WJENI: 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.
WJENI
Largest movements
- Cash +€98,516
up €98,516 (+196.2%), from €50,214 to €148,730
mainly Stocks and contracts (+€66,000) and Depreciation (+€22,097)
- Stocks and contracts -€66,000
down €66,000 (-50.4%), from €131,000 to €65,000
- Tangible fixed assets -€15,386
down €15,386 (-67.0%), from €22,958 to €7,572
of which Furniture and vehicles: -€13,300
- Receivables within one year -€14,827
down €14,827 (-99.0%), from €14,981 to €154
of which Other amounts receivable: -€8,731
- Debts after one year -€8,990
no longer reported in 2025 (was €8,990)
- Trade debts +€8,714
up €8,714 (+5.3%), from €164,913 to €173,627
- Other debts +€7,536
up €7,536 (+330.3%), from €2,281 to €9,818
- Current portion of long-term debt -€6,226
down €6,226 (-40.9%), from €15,216 to €8,990
- Tax, wage and social debts +€3,979
up €3,979 (+1146.0%), from €347 to €4,326
- Gross operating margin +€17,601
up €17,601 (+63.7%), from €27,611 to €45,211
- Taxes -€5,029
down €5,029 (-38.7%), from €12,983 to €7,955
- Depreciation +€1,661
up €1,661 (+8.1%), from €20,436 to €22,097
- Financial charges +€520
up €520 (+17.6%), from €2,951 to €3,471
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 | €365,235 | €367,346 | +€2,111 | +0.6% |
| Fixed assets | 21/28 | €169,041 | €153,463 | -€15,578 | -9.2% |
| Tangible fixed assets | 22/27 | €22,958 | €7,572 | -€15,386 | -67.0% |
| Plant, machinery and equipment | 23 | €4,171 | €2,085 | -€2,085 | -50.0% |
| Furniture and vehicles | 24 | €18,787 | €5,487 | -€13,300 | -70.8% |
| Financial fixed assets | 28 | €146,083 | €145,890 | -€193 | -0.1% |
| Current assets | 29/58 | €196,195 | €213,883 | +€17,689 | +9.0% |
| Stocks and contracts in progress | 3 | €131,000 | €65,000 | -€66,000 | -50.4% |
| Stocks | 30/36 | €131,000 | €65,000 | -€66,000 | -50.4% |
| Amounts receivable within one year | 40/41 | €14,981 | €154 | -€14,827 | -99.0% |
| Trade receivables | 40 | €6,240 | €143 | -€6,097 | -97.7% |
| Other amounts receivable | 41 | €8,741 | €11 | -€8,731 | -99.9% |
| Cash at bank and in hand | 54/58 | €50,214 | €148,730 | +€98,516 | +196.2% |
| Total equity and liabilities | 10/49 | €365,235 | €367,346 | +€2,111 | +0.6% |
| Equity | 10/15 | €173,062 | €170,586 | -€2,476 | -1.4% |
| Reserves | 13 | €124,269 | €124,269 | = | 0.0% |
| Distributable reserves | 133 | €124,269 | €124,269 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,793 | €46,317 | -€2,476 | -5.1% |
| Amounts payable | 17/49 | €192,174 | €196,760 | +€4,587 | +2.4% |
| Amounts payable after more than one year | 17 | €8,990 | - | -€8,990 | |
| Financial debts | 170/4 | €8,990 | - | -€8,990 | |
| Amounts payable within one year | 42/48 | €182,757 | €196,760 | +€14,003 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €15,216 | €8,990 | -€6,226 | -40.9% |
| Trade debts | 44 | €164,913 | €173,627 | +€8,714 | +5.3% |
| Suppliers | 440/4 | €164,913 | €173,627 | +€8,714 | +5.3% |
| Taxes, remuneration and social security | 45 | €347 | €4,326 | +€3,979 | +1146.0% |
| Taxes | 450/3 | €347 | €4,326 | +€3,979 | +1146.0% |
| Other amounts payable | 47/48 | €2,281 | €9,818 | +€7,536 | +330.3% |
| Accrued charges and deferred income | 492/3 | €427 | - | -€427 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,436 | €22,097 | +€1,661 | +8.1% |
| Other operating charges | 640/8 | €498 | €565 | +€67 | +13.5% |
| Gross operating margin | 9900 | €27,611 | €45,211 | +€17,601 | +63.7% |
| Operating profit (loss) | 9901 | €6,676 | €22,549 | +€15,873 | +237.7% |
| Financial charges | 65/66B | €2,951 | €3,471 | +€520 | +17.6% |
| Recurring financial charges | 65 | €2,951 | €3,471 | +€520 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | €3,726 | €19,079 | +€15,353 | +412.1% |
| Income taxes | 67/77 | €12,983 | €7,955 | -€5,029 | -38.7% |
| Profit (loss) for the period | 9904 | -€9,258 | €11,124 | +€20,382 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,258 | €11,124 | +€20,382 |
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 12 October 2026 via checked.be.