WM Batiment: 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.
WM Batiment
Largest movements
- Receivables within one year -€24,790
down €24,790 (-30.3%), from €81,744 to €56,954
of which Trade receivables: -€45,762
- Cash +€7,494
up €7,494 (+161%), from €4,642 to €12,136
mainly Receivables within one year (+€24,790) and Net result for the year (+€24,341)
- Trade debts -€47,416
down €47,416 (-58.9%), from €80,556 to €33,141
- Profit (loss) carried forward +€24,341
up €24,341 (+749%), from €3,250 to €27,590
- Tax, wage and social debts +€3,915
up €3,915 (+196%), from €2,000 to €5,915
- Other debts +€1,200
up €1,200 (+1,499%), from €80 to €1,280
- Gross operating margin +€21,385
up €21,385 (+348%), from €6,142 to €27,527
- Financial charges +€925
up €925 (+32.0%), from €2,892 to €3,817
- Financial income +€631
new in 2025: €631
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 | €86,386 | €69,090 | -€17,296 | -20.0% |
| Current assets | 29/58 | €86,386 | €69,090 | -€17,296 | -20.0% |
| Amounts receivable within one year | 40/41 | €81,744 | €56,954 | -€24,790 | -30.3% |
| Trade receivables | 40 | €80,479 | €34,717 | -€45,762 | -56.9% |
| Other amounts receivable | 41 | €1,266 | €22,238 | +€20,972 | +1,657% |
| Cash at bank and in hand | 54/58 | €4,642 | €12,136 | +€7,494 | +161% |
| Total equity and liabilities | 10/49 | €86,386 | €69,090 | -€17,296 | -20.0% |
| Equity | 10/15 | €3,750 | €28,090 | +€24,341 | +649% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,250 | €27,590 | +€24,341 | +749% |
| Amounts payable | 17/49 | €82,637 | €40,999 | -€41,637 | -50.4% |
| Amounts payable within one year | 42/48 | €82,637 | €40,336 | -€42,301 | -51.2% |
| Trade debts | 44 | €80,556 | €33,141 | -€47,416 | -58.9% |
| Suppliers | 440/4 | €80,556 | €33,141 | -€47,416 | -58.9% |
| Taxes, remuneration and social security | 45 | €2,000 | €5,915 | +€3,915 | +196% |
| Remuneration and social security | 454/9 | €2,000 | €5,915 | +€3,915 | +196% |
| Other amounts payable | 47/48 | €80 | €1,280 | +€1,200 | +1,499% |
| Accrued charges and deferred income | 492/3 | - | €664 | +€664 | |
| Gross operating margin | 9900 | €6,142 | €27,527 | +€21,385 | +348% |
| Operating profit (loss) | 9901 | €6,142 | €27,527 | +€21,385 | +348% |
| Financial income | 75/76B | - | €631 | +€631 | |
| Recurring financial income | 75 | - | €631 | +€631 | |
| Financial charges | 65/66B | €2,892 | €3,817 | +€925 | +32.0% |
| Recurring financial charges | 65 | €2,892 | €3,817 | +€925 | +32.0% |
| Profit (loss) for the period before taxes | 9903 | €3,250 | €24,341 | +€21,091 | +649% |
| Profit (loss) for the period | 9904 | €3,250 | €24,341 | +€21,091 | +649% |
| Profit (loss) for the period to be appropriated | 9905 | €3,250 | €24,341 | +€21,091 | +649% |
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 19 October 2026 via checked.be.