BOUWONDERNEMING VANWYNGENE: 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.
BOUWONDERNEMING VANWYNGENE
Largest movements
- Cash +€46,728
up €46,728 (+21.0%), from €222,470 to €269,198
mainly Depreciation (+€44,492) and Trade debts (+€23,147)
- Receivables within one year -€20,675
down €20,675 (-17.0%), from €121,937 to €101,261
of which Trade receivables: -€22,994
- Trade debts +€23,147
up €23,147 (+709%), from €3,263 to €26,409
- Reserves +€11,303
up €11,303 (+1.7%), from €654,863 to €666,165
of which Distributable reserves: +€15,577
- Gross operating margin -€42,786
down €42,786 (-35.3%), from €121,261 to €78,476
- Taxes -€8,108
down €8,108 (-56.8%), from €14,273 to €6,165
- Depreciation -€6,079
down €6,079 (-12.0%), from €50,571 to €44,492
- Financial charges +€2,448
up €2,448 (+19.4%), from €12,589 to €15,037
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 | €1,032,486 | €1,068,889 | +€36,403 | +3.5% |
| Fixed assets | 21/28 | €676,333 | €686,191 | +€9,858 | +1.5% |
| Tangible fixed assets | 22/27 | €676,333 | €686,191 | +€9,858 | +1.5% |
| Land and buildings | 22 | €598,348 | €585,657 | -€12,691 | -2.1% |
| Plant, machinery and equipment | 23 | €25,569 | €68,415 | +€42,847 | +168% |
| Furniture and vehicles | 24 | €52,416 | €32,118 | -€20,298 | -38.7% |
| Current assets | 29/58 | €356,153 | €382,698 | +€26,545 | +7.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €121,937 | €101,261 | -€20,675 | -17.0% |
| Trade receivables | 40 | €36,729 | €13,734 | -€22,994 | -62.6% |
| Other amounts receivable | 41 | €85,208 | €87,527 | +€2,319 | +2.7% |
| Cash at bank and in hand | 54/58 | €222,470 | €269,198 | +€46,728 | +21.0% |
| Deferred charges and accrued income | 490/1 | €11,747 | €12,239 | +€493 | +4.2% |
| Total equity and liabilities | 10/49 | €1,032,486 | €1,068,889 | +€36,403 | +3.5% |
| Equity | 10/15 | €673,463 | €684,765 | +€11,303 | +1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €654,863 | €666,165 | +€11,303 | +1.7% |
| Tax-exempt reserves | 132 | €98,802 | €94,528 | -€4,274 | -4.3% |
| Distributable reserves | 133 | €556,060 | €571,638 | +€15,577 | +2.8% |
| Provisions and deferred taxes | 16 | €26,684 | €25,259 | -€1,425 | -5.3% |
| Deferred taxes | 168 | €26,684 | €25,259 | -€1,425 | -5.3% |
| Amounts payable | 17/49 | €332,340 | €358,865 | +€26,525 | +8.0% |
| Amounts payable after more than one year | 17 | €269,632 | €273,083 | +€3,451 | +1.3% |
| Financial debts | 170/4 | €269,632 | €273,083 | +€3,451 | +1.3% |
| Amounts payable within one year | 42/48 | €57,390 | €81,547 | +€24,157 | +42.1% |
| Current portion of amounts payable after more than one year | 42 | €33,008 | €34,085 | +€1,078 | +3.3% |
| Trade debts | 44 | €3,263 | €26,409 | +€23,147 | +709% |
| Suppliers | 440/4 | €3,263 | €26,409 | +€23,147 | +709% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €16,452 | €16,236 | -€216 | -1.3% |
| Taxes | 450/3 | €16,452 | €16,236 | -€216 | -1.3% |
| Other amounts payable | 47/48 | €4,667 | €4,817 | +€149 | +3.2% |
| Accrued charges and deferred income | 492/3 | €5,318 | €4,235 | -€1,083 | -20.4% |
| Non-recurring operating income | 76A | €13,800 | €0 | -€13,800 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,571 | €44,492 | -€6,079 | -12.0% |
| Other operating charges | 640/8 | €7,021 | €5,929 | -€1,092 | -15.6% |
| Gross operating margin | 9900 | €121,261 | €78,476 | -€42,786 | -35.3% |
| Operating profit (loss) | 9901 | €63,670 | €28,056 | -€35,615 | -55.9% |
| Financial income | 75/76B | €2,933 | €3,024 | +€91 | +3.1% |
| Recurring financial income | 75 | €2,933 | €3,024 | +€91 | +3.1% |
| Financial charges | 65/66B | €12,589 | €15,037 | +€2,448 | +19.4% |
| Recurring financial charges | 65 | €12,589 | €15,037 | +€2,448 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | €54,014 | €16,043 | -€37,971 | -70.3% |
| Transfer from deferred taxes | 780 | €1,425 | €1,425 | = | 0.0% |
| Income taxes | 67/77 | €14,273 | €6,165 | -€8,108 | -56.8% |
| Profit (loss) for the period | 9904 | €41,165 | €11,303 | -€29,863 | -72.5% |
| Transfer from tax-exempt reserves | 789 | €4,274 | €4,274 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,440 | €15,577 | -€29,863 | -65.7% |
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.