WIERZ: 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.
WIERZ
Largest movements
- Cash +€3,233
up €3,233 (+20.0%), from €16,127 to €19,360
mainly Net result for the year (+€8,583) and Depreciation (+€1,663)
- Tangible fixed assets -€1,664
down €1,664 (-9.0%), from €18,393 to €16,729
of which Plant, machinery and equipment: -€1,158
- Profit (loss) carried forward +€8,583
up €8,583 (+50.7%), from -€16,925 to -€8,342
- Other debts -€6,580
down €6,580 (-23.3%), from €28,181 to €21,601
- Tax, wage and social debts -€934
down €934 (-69.9%), from €1,337 to €403
- Gross operating margin -€8,423
down €8,423 (-34.1%), from €24,715 to €16,292
- Financial charges +€1,370
up €1,370 (+85.8%), from €1,597 to €2,967
- Depreciation -€262
down €262 (-13.6%), from €1,925 to €1,663
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 | €66,044 | €66,812 | +€768 | +1.2% |
| Fixed assets | 21/28 | €18,428 | €16,764 | -€1,664 | -9.0% |
| Tangible fixed assets | 22/27 | €18,393 | €16,729 | -€1,664 | -9.0% |
| Land and buildings | 22 | €15,817 | €15,312 | -€505 | -3.2% |
| Plant, machinery and equipment | 23 | €2,576 | €1,418 | -€1,158 | -45.0% |
| Financial fixed assets | 28 | €35 | €35 | = | 0.0% |
| Current assets | 29/58 | €47,616 | €50,048 | +€2,432 | +5.1% |
| Stocks and contracts in progress | 3 | €29,571 | €29,074 | -€497 | -1.7% |
| Stocks | 30/36 | €29,571 | €29,074 | -€497 | -1.7% |
| Amounts receivable within one year | 40/41 | €1,045 | €605 | -€440 | -42.1% |
| Trade receivables | 40 | €1,045 | €605 | -€440 | -42.1% |
| Cash at bank and in hand | 54/58 | €16,127 | €19,360 | +€3,233 | +20.0% |
| Deferred charges and accrued income | 490/1 | €873 | €1,008 | +€135 | +15.5% |
| Total equity and liabilities | 10/49 | €66,044 | €66,812 | +€768 | +1.2% |
| Equity | 10/15 | €34,397 | €42,980 | +€8,583 | +25.0% |
| Contributions | 10/11 | €48,347 | €48,347 | +€0 | 0.0% |
| Reserves | 13 | €2,975 | €2,975 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €2,975 | €2,975 | -€0 | 0.0% |
| Reserves not available under the articles | 1311 | €2,975 | €2,975 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€16,925 | -€8,342 | +€8,583 | +50.7% |
| Amounts payable | 17/49 | €31,647 | €23,832 | -€7,815 | -24.7% |
| Amounts payable within one year | 42/48 | €31,647 | €23,832 | -€7,815 | -24.7% |
| Trade debts | 44 | €2,129 | €1,829 | -€300 | -14.1% |
| Suppliers | 440/4 | €2,129 | €1,829 | -€300 | -14.1% |
| Taxes, remuneration and social security | 45 | €1,337 | €403 | -€934 | -69.9% |
| Taxes | 450/3 | €1,337 | €403 | -€934 | -69.9% |
| Other amounts payable | 47/48 | €28,181 | €21,601 | -€6,580 | -23.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,925 | €1,663 | -€262 | -13.6% |
| Other operating charges | 640/8 | €2,974 | €3,082 | +€108 | +3.6% |
| Gross operating margin | 9900 | €24,715 | €16,292 | -€8,423 | -34.1% |
| Operating profit (loss) | 9901 | €19,816 | €11,547 | -€8,269 | -41.7% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €1,597 | €2,967 | +€1,370 | +85.8% |
| Recurring financial charges | 65 | €1,597 | €2,967 | +€1,370 | +85.8% |
| Profit (loss) for the period before taxes | 9903 | €18,219 | €8,583 | -€9,636 | -52.9% |
| Profit (loss) for the period | 9904 | €18,219 | €8,583 | -€9,636 | -52.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,219 | €8,583 | -€9,636 | -52.9% |
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 1 October 2026 via checked.be.