WIDART ENTREPRISES: what changed
WIDART ENTREPRISES
Largest movements
- Stocks and contracts -€161,100
down €161,100 (-94.9%), from €169,736 to €8,636
- Cash +€146,648
up €146,648 (+610%), from €24,046 to €170,694
mainly Stocks and contracts (+€161,100) and Depreciation (+€39,997)
- Tangible fixed assets -€39,878
down €39,878 (-11.8%), from €338,970 to €299,091
of which Furniture and vehicles: -€27,754
- Receivables within one year -€22,937
down €22,937 (-92.5%), from €24,795 to €1,859
of which Trade receivables: -€22,937
- Other debts -€62,501
down €62,501 (-16.4%), from €381,023 to €318,522
- Trade debts -€25,394
down €25,394 (-94.6%), from €26,840 to €1,446
- Profit (loss) carried forward +€13,501
up €13,501 (+12.9%), from €104,442 to €117,943
- Gross operating margin +€78,174
up €78,174, from -€9,481 to €68,693
- Financial charges -€5,860
down €5,860 (-34.1%), from €17,172 to €11,312
- Other operating charges +€995
up €995 (+71.0%), from €1,401 to €2,396
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €561,526 | €488,666 | -€72,860 | -13.0% |
| Fixed assets | 21/28 | €338,970 | €303,469 | -€35,501 | -10.5% |
| Intangible fixed assets | 21 | - | €4,377 | +€4,377 | |
| Tangible fixed assets | 22/27 | €338,970 | €299,091 | -€39,878 | -11.8% |
| Land and buildings | 22 | €308,893 | €297,242 | -€11,651 | -3.8% |
| Plant, machinery and equipment | 23 | €1,532 | €1,059 | -€473 | -30.9% |
| Furniture and vehicles | 24 | €28,544 | €790 | -€27,754 | -97.2% |
| Current assets | 29/58 | €222,556 | €185,198 | -€37,358 | -16.8% |
| Stocks and contracts in progress | 3 | €169,736 | €8,636 | -€161,100 | -94.9% |
| Stocks | 30/36 | €169,736 | €8,636 | -€161,100 | -94.9% |
| Amounts receivable within one year | 40/41 | €24,795 | €1,859 | -€22,937 | -92.5% |
| Trade receivables | 40 | €24,094 | €1,157 | -€22,937 | -95.2% |
| Other amounts receivable | 41 | €701 | €701 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €24,046 | €170,694 | +€146,648 | +610% |
| Deferred charges and accrued income | 490/1 | €3,978 | €4,009 | +€31 | +0.8% |
| Total equity and liabilities | 10/49 | €561,526 | €488,666 | -€72,860 | -13.0% |
| Equity | 10/15 | €139,847 | €153,348 | +€13,501 | +9.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €16,855 | €16,855 | = | 0.0% |
| Distributable reserves | 133 | €16,855 | €16,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,442 | €117,943 | +€13,501 | +12.9% |
| Amounts payable | 17/49 | €421,678 | €335,318 | -€86,361 | -20.5% |
| Amounts payable within one year | 42/48 | €421,678 | €335,318 | -€86,361 | -20.5% |
| Trade debts | 44 | €26,840 | €1,446 | -€25,394 | -94.6% |
| Suppliers | 440/4 | €26,840 | €1,446 | -€25,394 | -94.6% |
| Taxes, remuneration and social security | 45 | €13,815 | €15,349 | +€1,534 | +11.1% |
| Taxes | 450/3 | €11,197 | €15,349 | +€4,152 | +37.1% |
| Remuneration and social security | 454/9 | €2,618 | - | -€2,618 | |
| Other amounts payable | 47/48 | €381,023 | €318,522 | -€62,501 | -16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,878 | €39,997 | +€119 | +0.3% |
| Other operating charges | 640/8 | €1,401 | €2,396 | +€995 | +71.0% |
| Non-recurring operating charges | 66A | €1,555 | €1,204 | -€351 | -22.5% |
| Gross operating margin | 9900 | -€9,481 | €68,693 | +€78,174 | |
| Operating profit (loss) | 9901 | -€52,315 | €25,095 | +€77,410 | |
| Financial income | 75/76B | €232 | €90 | -€142 | -61.2% |
| Recurring financial income | 75 | €232 | €90 | -€142 | -61.2% |
| Financial charges | 65/66B | €17,172 | €11,312 | -€5,860 | -34.1% |
| Recurring financial charges | 65 | €17,172 | €11,312 | -€5,860 | -34.1% |
| Profit (loss) for the period before taxes | 9903 | -€69,256 | €13,873 | +€83,128 | |
| Income taxes | 67/77 | €299 | €372 | +€73 | +24.3% |
| Profit (loss) for the period | 9904 | -€69,555 | €13,501 | +€83,056 | |
| Profit (loss) for the period to be appropriated | 9905 | -€69,555 | €13,501 | +€83,056 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.