WIERING & CO: what changed
WIERING & CO
Largest movements
- Receivables within one year +€19,990
up €19,990 (+193%), from €10,332 to €30,321
of which Trade receivables: +€16,698
- Tangible fixed assets -€6,508
down €6,508 (-34.8%), from €18,715 to €12,207
of which Furniture and vehicles: -€6,706
- Cash +€1,382
up €1,382 (+2.8%), from €49,007 to €50,390
mainly Other debts (+€23,625) and Tax, wage and social debts (+€8,794)
- Other debts +€23,625
up €23,625 (+4,259%), from €555 to €24,179
- Reserves -€19,141
down €19,141 (-32.3%), from €59,340 to €40,199
of which Distributable reserves: -€19,141
- Tax, wage and social debts +€8,794
up €8,794 (+29,832%), from €29 to €8,824
of which Taxes: +€8,785
- Gross operating margin -€24,159
down €24,159 (-59.7%), from €40,487 to €16,328
- Taxes -€5,404
down €5,404 (-72.6%), from €7,439 to €2,035
- Depreciation +€2,799
up €2,799 (+62.7%), from €4,466 to €7,265
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 | €81,085 | €95,169 | +€14,084 | +17.4% |
| Fixed assets | 21/28 | €18,755 | €12,247 | -€6,508 | -34.7% |
| Tangible fixed assets | 22/27 | €18,715 | €12,207 | -€6,508 | -34.8% |
| Plant, machinery and equipment | 23 | €757 | €955 | +€198 | +26.1% |
| Furniture and vehicles | 24 | €17,958 | €11,252 | -€6,706 | -37.3% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €62,329 | €82,921 | +€20,592 | +33.0% |
| Amounts receivable within one year | 40/41 | €10,332 | €30,321 | +€19,990 | +193% |
| Trade receivables | 40 | €0 | €16,698 | +€16,698 | |
| Other amounts receivable | 41 | €10,332 | €13,623 | +€3,292 | +31.9% |
| Cash at bank and in hand | 54/58 | €49,007 | €50,390 | +€1,382 | +2.8% |
| Deferred charges and accrued income | 490/1 | €2,990 | €2,210 | -€780 | -26.1% |
| Total equity and liabilities | 10/49 | €81,085 | €95,169 | +€14,084 | +17.4% |
| Equity | 10/15 | €77,940 | €58,799 | -€19,141 | -24.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €59,340 | €40,199 | -€19,141 | -32.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €57,480 | €38,339 | -€19,141 | -33.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €3,145 | €36,370 | +€33,225 | +1,057% |
| Amounts payable within one year | 42/48 | €1,824 | €34,521 | +€32,697 | +1,793% |
| Trade debts | 44 | €1,240 | €1,518 | +€278 | +22.4% |
| Suppliers | 440/4 | €1,240 | €1,518 | +€278 | +22.4% |
| Taxes, remuneration and social security | 45 | €29 | €8,824 | +€8,794 | +29,832% |
| Taxes | 450/3 | €0 | €8,785 | +€8,785 | |
| Remuneration and social security | 454/9 | €29 | €39 | +€10 | +33.3% |
| Other amounts payable | 47/48 | €555 | €24,179 | +€23,625 | +4,259% |
| Accrued charges and deferred income | 492/3 | €1,321 | €1,848 | +€528 | +40.0% |
| Remuneration, social security and pensions | 62 | €1,484 | €1,759 | +€275 | +18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,466 | €7,265 | +€2,799 | +62.7% |
| Other operating charges | 640/8 | €803 | €583 | -€219 | -27.3% |
| Gross operating margin | 9900 | €40,487 | €16,328 | -€24,159 | -59.7% |
| Operating profit (loss) | 9901 | €33,735 | €6,721 | -€27,014 | -80.1% |
| Financial income | 75/76B | €0 | €326 | +€326 | +3,263,300% |
| Recurring financial income | 75 | €0 | €326 | +€326 | +3,263,300% |
| Financial charges | 65/66B | €197 | €154 | -€43 | -21.9% |
| Recurring financial charges | 65 | €197 | €154 | -€43 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €33,539 | €6,894 | -€26,645 | -79.4% |
| Income taxes | 67/77 | €7,439 | €2,035 | -€5,404 | -72.6% |
| Profit (loss) for the period | 9904 | €26,099 | €4,859 | -€21,240 | -81.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,099 | €4,859 | -€21,240 | -81.4% |
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.