WR CONSTRUCT: 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.
WR CONSTRUCT
Largest movements
- Cash +€2,875
up €2,875 (+80.9%), from €3,552 to €6,427
mainly Net result for the year (+€11,324) and Trade debts (+€1,115)
- Receivables within one year +€2,730
up €2,730 (+4.3%), from €62,923 to €65,654
of which Other amounts receivable: +€2,730
- Reserves +€11,324
up €11,324 (+26.6%), from €42,647 to €53,971
of which Distributable reserves: +€11,324
- Tax, wage and social debts -€6,834
down €6,834 (-44.4%), from €15,397 to €8,563
- Trade debts +€1,115
up €1,115 (+49.9%), from €2,232 to €3,347
- Other operating charges -€12,073
down €12,073 (-92.2%), from €13,093 to €1,020
- Gross operating margin -€11,590
down €11,590 (-42.2%), from €27,438 to €15,848
- Financial charges +€2,229
up €2,229 (+477%), from €468 to €2,697
- Taxes -€473
down €473 (-10.1%), from €4,684 to €4,211
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 | €66,475 | €72,081 | +€5,605 | +8.4% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €66,475 | €72,081 | +€5,605 | +8.4% |
| Amounts receivable within one year | 40/41 | €62,923 | €65,654 | +€2,730 | +4.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €62,923 | €65,654 | +€2,730 | +4.3% |
| Cash at bank and in hand | 54/58 | €3,552 | €6,427 | +€2,875 | +80.9% |
| Total equity and liabilities | 10/49 | €66,475 | €72,081 | +€5,605 | +8.4% |
| Equity | 10/15 | €48,847 | €60,171 | +€11,324 | +23.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €42,647 | €53,971 | +€11,324 | +26.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €40,787 | €52,111 | +€11,324 | +27.8% |
| Amounts payable | 17/49 | €17,629 | €11,910 | -€5,719 | -32.4% |
| Amounts payable within one year | 42/48 | €17,629 | €11,910 | -€5,719 | -32.4% |
| Trade debts | 44 | €2,232 | €3,347 | +€1,115 | +49.9% |
| Suppliers | 440/4 | €2,232 | €3,347 | +€1,115 | +49.9% |
| Taxes, remuneration and social security | 45 | €15,397 | €8,563 | -€6,834 | -44.4% |
| Taxes | 450/3 | €15,397 | €8,563 | -€6,834 | -44.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €232 | €0 | -€232 | -100% |
| Other operating charges | 640/8 | €13,093 | €1,020 | -€12,073 | -92.2% |
| Gross operating margin | 9900 | €27,438 | €15,848 | -€11,590 | -42.2% |
| Operating profit (loss) | 9901 | €14,113 | €14,828 | +€715 | +5.1% |
| Financial income | 75/76B | €3,540 | €3,404 | -€136 | -3.8% |
| Recurring financial income | 75 | €3,540 | €3,404 | -€136 | -3.8% |
| Financial charges | 65/66B | €468 | €2,697 | +€2,229 | +477% |
| Recurring financial charges | 65 | €468 | €2,697 | +€2,229 | +477% |
| Profit (loss) for the period before taxes | 9903 | €17,185 | €15,535 | -€1,650 | -9.6% |
| Income taxes | 67/77 | €4,684 | €4,211 | -€473 | -10.1% |
| Profit (loss) for the period | 9904 | €12,502 | €11,324 | -€1,177 | -9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,502 | €11,324 | -€1,177 | -9.4% |
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 15 October 2026 via checked.be.