Wonterkur: 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.
What changed
Wonterkur
NACE 56.210, Event catering
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€71,185
2024 · €118,357-€47,171
Equity
€308,488
2024 · €1.2m-€853,864
Cash
€233,467
2024 · €338,116-€104,648
Balance sheet total
€1.6m
2024 · €2.3m-€751,569
Largest movements
Assets
- Receivables within one year -€655,647
down €655,647 (-63.3%), from €1.0m to €379,431
of which Other amounts receivable: -€680,914
- Cash -€104,648
down €104,648 (-31.0%), from €338,116 to €233,467
mainly Contributions, distributions and other (-€925,049) and Investment in fixed assets (net) (-€152,010)
Equity and liabilities
- Contributions -€750,000
down €750,000 (-86.8%), from €864,200 to €114,200
of which Capital: -€750,000
- Profit (loss) carried forward -€103,864
down €103,864 (-52.4%), from €198,389 to €94,525
- Debts after one year +€91,392
up €91,392 (+9.3%), from €984,771 to €1.1m
Income statement
- Gross operating margin -€87,119
down €87,119 (-10.3%), from €847,709 to €760,590
- Staff costs -€64,191
down €64,191 (-12.2%), from €526,328 to €462,137
- Depreciation +€21,344
up €21,344 (+17.8%), from €120,019 to €141,363
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.
Result 2024
€118,357
Gross operating margin
-€87,119
Staff costs
+€64,191
Depreciation
-€21,344
Write-downs
+€2,293
Other operating charges
-€1,814
Financial income
-€760
Financial charges
-€2,635
Taxes
+€16
Result 2025
€71,185
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.
From operations
+€864,140
Investment
-€152,010
Financing
-€816,779
Cash 2024
€338,116
From operations (derived)
+€864,140
Net result for the year
+€71,185
Depreciation
+€141,363
Receivables within one year
+€655,647
Smaller working-capital items
+€2,227
Trade debts
-€21,794
Tax, wage and social debts
+€19,278
Accrued charges and deferred income
-€3,765
Investment (derived)
-€152,010
Investment in fixed assets (net)
-€152,010
Financing
-€816,779
Debts after one year
+€91,392
Current portion of long-term debt
+€16,878
Contributions, distributions and other
-€925,049
Cash 2025
€233,467
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,348,757 | €1,597,189 | -€751,569 | -32.0% |
| Fixed assets | 21/28 | €945,304 | €955,950 | +€10,647 | +1.1% |
| Intangible fixed assets | 21 | €101,194 | €101,194 | = | 0.0% |
| Tangible fixed assets | 22/27 | €820,808 | €831,454 | +€10,647 | +1.3% |
| Land and buildings | 22 | €731,054 | €755,452 | +€24,398 | +3.3% |
| Plant, machinery and equipment | 23 | €89,754 | €76,002 | -€13,751 | -15.3% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €23,302 | €23,302 | = | 0.0% |
| Current assets | 29/58 | €1,403,454 | €641,238 | -€762,215 | -54.3% |
| Amounts receivable within one year | 40/41 | €1,035,077 | €379,431 | -€655,647 | -63.3% |
| Trade receivables | 40 | €453 | €25,720 | +€25,267 | +5580.6% |
| Other amounts receivable | 41 | €1,034,625 | €353,710 | -€680,914 | -65.8% |
| Cash at bank and in hand | 54/58 | €338,116 | €233,467 | -€104,648 | -31.0% |
| Deferred charges and accrued income | 490/1 | €30,261 | €28,340 | -€1,920 | -6.3% |
| Total equity and liabilities | 10/49 | €2,348,757 | €1,597,189 | -€751,569 | -32.0% |
| Equity | 10/15 | €1,162,351 | €308,488 | -€853,864 | -73.5% |
| Contributions | 10/11 | €864,200 | €114,200 | -€750,000 | -86.8% |
| Capital | 10 | €850,000 | €100,000 | -€750,000 | -88.2% |
| Issued capital | 100 | €850,000 | €100,000 | -€750,000 | -88.2% |
| Contributions outside capital | 11 | €14,200 | €14,200 | = | 0.0% |
| Share premium | 1100/10 | €14,200 | €14,200 | = | 0.0% |
| Reserves | 13 | €99,762 | €99,762 | = | 0.0% |
| Non-distributable reserves | 130/1 | €85,000 | €85,000 | = | 0.0% |
| Legal reserve | 130 | €85,000 | €85,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,762 | €14,762 | = | 0.0% |
| Profit (loss) carried forward | 14 | €198,389 | €94,525 | -€103,864 | -52.4% |
| Amounts payable | 17/49 | €1,186,406 | €1,288,701 | +€102,295 | +8.6% |
| Amounts payable after more than one year | 17 | €984,771 | €1,076,163 | +€91,392 | +9.3% |
| Financial debts | 170/4 | €984,771 | €1,076,163 | +€91,392 | +9.3% |
| Amounts payable within one year | 42/48 | €193,085 | €207,753 | +€14,668 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | €72,372 | €89,251 | +€16,878 | +23.3% |
| Trade debts | 44 | €89,521 | €67,727 | -€21,794 | -24.3% |
| Suppliers | 440/4 | €89,521 | €67,727 | -€21,794 | -24.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €31,192 | €50,470 | +€19,278 | +61.8% |
| Taxes | 450/3 | €1,010 | €1,714 | +€705 | +69.8% |
| Remuneration and social security | 454/9 | €30,182 | €48,756 | +€18,573 | +61.5% |
| Other amounts payable | 47/48 | - | €306 | +€306 | |
| Accrued charges and deferred income | 492/3 | €8,550 | €4,785 | -€3,765 | -44.0% |
| Non-recurring operating income | 76A | €0 | €1,000 | +€1,000 | |
| Remuneration, social security and pensions | 62 | €526,328 | €462,137 | -€64,191 | -12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €120,019 | €141,363 | +€21,344 | +17.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,293 | €0 | -€2,293 | -100.0% |
| Other operating charges | 640/8 | €49,261 | €51,075 | +€1,814 | +3.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €847,709 | €760,590 | -€87,119 | -10.3% |
| Operating profit (loss) | 9901 | €149,808 | €106,015 | -€43,792 | -29.2% |
| Financial income | 75/76B | €23,509 | €22,749 | -€760 | -3.2% |
| Recurring financial income | 75 | €23,509 | €22,749 | -€760 | -3.2% |
| Financial charges | 65/66B | €54,784 | €57,418 | +€2,635 | +4.8% |
| Recurring financial charges | 65 | €54,784 | €57,418 | +€2,635 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €118,533 | €71,346 | -€47,187 | -39.8% |
| Income taxes | 67/77 | €177 | €161 | -€16 | -8.9% |
| Profit (loss) for the period | 9904 | €118,357 | €71,185 | -€47,171 | -39.9% |
| Profit (loss) for the period to be appropriated | 9905 | €118,357 | €71,185 | -€47,171 | -39.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.