C. WINNE: 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.
C. WINNE
Largest movements
- Cash +€27,651
up €27,651 (+45.9%), from €60,179 to €87,831
mainly Other debts (+€39,593) and Net result for the year (+€27,324)
- Receivables within one year +€2,817
up €2,817 (+44.4%), from €6,343 to €9,160
of which Trade receivables: +€2,617
- Other debts +€39,593
up €39,593 (+1996.4%), from €1,983 to €41,576
- Reserves -€7,250
down €7,250 (-16.2%), from €44,750 to €37,500
- Tax, wage and social debts -€2,000
no longer reported in 2024 (was €2,000)
- Gross operating margin +€6,891
up €6,891 (+21.2%), from €32,454 to €39,345
- Taxes -€448
down €448 (-4.4%), from €10,248 to €9,800
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,020 | €98,831 | +€30,812 | +45.3% |
| Fixed assets | 21/28 | €420 | €1,117 | +€696 | +165.5% |
| Tangible fixed assets | 22/27 | €420 | €1,117 | +€696 | +165.5% |
| Plant, machinery and equipment | 23 | €420 | €1,117 | +€696 | +165.5% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €67,599 | €97,715 | +€30,116 | +44.6% |
| Amounts receivable within one year | 40/41 | €6,343 | €9,160 | +€2,817 | +44.4% |
| Trade receivables | 40 | €2,185 | €4,802 | +€2,617 | +119.8% |
| Other amounts receivable | 41 | €4,158 | €4,358 | +€200 | +4.8% |
| Cash at bank and in hand | 54/58 | €60,179 | €87,831 | +€27,651 | +45.9% |
| Deferred charges and accrued income | 490/1 | €1,077 | €724 | -€353 | -32.8% |
| Total equity and liabilities | 10/49 | €68,020 | €98,831 | +€30,812 | +45.3% |
| Equity | 10/15 | €63,355 | €56,179 | -€7,176 | -11.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €44,750 | €37,500 | -€7,250 | -16.2% |
| Distributable reserves | 133 | €44,750 | €37,500 | -€7,250 | -16.2% |
| Profit (loss) carried forward | 14 | €5 | €79 | +€74 | +1424.3% |
| Amounts payable | 17/49 | €4,664 | €42,652 | +€37,988 | +814.4% |
| Amounts payable within one year | 42/48 | €4,249 | €41,641 | +€37,392 | +880.0% |
| Trade debts | 44 | €266 | €65 | -€201 | -75.4% |
| Suppliers | 440/4 | €266 | €65 | -€201 | -75.4% |
| Taxes, remuneration and social security | 45 | €2,000 | - | -€2,000 | |
| Taxes | 450/3 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €1,983 | €41,576 | +€39,593 | +1996.4% |
| Accrued charges and deferred income | 492/3 | €415 | €1,011 | +€596 | +143.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €723 | €812 | +€89 | +12.3% |
| Other operating charges | 640/8 | €929 | €975 | +€45 | +4.9% |
| Gross operating margin | 9900 | €32,454 | €39,345 | +€6,891 | +21.2% |
| Operating profit (loss) | 9901 | €30,802 | €37,559 | +€6,757 | +21.9% |
| Financial income | 75/76B | €0 | €4 | +€4 | +8520.0% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +8520.0% |
| Financial charges | 65/66B | €551 | €439 | -€112 | -20.3% |
| Recurring financial charges | 65 | €551 | €439 | -€112 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €30,250 | €37,124 | +€6,874 | +22.7% |
| Income taxes | 67/77 | €10,248 | €9,800 | -€448 | -4.4% |
| Profit (loss) for the period | 9904 | €20,003 | €27,324 | +€7,321 | +36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,003 | €27,324 | +€7,321 | +36.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.