BART WUYTS: what changed
Two fiscal 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.
BART WUYTS
Largest movements
- Tangible fixed assets -€7,204
down €7,204 (-9.5%), from €75,759 to €68,555
of which Land and buildings: -€7,204
- Cash +€4,783
up €4,783 (+33.6%), from €14,234 to €19,017
mainly Depreciation (+€7,204) and Other debts (+€721)
- Profit (loss) carried forward -€2,805
down €2,805 (-5.3%), from €52,537 to €49,732
- Financial income +€1,290
new in 2025: €1,290
- Depreciation -€1,271
down €1,271 (-15.0%), from €8,476 to €7,204
- Gross operating margin -€939
down €939 (-11.8%), from €7,970 to €7,031
- Other operating charges -€482
down €482 (-16.7%), from €2,882 to €2,400
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €119,994 | €118,314 | -€1,679 | -1.4% |
| Fixed assets | 21/28 | €75,759 | €68,555 | -€7,204 | -9.5% |
| Tangible fixed assets | 22/27 | €75,759 | €68,555 | -€7,204 | -9.5% |
| Land and buildings | 22 | €75,759 | €68,555 | -€7,204 | -9.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €44,234 | €49,759 | +€5,525 | +12.5% |
| Amounts receivable within one year | 40/41 | - | €387 | +€387 | |
| Other amounts receivable | 41 | - | €387 | +€387 | |
| Current investments | 50/53 | €30,000 | €30,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,234 | €19,017 | +€4,783 | +33.6% |
| Deferred charges and accrued income | 490/1 | - | €355 | +€355 | |
| Total equity and liabilities | 10/49 | €119,994 | €118,314 | -€1,679 | -1.4% |
| Equity | 10/15 | €82,284 | €79,479 | -€2,805 | -3.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €11,155 | €11,155 | = | 0.0% |
| Distributable reserves | 133 | €11,155 | €11,155 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,537 | €49,732 | -€2,805 | -5.3% |
| Amounts payable | 17/49 | €37,709 | €38,835 | +€1,126 | +3.0% |
| Amounts payable within one year | 42/48 | €36,371 | €37,357 | +€985 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €2,646 | €2,911 | +€265 | +10.0% |
| Suppliers | 440/4 | €2,646 | €2,911 | +€265 | +10.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €33,725 | €34,446 | +€721 | +2.1% |
| Accrued charges and deferred income | 492/3 | €1,338 | €1,479 | +€141 | +10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,476 | €7,204 | -€1,271 | -15.0% |
| Other operating charges | 640/8 | €2,882 | €2,400 | -€482 | -16.7% |
| Gross operating margin | 9900 | €7,970 | €7,031 | -€939 | -11.8% |
| Operating profit (loss) | 9901 | -€3,388 | -€2,573 | +€815 | +24.1% |
| Financial income | 75/76B | - | €1,290 | +€1,290 | |
| Recurring financial income | 75 | - | €1,290 | +€1,290 | |
| Financial charges | 65/66B | €1,515 | €1,522 | +€7 | +0.4% |
| Recurring financial charges | 65 | €1,515 | €1,522 | +€7 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,903 | -€2,805 | +€2,098 | +42.8% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€4,903 | -€2,805 | +€2,098 | +42.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,903 | -€2,805 | +€2,098 | +42.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.