BIJ WANNES: 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.
BIJ WANNES
Largest movements
- Current investments -€135,000
down €135,000 (-100%), from €135,000 to €0
- Cash +€109,959
up €109,959 (+177%), from €62,135 to €172,093
mainly Current investments (+€135,000) and Net result for the year (+€67,778)
- Tangible fixed assets -€13,356
down €13,356 (-28.1%), from €47,488 to €34,132
of which Furniture and vehicles: -€10,384
- Stocks and contracts -€12,474
down €12,474 (-42.9%), from €29,110 to €16,636
- Receivables within one year -€3,932
down €3,932 (-94.9%), from €4,143 to €212
of which Other amounts receivable: -€4,008
- Reserves -€45,231
down €45,231 (-39.4%), from €114,869 to €69,638
- Other debts -€7,929
down €7,929 (-52.9%), from €15,000 to €7,071
- Gross operating margin +€5,304
up €5,304 (+4.1%), from €128,824 to €134,128
- Taxes +€2,628
up €2,628 (+8.8%), from €29,911 to €32,539
- Staff costs -€2,287
down €2,287 (-10.4%), from €21,963 to €19,677
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 | €286,425 | €229,780 | -€56,645 | -19.8% |
| Fixed assets | 21/28 | €47,488 | €34,132 | -€13,356 | -28.1% |
| Tangible fixed assets | 22/27 | €47,488 | €34,132 | -€13,356 | -28.1% |
| Plant, machinery and equipment | 23 | €2,022 | €969 | -€1,053 | -52.1% |
| Furniture and vehicles | 24 | €32,560 | €22,177 | -€10,384 | -31.9% |
| Other tangible fixed assets | 26 | €12,906 | €10,987 | -€1,920 | -14.9% |
| Current assets | 29/58 | €238,936 | €195,648 | -€43,288 | -18.1% |
| Stocks and contracts in progress | 3 | €29,110 | €16,636 | -€12,474 | -42.9% |
| Stocks | 30/36 | €29,110 | €16,636 | -€12,474 | -42.9% |
| Amounts receivable within one year | 40/41 | €4,143 | €212 | -€3,932 | -94.9% |
| Trade receivables | 40 | - | €77 | +€77 | |
| Other amounts receivable | 41 | €4,143 | €135 | -€4,008 | -96.7% |
| Current investments | 50/53 | €135,000 | €0 | -€135,000 | -100% |
| Cash at bank and in hand | 54/58 | €62,135 | €172,093 | +€109,959 | +177% |
| Deferred charges and accrued income | 490/1 | €8,548 | €6,706 | -€1,841 | -21.5% |
| Total equity and liabilities | 10/49 | €286,425 | €229,780 | -€56,645 | -19.8% |
| Equity | 10/15 | €253,556 | €208,325 | -€45,231 | -17.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €114,869 | €69,638 | -€45,231 | -39.4% |
| Distributable reserves | 133 | €114,869 | €69,638 | -€45,231 | -39.4% |
| Profit (loss) carried forward | 14 | €126,287 | €126,287 | = | 0.0% |
| Amounts payable | 17/49 | €32,869 | €21,454 | -€11,414 | -34.7% |
| Amounts payable within one year | 42/48 | €32,862 | €21,102 | -€11,760 | -35.8% |
| Trade debts | 44 | €4,287 | €2,056 | -€2,230 | -52.0% |
| Suppliers | 440/4 | €4,287 | €2,056 | -€2,230 | -52.0% |
| Taxes, remuneration and social security | 45 | €13,576 | €11,975 | -€1,601 | -11.8% |
| Taxes | 450/3 | €12,020 | €11,975 | -€45 | -0.4% |
| Remuneration and social security | 454/9 | €1,556 | €0 | -€1,556 | -100% |
| Other amounts payable | 47/48 | €15,000 | €7,071 | -€7,929 | -52.9% |
| Accrued charges and deferred income | 492/3 | €6 | €352 | +€346 | +5,552% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €21,963 | €19,677 | -€2,287 | -10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,480 | €14,534 | +€54 | +0.4% |
| Other operating charges | 640/8 | €1,192 | €958 | -€234 | -19.6% |
| Gross operating margin | 9900 | €128,824 | €134,128 | +€5,304 | +4.1% |
| Operating profit (loss) | 9901 | €91,188 | €98,959 | +€7,770 | +8.5% |
| Financial income | 75/76B | €3,001 | €2,685 | -€316 | -10.5% |
| Recurring financial income | 75 | €3,001 | €2,685 | -€316 | -10.5% |
| Financial charges | 65/66B | €1,061 | €1,326 | +€265 | +25.0% |
| Recurring financial charges | 65 | €1,061 | €1,326 | +€265 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | €93,128 | €100,318 | +€7,189 | +7.7% |
| Income taxes | 67/77 | €29,911 | €32,539 | +€2,628 | +8.8% |
| Profit (loss) for the period | 9904 | €63,217 | €67,778 | +€4,561 | +7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €63,217 | €67,778 | +€4,561 | +7.2% |
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 30 October 2026 via checked.be.