Bea Van Wijk & C°: 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.
Bea Van Wijk & C°
Largest movements
- Tangible fixed assets +€11,121
up €11,121 (+9.4%), from €118,220 to €129,341
of which Furniture and vehicles: +€18,356
- Receivables within one year -€8,550
down €8,550 (-49.1%), from €17,426 to €8,877
of which Trade receivables: -€7,012
- Cash -€3,100
down €3,100 (-46.5%), from €6,661 to €3,561
mainly Investment in fixed assets (net) (-€29,530) and Net result for the year (-€16,074)
- Deferred charges and accrued income +€2,565
up €2,565 (+119%), from €2,152 to €4,717
- Other debts +€17,376
up €17,376 (+46.4%), from €37,466 to €54,842
- Profit (loss) carried forward -€16,074
down €16,074 (-95.4%), from €16,850 to €776
- Gross operating margin -€14,053
down €14,053 (-70.1%), from €20,043 to €5,989
- Depreciation +€5,028
up €5,028 (+37.6%), from €13,381 to €18,409
- Financial charges +€3,173
up €3,173 (+1,918%), from €165 to €3,338
- Taxes -€2,090
down €2,090 (-88.8%), from €2,354 to €264
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 | €144,460 | €146,496 | +€2,036 | +1.4% |
| Fixed assets | 21/28 | €118,220 | €129,341 | +€11,121 | +9.4% |
| Tangible fixed assets | 22/27 | €118,220 | €129,341 | +€11,121 | +9.4% |
| Land and buildings | 22 | €63,812 | €57,179 | -€6,634 | -10.4% |
| Plant, machinery and equipment | 23 | €1,644 | €1,042 | -€602 | -36.6% |
| Furniture and vehicles | 24 | €52,764 | €71,120 | +€18,356 | +34.8% |
| Current assets | 29/58 | €26,240 | €17,155 | -€9,085 | -34.6% |
| Amounts receivable within one year | 40/41 | €17,426 | €8,877 | -€8,550 | -49.1% |
| Trade receivables | 40 | €15,153 | €8,141 | -€7,012 | -46.3% |
| Other amounts receivable | 41 | €2,273 | €736 | -€1,537 | -67.6% |
| Cash at bank and in hand | 54/58 | €6,661 | €3,561 | -€3,100 | -46.5% |
| Deferred charges and accrued income | 490/1 | €2,152 | €4,717 | +€2,565 | +119% |
| Total equity and liabilities | 10/49 | €144,460 | €146,496 | +€2,036 | +1.4% |
| Equity | 10/15 | €65,728 | €49,654 | -€16,074 | -24.5% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Reserves | 13 | €30,878 | €30,878 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,000 | €6,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €24,878 | €24,878 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,850 | €776 | -€16,074 | -95.4% |
| Provisions and deferred taxes | 16 | €33,351 | €33,351 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €33,351 | €33,351 | = | 0.0% |
| Pensions and similar obligations | 160 | €33,351 | €33,351 | = | 0.0% |
| Amounts payable | 17/49 | €45,381 | €63,491 | +€18,110 | +39.9% |
| Amounts payable within one year | 42/48 | €45,381 | €63,491 | +€18,110 | +39.9% |
| Trade debts | 44 | €4,711 | €4,495 | -€216 | -4.6% |
| Suppliers | 440/4 | €4,711 | €4,495 | -€216 | -4.6% |
| Taxes, remuneration and social security | 45 | €3,205 | €4,154 | +€950 | +29.6% |
| Taxes | 450/3 | €842 | €1,799 | +€957 | +114% |
| Remuneration and social security | 454/9 | €2,363 | €2,356 | -€7 | -0.3% |
| Other amounts payable | 47/48 | €37,466 | €54,842 | +€17,376 | +46.4% |
| Non-recurring operating income | 76A | €6,160 | €10,032 | +€3,872 | +62.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,381 | €18,409 | +€5,028 | +37.6% |
| Other operating charges | 640/8 | €77 | €62 | -€15 | -19.2% |
| Gross operating margin | 9900 | €20,043 | €5,989 | -€14,053 | -70.1% |
| Operating profit (loss) | 9901 | €6,585 | -€12,482 | -€19,067 | |
| Financial income | 75/76B | €88 | €10 | -€77 | -88.4% |
| Recurring financial income | 75 | €88 | €10 | -€77 | -88.4% |
| Financial charges | 65/66B | €165 | €3,338 | +€3,173 | +1,918% |
| Recurring financial charges | 65 | €165 | €3,338 | +€3,173 | +1,918% |
| Profit (loss) for the period before taxes | 9903 | €6,507 | -€15,810 | -€22,317 | |
| Income taxes | 67/77 | €2,354 | €264 | -€2,090 | -88.8% |
| Profit (loss) for the period | 9904 | €4,153 | -€16,074 | -€20,227 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,153 | -€16,074 | -€20,227 |
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 22 October 2026 via checked.be.