WJ RENOVATION: 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.
WJ RENOVATION
Largest movements
- Receivables within one year +€32,469
up €32,469 (+213%), from €15,278 to €47,746
of which Trade receivables: +€32,637
- Cash -€8,248
down €8,248 (-31.0%), from €26,642 to €18,395
mainly Receivables within one year (-€32,469) and Deferred charges and accrued income (-€1,486)
- Deferred charges and accrued income +€1,486
new in 2025: €1,486
- Tangible fixed assets -€1,032
down €1,032 (-55.5%), from €1,860 to €829
- Trade debts +€13,280
up €13,280 (+84.0%), from €15,808 to €29,089
- Profit (loss) carried forward +€7,754
up €7,754 (+72.6%), from €10,673 to €18,427
- Tax, wage and social debts +€3,297
up €3,297 (+32.0%), from €10,300 to €13,597
of which Remuneration and social security: +€1,823
- Gross operating margin -€1,349
down €1,349 (-9.9%), from €13,626 to €12,277
- Depreciation +€829
up €829 (+408%), from €203 to €1,032
- Other operating charges +€818
up €818 (+648%), from €126 to €944
- Taxes -€326
down €326 (-12.1%), from €2,700 to €2,373
- Financial charges +€142
up €142 (+448%), from €32 to €174
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,780 | €68,456 | +€24,675 | +56.4% |
| Fixed assets | 21/28 | €1,860 | €829 | -€1,032 | -55.5% |
| Tangible fixed assets | 22/27 | €1,860 | €829 | -€1,032 | -55.5% |
| Furniture and vehicles | 24 | €1,860 | €829 | -€1,032 | -55.5% |
| Current assets | 29/58 | €41,920 | €67,627 | +€25,707 | +61.3% |
| Amounts receivable within one year | 40/41 | €15,278 | €47,746 | +€32,469 | +213% |
| Trade receivables | 40 | €13,448 | €46,084 | +€32,637 | +243% |
| Other amounts receivable | 41 | €1,830 | €1,662 | -€168 | -9.2% |
| Cash at bank and in hand | 54/58 | €26,642 | €18,395 | -€8,248 | -31.0% |
| Deferred charges and accrued income | 490/1 | - | €1,486 | +€1,486 | |
| Total equity and liabilities | 10/49 | €43,780 | €68,456 | +€24,675 | +56.4% |
| Equity | 10/15 | €12,673 | €20,427 | +€7,754 | +61.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,673 | €18,427 | +€7,754 | +72.6% |
| Amounts payable | 17/49 | €31,107 | €48,029 | +€16,922 | +54.4% |
| Amounts payable within one year | 42/48 | €31,107 | €48,029 | +€16,922 | +54.4% |
| Trade debts | 44 | €15,808 | €29,089 | +€13,280 | +84.0% |
| Suppliers | 440/4 | €15,808 | €29,089 | +€13,280 | +84.0% |
| Taxes, remuneration and social security | 45 | €10,300 | €13,597 | +€3,297 | +32.0% |
| Taxes | 450/3 | €3,600 | €5,073 | +€1,473 | +40.9% |
| Remuneration and social security | 454/9 | €6,700 | €8,523 | +€1,823 | +27.2% |
| Other amounts payable | 47/48 | €4,999 | €5,343 | +€344 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €203 | €1,032 | +€829 | +408% |
| Other operating charges | 640/8 | €126 | €944 | +€818 | +648% |
| Gross operating margin | 9900 | €13,626 | €12,277 | -€1,349 | -9.9% |
| Operating profit (loss) | 9901 | €13,297 | €10,301 | -€2,995 | -22.5% |
| Financial income | 75/76B | €108 | - | -€108 | |
| Recurring financial income | 75 | €108 | - | -€108 | |
| Financial charges | 65/66B | €32 | €174 | +€142 | +448% |
| Recurring financial charges | 65 | €32 | €174 | +€142 | +448% |
| Profit (loss) for the period before taxes | 9903 | €13,373 | €10,127 | -€3,246 | -24.3% |
| Income taxes | 67/77 | €2,700 | €2,373 | -€326 | -12.1% |
| Profit (loss) for the period | 9904 | €10,673 | €7,754 | -€2,919 | -27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,673 | €7,754 | -€2,919 | -27.4% |
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 28 October 2026 via checked.be.