CHRIS WIJNS: 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.
CHRIS WIJNS
Largest movements
- Receivables within one year -€7,468
down €7,468 (-17.3%), from €43,260 to €35,792
of which Trade receivables: -€7,406
- Tangible fixed assets -€6,813
down €6,813 (-26.7%), from €25,547 to €18,734
- Debts after one year -€7,500
down €7,500 (-25.0%), from €30,000 to €22,500
- Reserves -€4,538
down €4,538 (-8.4%), from €53,952 to €49,414
- Tax, wage and social debts -€1,204
down €1,204 (-66.7%), from €1,806 to €602
- Gross operating margin +€5,676
up €5,676 (+91.4%), from €6,213 to €11,889
- Depreciation +€5,110
up €5,110 (+300%), from €1,703 to €6,813
- Financial charges +€2,280
up €2,280 (+57,000%), from €4 to €2,284
- Taxes -€2,187
down €2,187 (-60.7%), from €3,602 to €1,415
- Financial income -€2,051
down €2,051 (-93.5%), from €2,193 to €142
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 | €87,909 | €73,991 | -€13,918 | -15.8% |
| Fixed assets | 21/28 | €25,697 | €18,884 | -€6,813 | -26.5% |
| Tangible fixed assets | 22/27 | €25,547 | €18,734 | -€6,813 | -26.7% |
| Furniture and vehicles | 24 | €25,547 | €18,734 | -€6,813 | -26.7% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €62,212 | €55,107 | -€7,105 | -11.4% |
| Amounts receivable within one year | 40/41 | €43,260 | €35,792 | -€7,468 | -17.3% |
| Trade receivables | 40 | €43,109 | €35,703 | -€7,406 | -17.2% |
| Other amounts receivable | 41 | €151 | €89 | -€62 | -41.1% |
| Cash at bank and in hand | 54/58 | €18,952 | €19,315 | +€363 | +1.9% |
| Total equity and liabilities | 10/49 | €87,909 | €73,991 | -€13,918 | -15.8% |
| Equity | 10/15 | €54,052 | €49,514 | -€4,538 | -8.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €53,952 | €49,414 | -€4,538 | -8.4% |
| Distributable reserves | 133 | €53,952 | €49,414 | -€4,538 | -8.4% |
| Amounts payable | 17/49 | €33,857 | €24,477 | -€9,380 | -27.7% |
| Amounts payable after more than one year | 17 | €30,000 | €22,500 | -€7,500 | -25.0% |
| Financial debts | 170/4 | €30,000 | €22,500 | -€7,500 | -25.0% |
| Amounts payable within one year | 42/48 | €3,857 | €1,977 | -€1,880 | -48.7% |
| Trade debts | 44 | €2,051 | €1,200 | -€851 | -41.5% |
| Suppliers | 440/4 | €2,051 | €1,200 | -€851 | -41.5% |
| Taxes, remuneration and social security | 45 | €1,806 | €602 | -€1,204 | -66.7% |
| Taxes | 450/3 | €1,806 | €602 | -€1,204 | -66.7% |
| Other amounts payable | 47/48 | - | €175 | +€175 | |
| Non-recurring operating income | 76A | €1,000 | - | -€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,703 | €6,813 | +€5,110 | +300% |
| Other operating charges | 640/8 | €381 | - | -€381 | |
| Gross operating margin | 9900 | €6,213 | €11,889 | +€5,676 | +91.4% |
| Operating profit (loss) | 9901 | €4,129 | €5,076 | +€947 | +22.9% |
| Financial income | 75/76B | €2,193 | €142 | -€2,051 | -93.5% |
| Recurring financial income | 75 | €2,193 | €142 | -€2,051 | -93.5% |
| Financial charges | 65/66B | €4 | €2,284 | +€2,280 | +57,000% |
| Recurring financial charges | 65 | €4 | €2,284 | +€2,280 | +57,000% |
| Profit (loss) for the period before taxes | 9903 | €6,318 | €2,934 | -€3,384 | -53.6% |
| Income taxes | 67/77 | €3,602 | €1,415 | -€2,187 | -60.7% |
| Profit (loss) for the period | 9904 | €2,716 | €1,519 | -€1,197 | -44.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,716 | €1,519 | -€1,197 | -44.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.