WEZEFARMA: 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.
WEZEFARMA
Largest movements
- Current investments -€100,000
down €100,000 (-80.4%), from €124,359 to €24,359
- Cash +€92,189
up €92,189 (+56.3%), from €163,616 to €255,805
mainly Net result for the year (+€186,315) and Current investments (+€100,000)
- Tangible fixed assets -€52,674
down €52,674 (-9.8%), from €536,082 to €483,408
of which Plant, machinery and equipment: -€40,170
- Receivables within one year +€12,206
up €12,206 (+13.9%), from €87,870 to €100,076
of which Trade receivables: +€12,206
- Stocks and contracts +€10,840
up €10,840 (+8.6%), from €126,319 to €137,159
- Debts after one year -€66,795
down €66,795 (-21.2%), from €315,010 to €248,215
- Other debts +€25,163
up €25,163 (+15.2%), from €165,561 to €190,723
- Gross operating margin +€33,246
up €33,246 (+9.0%), from €368,730 to €401,976
- Financial charges +€5,875
up €5,875 (+145.8%), from €4,030 to €9,905
- Staff costs +€4,193
up €4,193 (+2.8%), from €149,128 to €153,322
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 | €1,045,814 | €1,007,244 | -€38,570 | -3.7% |
| Fixed assets | 21/28 | €541,082 | €488,408 | -€52,674 | -9.7% |
| Tangible fixed assets | 22/27 | €536,082 | €483,408 | -€52,674 | -9.8% |
| Land and buildings | 22 | €412,054 | €399,551 | -€12,504 | -3.0% |
| Plant, machinery and equipment | 23 | €124,028 | €83,858 | -€40,170 | -32.4% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €504,732 | €518,836 | +€14,104 | +2.8% |
| Stocks and contracts in progress | 3 | €126,319 | €137,159 | +€10,840 | +8.6% |
| Stocks | 30/36 | €126,319 | €137,159 | +€10,840 | +8.6% |
| Amounts receivable within one year | 40/41 | €87,870 | €100,076 | +€12,206 | +13.9% |
| Trade receivables | 40 | €87,744 | €99,950 | +€12,206 | +13.9% |
| Other amounts receivable | 41 | €126 | €126 | = | 0.0% |
| Current investments | 50/53 | €124,359 | €24,359 | -€100,000 | -80.4% |
| Cash at bank and in hand | 54/58 | €163,616 | €255,805 | +€92,189 | +56.3% |
| Deferred charges and accrued income | 490/1 | €2,568 | €1,438 | -€1,130 | -44.0% |
| Total equity and liabilities | 10/49 | €1,045,814 | €1,007,244 | -€38,570 | -3.7% |
| Equity | 10/15 | €377,576 | €373,891 | -€3,685 | -1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €122,284 | €122,284 | = | 0.0% |
| Distributable reserves | 133 | €122,284 | €122,284 | = | 0.0% |
| Profit (loss) carried forward | 14 | €236,692 | €233,007 | -€3,685 | -1.6% |
| Amounts payable | 17/49 | €668,238 | €633,353 | -€34,885 | -5.2% |
| Amounts payable after more than one year | 17 | €315,010 | €248,215 | -€66,795 | -21.2% |
| Financial debts | 170/4 | €315,010 | €248,215 | -€66,795 | -21.2% |
| Amounts payable within one year | 42/48 | €352,931 | €384,890 | +€31,959 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €71,697 | €72,335 | +€638 | +0.9% |
| Trade debts | 44 | €105,341 | €111,256 | +€5,916 | +5.6% |
| Suppliers | 440/4 | €105,341 | €111,256 | +€5,916 | +5.6% |
| Taxes, remuneration and social security | 45 | €10,332 | €10,576 | +€244 | +2.4% |
| Taxes | 450/3 | €1,326 | €1,312 | -€14 | -1.0% |
| Remuneration and social security | 454/9 | €9,006 | €9,263 | +€257 | +2.9% |
| Other amounts payable | 47/48 | €165,561 | €190,723 | +€25,163 | +15.2% |
| Accrued charges and deferred income | 492/3 | €297 | €248 | -€49 | -16.4% |
| Remuneration, social security and pensions | 62 | €149,128 | €153,322 | +€4,193 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,112 | €52,674 | -€437 | -0.8% |
| Other operating charges | 640/8 | €3,543 | €3,496 | -€47 | -1.3% |
| Gross operating margin | 9900 | €368,730 | €401,976 | +€33,246 | +9.0% |
| Operating profit (loss) | 9901 | €162,947 | €192,483 | +€29,536 | +18.1% |
| Financial income | 75/76B | €3,740 | €3,736 | -€4 | -0.1% |
| Recurring financial income | 75 | €3,740 | €3,736 | -€4 | -0.1% |
| Financial charges | 65/66B | €4,030 | €9,905 | +€5,875 | +145.8% |
| Recurring financial charges | 65 | €4,030 | €9,905 | +€5,875 | +145.8% |
| Profit (loss) for the period before taxes | 9903 | €162,658 | €186,315 | +€23,657 | +14.5% |
| Income taxes | 67/77 | €239 | - | -€239 | |
| Profit (loss) for the period | 9904 | €162,418 | €186,315 | +€23,896 | +14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €162,418 | €186,315 | +€23,896 | +14.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.