WRI Engineering: 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.
WRI Engineering
Largest movements
- Current investments -€70,000
down €70,000 (-53.8%), from €130,000 to €60,000
- Cash +€22,902
up €22,902 (+79.6%), from €28,760 to €51,662
mainly Other debts (+€104,167) and Net result for the year (+€99,129)
- Receivables within one year +€6,777
up €6,777 (+12.2%), from €55,335 to €62,111
of which Trade receivables: +€5,956
- Other debts +€104,167
up €104,167 (+240%), from €43,347 to €147,514
- Profit (loss) carried forward -€93,452
down €93,452 (-91.1%), from €102,582 to €9,129
- Reserves -€57,514
no longer reported in 2025 (was €57,514)
- Tax, wage and social debts +€4,670
up €4,670 (+29.7%), from €15,733 to €20,403
- Gross operating margin +€14,918
up €14,918 (+13.5%), from €110,690 to €125,608
- Taxes +€7,045
up €7,045 (+35.3%), from €19,934 to €26,979
- Financial income +€3,723
new in 2025: €3,723
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 | €224,176 | €182,348 | -€41,827 | -18.7% |
| Fixed assets | 21/28 | €8,959 | €7,509 | -€1,450 | -16.2% |
| Tangible fixed assets | 22/27 | €8,959 | €7,509 | -€1,450 | -16.2% |
| Plant, machinery and equipment | 23 | €1,527 | €1,011 | -€516 | -33.8% |
| Furniture and vehicles | 24 | €7,432 | €6,499 | -€933 | -12.6% |
| Current assets | 29/58 | €215,217 | €174,839 | -€40,378 | -18.8% |
| Amounts receivable within one year | 40/41 | €55,335 | €62,111 | +€6,777 | +12.2% |
| Trade receivables | 40 | €54,547 | €60,503 | +€5,956 | +10.9% |
| Other amounts receivable | 41 | €788 | €1,609 | +€821 | +104% |
| Current investments | 50/53 | €130,000 | €60,000 | -€70,000 | -53.8% |
| Cash at bank and in hand | 54/58 | €28,760 | €51,662 | +€22,902 | +79.6% |
| Deferred charges and accrued income | 490/1 | €1,123 | €1,066 | -€57 | -5.0% |
| Total equity and liabilities | 10/49 | €224,176 | €182,348 | -€41,827 | -18.7% |
| Equity | 10/15 | €165,096 | €14,129 | -€150,966 | -91.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €57,514 | - | -€57,514 | |
| Distributable reserves | 133 | €57,514 | - | -€57,514 | |
| Profit (loss) carried forward | 14 | €102,582 | €9,129 | -€93,452 | -91.1% |
| Amounts payable | 17/49 | €59,080 | €168,219 | +€109,139 | +185% |
| Amounts payable within one year | 42/48 | €59,080 | €168,219 | +€109,139 | +185% |
| Trade debts | 44 | - | €302 | +€302 | |
| Suppliers | 440/4 | - | €302 | +€302 | |
| Taxes, remuneration and social security | 45 | €15,733 | €20,403 | +€4,670 | +29.7% |
| Taxes | 450/3 | €15,733 | €20,403 | +€4,670 | +29.7% |
| Other amounts payable | 47/48 | €43,347 | €147,514 | +€104,167 | +240% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,606 | €2,386 | -€220 | -8.4% |
| Other operating charges | 640/8 | €632 | €543 | -€89 | -14.1% |
| Gross operating margin | 9900 | €110,690 | €125,608 | +€14,918 | +13.5% |
| Operating profit (loss) | 9901 | €107,452 | €122,679 | +€15,227 | +14.2% |
| Financial income | 75/76B | - | €3,723 | +€3,723 | |
| Recurring financial income | 75 | - | €3,723 | +€3,723 | |
| Financial charges | 65/66B | €372 | €294 | -€78 | -21.0% |
| Recurring financial charges | 65 | €372 | €294 | -€78 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €107,080 | €126,108 | +€19,029 | +17.8% |
| Income taxes | 67/77 | €19,934 | €26,979 | +€7,045 | +35.3% |
| Profit (loss) for the period | 9904 | €87,146 | €99,129 | +€11,984 | +13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €87,146 | €99,129 | +€11,984 | +13.8% |
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 25 October 2026 via checked.be.