WM BUILDING SOLUTIONS: 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 BUILDING SOLUTIONS
Largest movements
- Tangible fixed assets -€17,288
down €17,288 (-13.9%), from €124,325 to €107,037
of which Plant, machinery and equipment: -€10,264
- Stocks and contracts +€15,703
up €15,703 (+4.1%), from €384,578 to €400,281
- Profit (loss) carried forward +€46,043
up €46,043 (+20.1%), from €228,706 to €274,749
- Trade debts -€29,544
down €29,544 (-20.3%), from €145,543 to €115,999
- Debts after one year -€12,369
down €12,369 (-26.6%), from €46,552 to €34,183
- Other operating charges -€27,819
down €27,819 (-71.2%), from €39,070 to €11,250
- Staff costs -€11,589
down €11,589 (-15.6%), from €74,417 to €62,828
- Financial income -€9,435
down €9,435 (-67.9%), from €13,887 to €4,452
- Taxes +€3,479
up €3,479 (+42.8%), from €8,131 to €11,610
- Gross operating margin +€1,986
up €1,986 (+1.2%), from €166,823 to €168,808
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 | €567,884 | €566,849 | -€1,035 | -0.2% |
| Fixed assets | 21/28 | €124,325 | €107,037 | -€17,288 | -13.9% |
| Tangible fixed assets | 22/27 | €124,325 | €107,037 | -€17,288 | -13.9% |
| Land and buildings | 22 | €3,418 | €2,564 | -€855 | -25.0% |
| Plant, machinery and equipment | 23 | €106,932 | €96,667 | -€10,264 | -9.6% |
| Furniture and vehicles | 24 | €13,975 | €7,806 | -€6,169 | -44.1% |
| Current assets | 29/58 | €443,559 | €459,812 | +€16,253 | +3.7% |
| Stocks and contracts in progress | 3 | €384,578 | €400,281 | +€15,703 | +4.1% |
| Stocks | 30/36 | €384,578 | €400,281 | +€15,703 | +4.1% |
| Amounts receivable within one year | 40/41 | €55,767 | €57,646 | +€1,879 | +3.4% |
| Trade receivables | 40 | €48,238 | €53,596 | +€5,358 | +11.1% |
| Other amounts receivable | 41 | €7,529 | €4,050 | -€3,479 | -46.2% |
| Cash at bank and in hand | 54/58 | €3,213 | €1,885 | -€1,328 | -41.3% |
| Total equity and liabilities | 10/49 | €567,884 | €566,849 | -€1,035 | -0.2% |
| Equity | 10/15 | €242,966 | €289,009 | +€46,043 | +19.0% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | €228,706 | €274,749 | +€46,043 | +20.1% |
| Amounts payable | 17/49 | €324,918 | €277,840 | -€47,077 | -14.5% |
| Amounts payable after more than one year | 17 | €46,552 | €34,183 | -€12,369 | -26.6% |
| Financial debts | 170/4 | €46,552 | €34,183 | -€12,369 | -26.6% |
| Amounts payable within one year | 42/48 | €278,366 | €243,657 | -€34,709 | -12.5% |
| Current portion of amounts payable after more than one year | 42 | €11,914 | €12,369 | +€455 | +3.8% |
| Financial debts | 43 | €105,000 | €102,525 | -€2,475 | -2.4% |
| Other loans | 439 | €105,000 | €102,525 | -€2,475 | -2.4% |
| Trade debts | 44 | €145,543 | €115,999 | -€29,544 | -20.3% |
| Suppliers | 440/4 | €145,543 | €115,999 | -€29,544 | -20.3% |
| Taxes, remuneration and social security | 45 | €9,189 | €11,359 | +€2,171 | +23.6% |
| Taxes | 450/3 | €6,359 | €8,984 | +€2,625 | +41.3% |
| Remuneration and social security | 454/9 | €2,830 | €2,376 | -€454 | -16.1% |
| Other amounts payable | 47/48 | €6,721 | €1,405 | -€5,316 | -79.1% |
| Remuneration, social security and pensions | 62 | €74,417 | €62,828 | -€11,589 | -15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,472 | €30,422 | +€1,950 | +6.8% |
| Other operating charges | 640/8 | €39,070 | €11,250 | -€27,819 | -71.2% |
| Gross operating margin | 9900 | €166,823 | €168,808 | +€1,986 | +1.2% |
| Operating profit (loss) | 9901 | €24,864 | €64,308 | +€39,444 | +159% |
| Financial income | 75/76B | €13,887 | €4,452 | -€9,435 | -67.9% |
| Recurring financial income | 75 | €13,887 | €4,452 | -€9,435 | -67.9% |
| Financial charges | 65/66B | €10,918 | €11,107 | +€188 | +1.7% |
| Recurring financial charges | 65 | €10,918 | €11,107 | +€188 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €27,832 | €57,653 | +€29,821 | +107% |
| Income taxes | 67/77 | €8,131 | €11,610 | +€3,479 | +42.8% |
| Profit (loss) for the period | 9904 | €19,701 | €46,043 | +€26,341 | +134% |
| Profit (loss) for the period to be appropriated | 9905 | €19,701 | €46,043 | +€26,341 | +134% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.