WIESEN-PIRONT: 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.
What changed
WIESEN-PIRONT
NACE 68.121, Development of residential building projects
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.9m
2024 · €2.6m-€691,339
Equity
€14.9m
2024 · €14.9m+€67,085
Cash
€3.1m
2024 · €1.6m+€1.5m
Balance sheet total
€24.2m
2024 · €26.8m-€2.6m
Largest movements
Assets
- Receivables within one year -€3.4m
down €3.4m (-49.2%), from €7.0m to €3.6m
of which Trade receivables: -€2.2m
- Cash +€1.5m
up €1.5m (+95.5%), from €1.6m to €3.1m
mainly Receivables within one year (+€3.4m) and Net result for the year (+€1.9m)
- Financial fixed assets -€809,354
down €809,354 (-6.3%), from €12.8m to €12.0m
of which Companies linked by participating interests: -€705,344
- Stocks and contracts +€402,731
up €402,731 (+11.6%), from €3.5m to €3.9m
of which Contracts in progress: +€345,925
Equity and liabilities
- Trade debts -€2.0m
down €2.0m (-74.8%), from €2.7m to €669,812
- Debts after one year -€735,728
down €735,728 (-24.5%), from €3.0m to €2.3m
Income statement
- Financial income -€1.0m
down €1.0m (-54.8%), from €1.9m to €863,034
of which Financial income: -€1.0m
- Goods and materials +€517,144
up €517,144 (+5.6%), from €9.2m to €9.7m
of which Purchases: +€768,165
- Services and other goods -€506,964
down €506,964 (-16.5%), from €3.1m to €2.6m
- Staff costs +€451,176
up €451,176 (+5.4%), from €8.3m to €8.8m
- Turnover +€315,492
up €315,492 (+1.4%), from €22.5m to €22.8m
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
€2.6m
Turnover
+€315,492
Other operating income
+€20,892
Goods and materials
-€517,144
Services and other goods
+€506,964
Staff costs
-€451,176
Depreciation
+€88,083
Other operating charges
+€6,961
Other operating items
+€579,907
Financial income
-€1.0m
Financial charges
-€42,574
Taxes
-€153,635
Result 2025
€1.9m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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
+€3.6m
Investment
+€397,795
Financing
-€2.5m
Cash 2024
€1.6m
From operations (derived)
+€3.6m
Net result for the year
+€1.9m
Depreciation
+€662,346
Stocks and contracts
-€402,731
Receivables within one year
+€3.4m
Deferred charges and accrued income
+€9,816
Provisions
+€53,858
Trade debts
-€2.0m
Tax, wage and social debts
+€31,999
Other debts
-€40,000
Accrued charges and deferred income
+€3,972
Investment (derived)
+€397,795
Investment in fixed assets (net)
+€397,795
Financing
-€2.5m
Debts after one year
-€735,728
Current portion of long-term debt
+€9,053
Contributions, distributions and other
-€1.8m
Cash 2025
€3.1m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,780,398 | €24,182,796 | -€2.6m | -9.7% |
| Fixed assets | 21/28 | €14,582,422 | €13,522,281 | -€1.1m | -7.3% |
| Intangible fixed assets | 21 | €58,419 | €10,053 | -€48,366 | -82.8% |
| Tangible fixed assets | 22/27 | €1,745,094 | €1,542,673 | -€202,421 | -11.6% |
| Land and buildings | 22 | €526,301 | €495,617 | -€30,684 | -5.8% |
| Plant, machinery and equipment | 23 | €169,602 | €126,370 | -€43,232 | -25.5% |
| Furniture and vehicles | 24 | €200,500 | €195,964 | -€4,536 | -2.3% |
| Leasing and similar rights | 25 | €848,691 | €724,722 | -€123,969 | -14.6% |
| Financial fixed assets | 28 | €12,778,909 | €11,969,555 | -€809,354 | -6.3% |
| Affiliated companies | 280/1 | €11,814,798 | €11,715,055 | -€99,743 | -0.8% |
| Participating interests | 280 | €11,340,220 | €11,500,220 | +€160,000 | +1.4% |
| Amounts receivable | 281 | €474,578 | €214,835 | -€259,743 | -54.7% |
| Companies linked by participating interests | 282/3 | €955,344 | €250,000 | -€705,344 | -73.8% |
| Amounts receivable | 283 | €955,344 | €250,000 | -€705,344 | -73.8% |
| Other financial fixed assets | 284/8 | €8,767 | €4,500 | -€4,267 | -48.7% |
| Amounts receivable and cash guarantees | 285/8 | €8,767 | €4,500 | -€4,267 | -48.7% |
| Current assets | 29/58 | €12,197,976 | €10,660,515 | -€1.5m | -12.6% |
| Stocks and contracts in progress | 3 | €3,477,968 | €3,880,700 | +€402,731 | +11.6% |
| Stocks | 30/36 | €677,916 | €734,722 | +€56,806 | +8.4% |
| Raw materials and consumables | 30/31 | €677,916 | €734,722 | +€56,806 | +8.4% |
| Contracts in progress | 37 | €2,800,052 | €3,145,977 | +€345,925 | +12.4% |
| Amounts receivable within one year | 40/41 | €7,013,948 | €3,566,169 | -€3.4m | -49.2% |
| Trade receivables | 40 | €4,723,961 | €2,477,131 | -€2.2m | -47.6% |
| Other amounts receivable | 41 | €2,289,986 | €1,089,038 | -€1.2m | -52.4% |
| Current investments | 50/53 | €61,944 | €61,944 | = | 0.0% |
| Other investments | 51/53 | €61,944 | €61,944 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,589,629 | €3,107,030 | +€1.5m | +95.5% |
| Deferred charges and accrued income | 490/1 | €54,488 | €44,672 | -€9,816 | -18.0% |
| Total equity and liabilities | 10/49 | €26,780,398 | €24,182,796 | -€2.6m | -9.7% |
| Equity | 10/15 | €14,870,074 | €14,937,158 | +€67,085 | +0.5% |
| Contributions | 10/11 | €339,900 | €339,900 | = | 0.0% |
| Reserves | 13 | €2,904,591 | €3,006,616 | +€102,025 | +3.5% |
| Non-distributable reserves | 130/1 | €2,902,250 | €1,879,275 | -€1.0m | -35.2% |
| Financial assistance | 1313 | €1,500,000 | €375,000 | -€1.1m | -75.0% |
| Other | 1319 | €1,402,250 | €1,504,275 | +€102,025 | +7.3% |
| Tax-exempt reserves | 132 | €2,341 | €2,341 | = | 0.0% |
| Distributable reserves | 133 | - | €1,125,000 | +€1.1m | |
| Profit (loss) carried forward | 14 | €11,625,583 | €11,590,642 | -€34,940 | -0.3% |
| Provisions and deferred taxes | 16 | €988,115 | €1,041,973 | +€53,858 | +5.5% |
| Provisions for liabilities and charges | 160/5 | €988,115 | €1,041,973 | +€53,858 | +5.5% |
| Other liabilities and charges | 164/5 | €988,115 | €1,041,973 | +€53,858 | +5.5% |
| Amounts payable | 17/49 | €10,922,210 | €8,203,665 | -€2.7m | -24.9% |
| Amounts payable after more than one year | 17 | €3,008,002 | €2,272,275 | -€735,728 | -24.5% |
| Financial debts | 170/4 | €3,008,002 | €2,272,275 | -€735,728 | -24.5% |
| Leasing and similar obligations | 172 | €574,070 | €434,194 | -€139,876 | -24.4% |
| Credit institutions | 173 | €2,433,932 | €1,838,080 | -€595,851 | -24.5% |
| Amounts payable within one year | 42/48 | €7,914,208 | €5,927,418 | -€2.0m | -25.1% |
| Current portion of amounts payable after more than one year | 42 | €928,213 | €937,266 | +€9,053 | +1.0% |
| Trade debts | 44 | €2,657,653 | €669,812 | -€2.0m | -74.8% |
| Suppliers | 440/4 | €2,657,653 | €669,812 | -€2.0m | -74.8% |
| Taxes, remuneration and social security | 45 | €2,328,341 | €2,360,340 | +€31,999 | +1.4% |
| Taxes | 450/3 | €1,574,410 | €1,503,048 | -€71,362 | -4.5% |
| Remuneration and social security | 454/9 | €753,931 | €857,292 | +€103,361 | +13.7% |
| Other amounts payable | 47/48 | €2,000,000 | €1,960,000 | -€40,000 | -2.0% |
| Accrued charges and deferred income | 492/3 | - | €3,972 | +€3,972 | |
| Operating income | 70/76A | €22,495,841 | €23,412,133 | +€916,291 | +4.1% |
| Turnover | 70 | €22,493,762 | €22,809,254 | +€315,492 | +1.4% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€275,531 | €345,925 | +€621,456 | |
| Other operating income | 74 | €118,869 | €139,762 | +€20,892 | +17.6% |
| Non-recurring operating income | 76A | €158,741 | €117,192 | -€41,549 | -26.2% |
| Operating charges | 60/66A | €21,360,765 | €21,727,077 | +€366,311 | +1.7% |
| Goods for resale, raw materials and consumables | 60 | €9,167,180 | €9,684,324 | +€517,144 | +5.6% |
| Purchases | 600/8 | €8,972,965 | €9,741,130 | +€768,165 | +8.6% |
| Change in stocks: decrease (increase) | 609 | €194,215 | -€56,806 | -€251,021 | |
| Services and other goods | 61 | €3,068,665 | €2,561,701 | -€506,964 | -16.5% |
| Remuneration, social security and pensions | 62 | €8,347,005 | €8,798,181 | +€451,176 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €750,429 | €662,346 | -€88,083 | -11.7% |
| Other operating charges | 640/8 | €27,486 | €20,525 | -€6,961 | -25.3% |
| Operating profit (loss) | 9901 | €1,135,076 | €1,685,056 | +€549,980 | +48.5% |
| Financial income | 75/76B | €1,908,145 | €863,034 | -€1.0m | -54.8% |
| Recurring financial income | 75 | €1,907,646 | €860,379 | -€1.0m | -54.9% |
| Income from financial fixed assets | 750 | €1,742,924 | €689,012 | -€1.1m | -60.5% |
| Other financial income | 752/9 | €164,722 | €171,367 | +€6,645 | +4.0% |
| Non-recurring financial income | 76B | €499 | €2,655 | +€2,156 | +432% |
| Financial charges | 65/66B | €243,254 | €285,828 | +€42,574 | +17.5% |
| Recurring financial charges | 65 | €243,254 | €285,828 | +€42,574 | +17.5% |
| Debt charges | 650 | €153,819 | €145,908 | -€7,912 | -5.1% |
| Other financial charges | 652/9 | €89,435 | €139,921 | +€50,486 | +56.4% |
| Profit (loss) for the period before taxes | 9903 | €2,799,967 | €2,262,262 | -€537,704 | -19.2% |
| Income taxes | 67/77 | €241,543 | €395,178 | +€153,635 | +63.6% |
| Taxes | 670/3 | €241,543 | €395,178 | +€153,635 | +63.6% |
| Profit (loss) for the period | 9904 | €2,558,424 | €1,867,085 | -€691,339 | -27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,558,424 | €1,867,085 | -€691,339 | -27.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.