WMN ENGINEERING: what changed
Two fiscal 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.
WMN ENGINEERING
Largest movements
- Tangible fixed assets -€30,077
down €30,077 (-3.5%), from €848,283 to €818,206
of which Land and buildings: -€32,383
- Cash -€12,319
down €12,319 (-46.5%), from €26,480 to €14,161
mainly Debts after one year (-€55,444) and Investment in fixed assets (net) (-€27,095)
- Debts after one year -€55,444
down €55,444 (-9.4%), from €591,697 to €536,254
- Profit (loss) carried forward +€12,713
up €12,713, from -€12,713 to €0
- Reserves +€10,686
up €10,686 (+13.2%), from €80,866 to €91,551
of which Distributable reserves: +€10,686
- Gross operating margin +€14,546
up €14,546 (+15.1%), from €96,508 to €111,054
- Taxes +€4,689
new in 2025: €4,689
- Depreciation +€3,688
up €3,688 (+6.9%), from €53,185 to €56,872
- Financial charges +€2,203
up €2,203 (+12.0%), from €18,404 to €20,607
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 | €881,818 | €843,618 | -€38,200 | -4.3% |
| Fixed assets | 21/28 | €849,033 | €819,256 | -€29,777 | -3.5% |
| Tangible fixed assets | 22/27 | €848,283 | €818,206 | -€30,077 | -3.5% |
| Land and buildings | 22 | €847,206 | €814,823 | -€32,383 | -3.8% |
| Plant, machinery and equipment | 23 | - | €2,876 | +€2,876 | |
| Furniture and vehicles | 24 | €388 | €0 | -€388 | -100.0% |
| Other tangible fixed assets | 26 | €689 | €507 | -€182 | -26.5% |
| Financial fixed assets | 28 | €750 | €1,050 | +€300 | +40.0% |
| Current assets | 29/58 | €32,786 | €24,362 | -€8,423 | -25.7% |
| Amounts receivable within one year | 40/41 | €3,600 | €4,661 | +€1,061 | +29.5% |
| Trade receivables | 40 | €3,600 | €4,661 | +€1,061 | +29.5% |
| Cash at bank and in hand | 54/58 | €26,480 | €14,161 | -€12,319 | -46.5% |
| Deferred charges and accrued income | 490/1 | €2,706 | €5,540 | +€2,834 | +104.8% |
| Total equity and liabilities | 10/49 | €881,818 | €843,618 | -€38,200 | -4.3% |
| Equity | 10/15 | €74,353 | €97,751 | +€23,398 | +31.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €80,866 | €91,551 | +€10,686 | +13.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €80,866 | €91,551 | +€10,686 | +13.2% |
| Profit (loss) carried forward | 14 | -€12,713 | €0 | +€12,713 | |
| Amounts payable | 17/49 | €807,465 | €745,867 | -€61,599 | -7.6% |
| Amounts payable after more than one year | 17 | €591,697 | €536,254 | -€55,444 | -9.4% |
| Financial debts | 170/4 | €591,697 | €536,254 | -€55,444 | -9.4% |
| Amounts payable within one year | 42/48 | €213,095 | €208,147 | -€4,948 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €61,531 | €55,444 | -€6,087 | -9.9% |
| Trade debts | 44 | €62,476 | €64,450 | +€1,974 | +3.2% |
| Suppliers | 440/4 | €62,476 | €64,450 | +€1,974 | +3.2% |
| Taxes, remuneration and social security | 45 | €8,834 | €7,799 | -€1,035 | -11.7% |
| Taxes | 450/3 | €8,834 | €7,799 | -€1,035 | -11.7% |
| Other amounts payable | 47/48 | €80,254 | €80,454 | +€200 | +0.2% |
| Accrued charges and deferred income | 492/3 | €2,673 | €1,466 | -€1,207 | -45.2% |
| Non-recurring operating income | 76A | €7,200 | €0 | -€7,200 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,185 | €56,872 | +€3,688 | +6.9% |
| Other operating charges | 640/8 | €5,447 | €5,486 | +€39 | +0.7% |
| Non-recurring operating charges | 66A | €18,715 | €0 | -€18,715 | -100.0% |
| Gross operating margin | 9900 | €96,508 | €111,054 | +€14,546 | +15.1% |
| Operating profit (loss) | 9901 | €19,161 | €48,695 | +€29,534 | +154.1% |
| Financial charges | 65/66B | €18,404 | €20,607 | +€2,203 | +12.0% |
| Recurring financial charges | 65 | €18,404 | €20,607 | +€2,203 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | €757 | €28,088 | +€27,330 | +3609.1% |
| Income taxes | 67/77 | - | €4,689 | +€4,689 | |
| Profit (loss) for the period | 9904 | €757 | €23,398 | +€22,641 | +2989.8% |
| Profit (loss) for the period to be appropriated | 9905 | €757 | €23,398 | +€22,641 | +2989.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.