WMB-INDUSTRIES: 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.
WMB-INDUSTRIES
Largest movements
- Receivables within one year +€724,571
up €724,571 (+258%), from €281,359 to €1.0m
of which Other amounts receivable: +€713,000
- Cash -€450,583
down €450,583 (-99.4%), from €453,162 to €2,579
mainly Receivables within one year (-€724,571) and Net result for the year (-€18,905)
- Other debts +€183,386
up €183,386 (+65.6%), from €279,546 to €462,932
- Accrued charges and deferred income +€84,058
new in 2025: €84,058
- Trade debts +€30,822
up €30,822 (+1,966%), from €1,568 to €32,390
- Profit (loss) carried forward -€18,905
down €18,905 (-4.6%), from €407,925 to €389,020
- Tax, wage and social debts -€18,104
down €18,104 (-98.3%), from €18,426 to €322
- Gross operating margin -€79,743
down €79,743 (-97.0%), from €82,243 to €2,500
- Taxes -€16,712
down €16,712 (-97.8%), from €17,094 to €382
- Other operating charges -€5,123
down €5,123 (-41.0%), from €12,500 to €7,377
- Depreciation +€1,006
up €1,006 (+8.8%), from €11,393 to €12,399
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 | €775,665 | €1,050,923 | +€275,258 | +35.5% |
| Fixed assets | 21/28 | €39,247 | €42,415 | +€3,168 | +8.1% |
| Tangible fixed assets | 22/27 | €39,247 | €42,415 | +€3,168 | +8.1% |
| Furniture and vehicles | 24 | €39,247 | €42,415 | +€3,168 | +8.1% |
| Current assets | 29/58 | €736,418 | €1,008,508 | +€272,090 | +36.9% |
| Amounts receivable within one year | 40/41 | €281,359 | €1,005,929 | +€724,571 | +258% |
| Trade receivables | 40 | €32,000 | €43,570 | +€11,570 | +36.2% |
| Other amounts receivable | 41 | €249,359 | €962,359 | +€713,000 | +286% |
| Cash at bank and in hand | 54/58 | €453,162 | €2,579 | -€450,583 | -99.4% |
| Deferred charges and accrued income | 490/1 | €1,897 | - | -€1,897 | |
| Total equity and liabilities | 10/49 | €775,665 | €1,050,923 | +€275,258 | +35.5% |
| Equity | 10/15 | €476,125 | €457,220 | -€18,905 | -4.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €407,925 | €389,020 | -€18,905 | -4.6% |
| Amounts payable | 17/49 | €299,540 | €593,702 | +€294,162 | +98.2% |
| Amounts payable within one year | 42/48 | €299,540 | €509,645 | +€210,105 | +70.1% |
| Trade debts | 44 | €1,568 | €32,390 | +€30,822 | +1,966% |
| Suppliers | 440/4 | €1,568 | €32,390 | +€30,822 | +1,966% |
| Advances received on contracts in progress | 46 | - | €14,000 | +€14,000 | |
| Taxes, remuneration and social security | 45 | €18,426 | €322 | -€18,104 | -98.3% |
| Taxes | 450/3 | €18,426 | €322 | -€18,104 | -98.3% |
| Other amounts payable | 47/48 | €279,546 | €462,932 | +€183,386 | +65.6% |
| Accrued charges and deferred income | 492/3 | - | €84,058 | +€84,058 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,393 | €12,399 | +€1,006 | +8.8% |
| Other operating charges | 640/8 | €12,500 | €7,377 | -€5,123 | -41.0% |
| Gross operating margin | 9900 | €82,243 | €2,500 | -€79,743 | -97.0% |
| Operating profit (loss) | 9901 | €58,350 | -€17,275 | -€75,626 | |
| Financial income | 75/76B | €395 | - | -€395 | |
| Recurring financial income | 75 | €395 | - | -€395 | |
| Financial charges | 65/66B | €1,117 | €1,247 | +€130 | +11.6% |
| Recurring financial charges | 65 | €1,117 | €1,247 | +€130 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | €57,628 | -€18,523 | -€76,150 | |
| Income taxes | 67/77 | €17,094 | €382 | -€16,712 | -97.8% |
| Profit (loss) for the period | 9904 | €40,533 | -€18,905 | -€59,438 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,533 | -€18,905 | -€59,438 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.