BENJAMIN DE WILDE: 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.
BENJAMIN DE WILDE
Largest movements
- Cash +€34,632
up €34,632 (+44.6%), from €77,712 to €112,344
mainly Net result for the year (+€36,380) and Depreciation (+€17,947)
- Reserves +€36,380
up €36,380 (+56.1%), from €64,845 to €101,225
- Gross operating margin -€6,189
down €6,189 (-8.2%), from €75,559 to €69,370
- Depreciation +€4,788
up €4,788 (+36.4%), from €13,159 to €17,947
- Taxes -€1,666
down €1,666 (-13.4%), from €12,455 to €10,789
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 | €149,132 | €184,005 | +€34,873 | +23.4% |
| Fixed assets | 21/28 | €56,454 | €55,186 | -€1,269 | -2.2% |
| Tangible fixed assets | 22/27 | €56,454 | €55,186 | -€1,269 | -2.2% |
| Plant, machinery and equipment | 23 | €17,485 | €13,534 | -€3,951 | -22.6% |
| Furniture and vehicles | 24 | €38,970 | €41,652 | +€2,682 | +6.9% |
| Current assets | 29/58 | €92,678 | €128,820 | +€36,142 | +39.0% |
| Amounts receivable within one year | 40/41 | €14,221 | €15,435 | +€1,214 | +8.5% |
| Trade receivables | 40 | €14,221 | €15,435 | +€1,214 | +8.5% |
| Cash at bank and in hand | 54/58 | €77,712 | €112,344 | +€34,632 | +44.6% |
| Deferred charges and accrued income | 490/1 | €744 | €1,040 | +€296 | +39.8% |
| Total equity and liabilities | 10/49 | €149,132 | €184,005 | +€34,873 | +23.4% |
| Equity | 10/15 | €69,845 | €106,225 | +€36,380 | +52.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €64,845 | €101,225 | +€36,380 | +56.1% |
| Distributable reserves | 133 | €64,845 | €101,225 | +€36,380 | +56.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €79,287 | €77,780 | -€1,507 | -1.9% |
| Amounts payable after more than one year | 17 | €44,500 | €44,500 | = | 0.0% |
| Financial debts | 170/4 | €44,500 | €44,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €33,035 | €31,528 | -€1,507 | -4.6% |
| Trade debts | 44 | €1,793 | €1,578 | -€215 | -12.0% |
| Suppliers | 440/4 | €1,793 | €1,578 | -€215 | -12.0% |
| Taxes, remuneration and social security | 45 | €18,535 | €19,073 | +€537 | +2.9% |
| Taxes | 450/3 | €16,735 | €17,273 | +€537 | +3.2% |
| Remuneration and social security | 454/9 | €1,800 | €1,800 | = | 0.0% |
| Other amounts payable | 47/48 | €12,707 | €10,877 | -€1,829 | -14.4% |
| Accrued charges and deferred income | 492/3 | €1,752 | €1,752 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,159 | €17,947 | +€4,788 | +36.4% |
| Other operating charges | 640/8 | €242 | €504 | +€262 | +108.1% |
| Non-recurring operating charges | 66A | - | €555 | +€555 | |
| Gross operating margin | 9900 | €75,559 | €69,370 | -€6,189 | -8.2% |
| Operating profit (loss) | 9901 | €62,157 | €50,363 | -€11,794 | -19.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €3,296 | €3,194 | -€102 | -3.1% |
| Recurring financial charges | 65 | €3,296 | €3,194 | -€102 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €58,861 | €47,169 | -€11,692 | -19.9% |
| Income taxes | 67/77 | €12,455 | €10,789 | -€1,666 | -13.4% |
| Profit (loss) for the period | 9904 | €46,406 | €36,380 | -€10,027 | -21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €46,406 | €36,380 | -€10,027 | -21.6% |
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.