BV DE WINGERD: 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.
BV DE WINGERD
Largest movements
- Tangible fixed assets -€15,551
down €15,551 (-100.0%), from €15,551 to €0
of which Furniture and vehicles: -€8,177
- Receivables within one year -€7,638
down €7,638 (-38.1%), from €20,069 to €12,430
of which Other amounts receivable: -€6,031
- Cash -€1,344
down €1,344 (-90.5%), from €1,484 to €140
mainly Net result for the year (-€20,974) and Current portion of long-term debt (-€4,086)
- Profit (loss) carried forward -€20,974
down €20,974, from €8,327 to -€12,647
- Current portion of long-term debt -€4,086
down €4,086 (-100.0%), from €4,086 to €0
- Trade debts +€3,553
up €3,553 (+411.0%), from €865 to €4,418
- Tax, wage and social debts -€3,027
down €3,027 (-89.9%), from €3,366 to €340
of which Taxes: -€3,027
- Gross operating margin -€10,834
down €10,834, from €5,130 to -€5,704
- Depreciation -€5,018
down €5,018 (-100.0%), from €5,018 to €0
- Financial income +€498
up €498 (+202.5%), from €246 to €743
- Taxes -€470
down €470 (-100.0%), from €470 to €0
- Staff costs +€212
up €212, from -€212 to €0
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,104 | €12,571 | -€24,533 | -66.1% |
| Fixed assets | 21/28 | €15,551 | €0 | -€15,551 | -100.0% |
| Tangible fixed assets | 22/27 | €15,551 | €0 | -€15,551 | -100.0% |
| Land and buildings | 22 | €3,715 | €0 | -€3,715 | -100.0% |
| Plant, machinery and equipment | 23 | €3,659 | €0 | -€3,659 | -100.0% |
| Furniture and vehicles | 24 | €8,177 | €0 | -€8,177 | -100.0% |
| Current assets | 29/58 | €21,553 | €12,571 | -€8,982 | -41.7% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €20,069 | €12,430 | -€7,638 | -38.1% |
| Trade receivables | 40 | €1,608 | €0 | -€1,608 | -100.0% |
| Other amounts receivable | 41 | €18,461 | €12,430 | -€6,031 | -32.7% |
| Cash at bank and in hand | 54/58 | €1,484 | €140 | -€1,344 | -90.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €37,104 | €12,571 | -€24,533 | -66.1% |
| Equity | 10/15 | €28,787 | €7,813 | -€20,974 | -72.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,327 | -€12,647 | -€20,974 | |
| Amounts payable | 17/49 | €8,317 | €4,758 | -€3,559 | -42.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €8,317 | €4,758 | -€3,559 | -42.8% |
| Current portion of amounts payable after more than one year | 42 | €4,086 | €0 | -€4,086 | -100.0% |
| Trade debts | 44 | €865 | €4,418 | +€3,553 | +411.0% |
| Suppliers | 440/4 | €865 | €4,418 | +€3,553 | +411.0% |
| Taxes, remuneration and social security | 45 | €3,366 | €340 | -€3,027 | -89.9% |
| Taxes | 450/3 | €3,366 | €340 | -€3,027 | -89.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €6,114 | €0 | -€6,114 | -100.0% |
| Remuneration, social security and pensions | 62 | -€212 | €0 | +€212 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,018 | €0 | -€5,018 | -100.0% |
| Other operating charges | 640/8 | €913 | €898 | -€15 | -1.6% |
| Non-recurring operating charges | 66A | €0 | €14,951 | +€14,951 | |
| Gross operating margin | 9900 | €5,130 | -€5,704 | -€10,834 | |
| Operating profit (loss) | 9901 | -€590 | -€21,553 | -€20,964 | -3555.5% |
| Financial income | 75/76B | €246 | €743 | +€498 | +202.5% |
| Recurring financial income | 75 | €246 | €743 | +€498 | +202.5% |
| Financial charges | 65/66B | €213 | €164 | -€50 | -23.2% |
| Recurring financial charges | 65 | €213 | €164 | -€50 | -23.2% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€557 | -€20,974 | -€20,417 | -3664.0% |
| Income taxes | 67/77 | €470 | €0 | -€470 | -100.0% |
| Profit (loss) for the period | 9904 | -€1,027 | -€20,974 | -€19,946 | -1941.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,027 | -€20,974 | -€19,946 | -1941.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.