000 | |
| Trade debts | 44 | €280,532 | €330,884 | +€50,352 | +17.9% |
| Suppliers | 440/4 | €280,532 | €330,884 | +€50,352 | +17.9% |
| Advances received on contracts in progress | 46 | €220,972 | - | -€220,972 | |
| Taxes, remuneration and social security | 45 | €291,456 | €249,628 | -€41,828 | -14.4% |
| Taxes | 450/3 | €175,487 | €143,804 | -€31,683 | -18.1% |
| Remuneration and social security | 454/9 | €115,969 | €105,824 | -€10,145 | -8.7% |
| Other amounts payable | 47/48 | €36,859 | €19,899 | -€16,960 | -46.0% |
| Accrued charges and deferred income | 492/3 | €143,892 | €124,098 | -€19,794 | -13.8% |
| Remuneration, social security and pensions | 62 | €929,908 | €937,017 | +€7,109 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €317,009 | €328,424 | +€11,415 | +3.6% |
| Other operating charges | 640/8 | €43,825 | €46,138 | +€2,313 | +5.3% |
| Gross operating margin | 9900 | €1,803,654 | €1,637,009 | -€166,645 | -9.2% |
| Operating profit (loss) | 9901 | €512,912 | €325,430 | -€187,482 | -36.6% |
| Financial income | 75/76B | €90,949 | €85,364 | -€5,585 | -6.1% |
| Recurring financial income | 75 | €90,949 | €85,364 | -€5,585 | -6.1% |
| Financial charges | 65/66B | €54,246 | €38,514 | -€15,732 | -29.0% |
| Recurring financial charges | 65 | €54,246 | €38,514 | -€15,732 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | €549,614 | €372,280 | -€177,334 | -32.3% |
| Income taxes | 67/77 | €167,899 | €103,272 | -€64,627 | -38.5% |
| Profit (loss) for the period | 9904 | €381,715 | €269,008 | -€112,707 | -29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €381,715 | €269,008 | -€112,707 | -29.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.