WM Safety Certifications: 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 Safety Certifications
Largest movements
- Receivables within one year -€30,026
down €30,026 (-10.9%), from €275,410 to €245,384
- Profit (loss) carried forward -€41,655
down €41,655 (-30.9%), from €134,848 to €93,192
- Other debts +€14,802
new in 2025: €14,802
- Trade debts -€6,550
down €6,550 (-13.9%), from €47,153 to €40,603
- Tax, wage and social debts +€2,947
up €2,947 (+3.1%), from €94,949 to €97,896
- Gross operating margin -€418,412
down €418,412, from €380,125 to -€38,286
- Taxes -€92,003
down €92,003 (-96.9%), from €94,949 to €2,947
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 | €277,950 | €247,493 | -€30,457 | -11.0% |
| Current assets | 29/58 | €277,950 | €247,493 | -€30,457 | -11.0% |
| Amounts receivable within one year | 40/41 | €275,410 | €245,384 | -€30,026 | -10.9% |
| Other amounts receivable | 41 | €275,410 | €245,384 | -€30,026 | -10.9% |
| Cash at bank and in hand | 54/58 | €2,540 | €2,110 | -€431 | -17.0% |
| Total equity and liabilities | 10/49 | €277,950 | €247,493 | -€30,457 | -11.0% |
| Equity | 10/15 | €135,848 | €94,192 | -€41,655 | -30.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,848 | €93,192 | -€41,655 | -30.9% |
| Amounts payable | 17/49 | €142,102 | €153,301 | +€11,199 | +7.9% |
| Amounts payable within one year | 42/48 | €142,102 | €153,301 | +€11,199 | +7.9% |
| Trade debts | 44 | €47,153 | €40,603 | -€6,550 | -13.9% |
| Suppliers | 440/4 | €47,153 | €40,603 | -€6,550 | -13.9% |
| Taxes, remuneration and social security | 45 | €94,949 | €97,896 | +€2,947 | +3.1% |
| Taxes | 450/3 | €94,949 | €97,896 | +€2,947 | +3.1% |
| Other amounts payable | 47/48 | - | €14,802 | +€14,802 | |
| Other operating charges | 640/8 | €265 | €270 | +€5 | +2.0% |
| Gross operating margin | 9900 | €380,125 | -€38,286 | -€418,412 | |
| Operating profit (loss) | 9901 | €379,860 | -€38,557 | -€418,417 | |
| Financial charges | 65/66B | €64 | €152 | +€88 | +138.7% |
| Recurring financial charges | 65 | €64 | €152 | +€88 | +138.7% |
| Profit (loss) for the period before taxes | 9903 | €379,797 | -€38,709 | -€418,506 | |
| Income taxes | 67/77 | €94,949 | €2,947 | -€92,003 | -96.9% |
| Profit (loss) for the period | 9904 | €284,848 | -€41,655 | -€326,503 | |
| Profit (loss) for the period to be appropriated | 9905 | €284,848 | -€41,655 | -€326,503 |
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 11 October 2026 via checked.be.