WUIDARD Frères: 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.
WUIDARD Frères
Largest movements
- Receivables within one year -€58,115
down €58,115 (-12.9%), from €448,968 to €390,852
of which Trade receivables: -€66,633
- Tangible fixed assets +€45,701
up €45,701 (+14.6%), from €313,298 to €358,999
of which Furniture and vehicles: +€53,112
- Cash +€29,581
up €29,581 (+48.1%), from €61,471 to €91,052
mainly Depreciation (+€69,354) and Receivables within one year (+€58,115)
- Stocks and contracts +€21,830
up €21,830 (+38.3%), from €56,938 to €78,768
- Debts after one year +€31,955
up €31,955 (+26.3%), from €121,326 to €153,280
- Trade debts +€25,432
up €25,432 (+8.7%), from €293,361 to €318,793
- Tax, wage and social debts -€23,549
down €23,549 (-19.4%), from €121,278 to €97,728
of which Taxes: -€12,502
- Current portion of long-term debt +€20,659
up €20,659 (+29.5%), from €70,081 to €90,739
- Gross operating margin -€145,398
down €145,398 (-17.1%), from €851,767 to €706,369
- Staff costs -€42,815
down €42,815 (-6.6%), from €653,355 to €610,540
- Depreciation +€10,921
up €10,921 (+18.7%), from €58,433 to €69,354
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 | €905,762 | €959,107 | +€53,345 | +5.9% |
| Fixed assets | 21/28 | €318,101 | €367,102 | +€49,001 | +15.4% |
| Intangible fixed assets | 21 | - | €3,299 | +€3,299 | |
| Tangible fixed assets | 22/27 | €313,298 | €358,999 | +€45,701 | +14.6% |
| Land and buildings | 22 | €43,171 | €43,171 | = | 0.0% |
| Plant, machinery and equipment | 23 | €163,224 | €159,213 | -€4,011 | -2.5% |
| Furniture and vehicles | 24 | €103,317 | €156,429 | +€53,112 | +51.4% |
| Leasing and similar rights | 25 | €3,586 | €186 | -€3,400 | -94.8% |
| Financial fixed assets | 28 | €4,804 | €4,804 | = | 0.0% |
| Current assets | 29/58 | €587,660 | €592,005 | +€4,344 | +0.7% |
| Stocks and contracts in progress | 3 | €56,938 | €78,768 | +€21,830 | +38.3% |
| Stocks | 30/36 | €56,938 | €78,768 | +€21,830 | +38.3% |
| Amounts receivable within one year | 40/41 | €448,968 | €390,852 | -€58,115 | -12.9% |
| Trade receivables | 40 | €428,140 | €361,508 | -€66,633 | -15.6% |
| Other amounts receivable | 41 | €20,827 | €29,345 | +€8,517 | +40.9% |
| Current investments | 50/53 | €2,607 | €9,319 | +€6,713 | +258% |
| Cash at bank and in hand | 54/58 | €61,471 | €91,052 | +€29,581 | +48.1% |
| Deferred charges and accrued income | 490/1 | €17,677 | €22,014 | +€4,336 | +24.5% |
| Total equity and liabilities | 10/49 | €905,762 | €959,107 | +€53,345 | +5.9% |
| Equity | 10/15 | €299,420 | €298,290 | -€1,131 | -0.4% |
| Contributions | 10/11 | €20,327 | €20,327 | = | 0.0% |
| Reserves | 13 | €83,950 | €83,950 | = | 0.0% |
| Distributable reserves | 133 | €83,950 | €83,950 | = | 0.0% |
| Profit (loss) carried forward | 14 | €195,143 | €194,013 | -€1,131 | -0.6% |
| Amounts payable | 17/49 | €606,341 | €660,817 | +€54,476 | +9.0% |
| Amounts payable after more than one year | 17 | €121,326 | €153,280 | +€31,955 | +26.3% |
| Financial debts | 170/4 | €121,326 | €153,280 | +€31,955 | +26.3% |
| Amounts payable within one year | 42/48 | €484,995 | €507,537 | +€22,542 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €70,081 | €90,739 | +€20,659 | +29.5% |
| Trade debts | 44 | €293,361 | €318,793 | +€25,432 | +8.7% |
| Suppliers | 440/4 | €293,361 | €318,793 | +€25,432 | +8.7% |
| Taxes, remuneration and social security | 45 | €121,278 | €97,728 | -€23,549 | -19.4% |
| Taxes | 450/3 | €24,982 | €12,479 | -€12,502 | -50.0% |
| Remuneration and social security | 454/9 | €96,296 | €85,249 | -€11,047 | -11.5% |
| Other amounts payable | 47/48 | €277 | €277 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €20 | - | -€20 | |
| Non-recurring operating income | 76A | €1,415 | - | -€1,415 | |
| Remuneration, social security and pensions | 62 | €653,355 | €610,540 | -€42,815 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,433 | €69,354 | +€10,921 | +18.7% |
| Other operating charges | 640/8 | €18,419 | €15,757 | -€2,662 | -14.5% |
| Non-recurring operating charges | 66A | €93 | €329 | +€236 | +253% |
| Gross operating margin | 9900 | €851,767 | €706,369 | -€145,398 | -17.1% |
| Operating profit (loss) | 9901 | €121,468 | €10,389 | -€111,078 | -91.4% |
| Financial income | 75/76B | €56 | €182 | +€125 | +222% |
| Recurring financial income | 75 | €56 | €182 | +€125 | +222% |
| Financial charges | 65/66B | €9,041 | €11,689 | +€2,647 | +29.3% |
| Recurring financial charges | 65 | €9,041 | €11,689 | +€2,647 | +29.3% |
| Profit (loss) for the period before taxes | 9903 | €112,483 | -€1,118 | -€113,600 | |
| Income taxes | 67/77 | -€0 | €13 | +€13 | |
| Profit (loss) for the period | 9904 | €112,483 | -€1,131 | -€113,614 | |
| Profit (loss) for the period to be appropriated | 9905 | €112,483 | -€1,131 | -€113,614 |
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 23 October 2026 via checked.be.