Notes And Other Explanatory Information [Abstract]
| Concept |
2024-01-01 to 2024-12-31 |
|---|---|
| Notes and other explanatory information [abstract] | |
| Disclosure of accounting judgements and estimates [text block] |
Note 1-2
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| Disclosure of allowance for credit losses [text block] |
Note 24
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| Disclosure of associates [text block] |
Note 11
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| Disclosure of auditors' remuneration [text block] |
Note 33
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| Disclosure of authorisation of financial statements [text block] |
Ces états financiers ont été arrêtés par le Directoire de Wendel le 21 février 2025 et seront soumis à l’Assemblée générale des actionnaires pour approbation.
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| Disclosure of basis of consolidation [text block] |
Méthodes de consolidation
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| Disclosure of basis of preparation of financial statements [text block] |
Chaque poste comptable de ces états financiers intègre la contribution de l’ensemble des sociétés consolidées par intégration globale, qu’elles fassent partie du portefeuille de la gestion pour compte propre ou de la plateforme de gestion pour compte de tiers. Cependant, chacune de ces sociétés est gérée de façon autonome sous la responsabilité de la Direction de celles-ci, il est donc important d’analyser leurs performances individuellement sur la base des agrégats comptables pertinents pour leurs activités respectives.
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| Disclosure of borrowings [text block] |
Note 17-1
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| Disclosure of cash and cash equivalents [text block] |
Note 13
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| Disclosure of cash flow statement [text block] |
6
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| Disclosure of changes in accounting policies, accounting estimates and errors [text block] |
Bureau Veritas comptabilisait précédemment les frais de mission refacturés aux clients en « Charges opérationnelles », ces frais sont désormais présentés séparément, sans impact sur le résultat opérationnel et le résultat net des années 2024 et 2023.
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| Disclosure of collateral [text block] |
Note 31-1
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| Disclosure of commitments [text block] |
Note 31
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| Disclosure of credit risk [text block] |
Note 6-4
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| Disclosure of deferred taxes [text block] |
Note 23
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| Disclosure of depreciation and amortisation expense [text block] |
Les immobilisations incorporelles se composent de :
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| Disclosure of discontinued operations [text block] |
Note 18
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| Disclosure of earnings per share [text block] |
Note 25
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| Disclosure of effect of changes in foreign exchange rates [text block] |
Note 1-1
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| Disclosure of entity's operating segments [text block] |
Note 7
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| Disclosure of events after reporting period [text block] |
Note 34
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| Disclosure of fair value of financial instruments [text block] |
Note 14-1
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| Disclosure of general information about financial statements [text block] |
7
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| Disclosure of impairment of assets [text block] |
Note 8-1
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| Disclosure of information about employees [text block] |
Note 20-1
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| Disclosure of information about key management personnel [text block] |
Note 3-1
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| Disclosure of intangible assets [text block] |
Note 9
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| Disclosure of interest expense [text block] |
Note 21
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| Disclosure of interests in other entities [text block] |
Note 2
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| Disclosure of issued capital [text block] |
Note 15-1
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| Disclosure of liquidity risk [text block] |
Note 6-2
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| Disclosure of market risk [text block] |
Note 6
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| Disclosure of material accounting policy information [text block] |
Note 1
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| Disclosure of non-current assets held for sale and discontinued operations [text block] |
wet-end
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| Disclosure of other provisions, contingent liabilities and contingent assets [text block] |
Principes comptables
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| Disclosure of profit (loss) from operating activities [text block] |
Note 20
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| Disclosure of provisions [text block] |
Note 16
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| Disclosure of related party [text block] |
2
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| Disclosure of revenue from contracts with customers [text block] |
7
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| Disclosure of share capital, reserves and other equity interest [text block] |
Note 15
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| Disclosure of share-based payment arrangements [text block] |
Note 4
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| Disclosure of trade and other receivables [text block] |
Note 12
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