DA Wicherts: 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.
DA Wicherts
Largest movements
- Cash -€286,452
down €286,452 (-91.1%), from €314,407 to €27,955
mainly Contributions, distributions and other (-€913,217) and Current investments (-€215,687)
- Current investments +€215,687
up €215,687 (+55.0%), from €392,413 to €608,100
- Deferred charges and accrued income +€84,112
up €84,112 (+50.5%), from €166,581 to €250,693
- Reserves -€675,895
down €675,895 (-74.0%), from €913,217 to €237,321
- Other debts +€662,327
up €662,327 (+43,116%), from €1,536 to €663,864
- Tax, wage and social debts +€20,583
up €20,583 (+251%), from €8,202 to €28,784
- Gross operating margin +€54,745
up €54,745 (+21.0%), from €260,173 to €314,918
- Taxes +€16,634
up €16,634 (+27.4%), from €60,803 to €77,437
- Financial income +€7,359
up €7,359 (+720%), from €1,022 to €8,381
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 | €927,165 | €935,779 | +€8,614 | +0.9% |
| Fixed assets | 21/28 | €53,765 | €49,031 | -€4,734 | -8.8% |
| Tangible fixed assets | 22/27 | €51,265 | €46,531 | -€4,734 | -9.2% |
| Furniture and vehicles | 24 | €5,239 | €6,416 | +€1,177 | +22.5% |
| Other tangible fixed assets | 26 | €46,026 | €40,115 | -€5,911 | -12.8% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €873,400 | €886,748 | +€13,347 | +1.5% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €392,413 | €608,100 | +€215,687 | +55.0% |
| Cash at bank and in hand | 54/58 | €314,407 | €27,955 | -€286,452 | -91.1% |
| Deferred charges and accrued income | 490/1 | €166,581 | €250,693 | +€84,112 | +50.5% |
| Total equity and liabilities | 10/49 | €927,165 | €935,779 | +€8,614 | +0.9% |
| Equity | 10/15 | €916,217 | €240,321 | -€675,895 | -73.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €913,217 | €237,321 | -€675,895 | -74.0% |
| Distributable reserves | 133 | €913,217 | €237,321 | -€675,895 | -74.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €10,949 | €695,458 | +€684,509 | +6,252% |
| Amounts payable within one year | 42/48 | €10,949 | €694,682 | +€683,733 | +6,245% |
| Trade debts | 44 | €1,211 | €2,034 | +€823 | +68.0% |
| Suppliers | 440/4 | €1,211 | €2,034 | +€823 | +68.0% |
| Taxes, remuneration and social security | 45 | €8,202 | €28,784 | +€20,583 | +251% |
| Taxes | 450/3 | €8,202 | €28,784 | +€20,583 | +251% |
| Other amounts payable | 47/48 | €1,536 | €663,864 | +€662,327 | +43,116% |
| Accrued charges and deferred income | 492/3 | - | €776 | +€776 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,448 | €6,213 | +€765 | +14.0% |
| Other operating charges | 640/8 | €1,360 | €1,905 | +€546 | +40.1% |
| Gross operating margin | 9900 | €260,173 | €314,918 | +€54,745 | +21.0% |
| Operating profit (loss) | 9901 | €253,365 | €306,800 | +€53,435 | +21.1% |
| Financial income | 75/76B | €1,022 | €8,381 | +€7,359 | +720% |
| Recurring financial income | 75 | €1,022 | €8,381 | +€7,359 | +720% |
| Financial charges | 65/66B | €157 | €423 | +€266 | +169% |
| Recurring financial charges | 65 | €157 | €423 | +€266 | +169% |
| Profit (loss) for the period before taxes | 9903 | €254,230 | €314,758 | +€60,528 | +23.8% |
| Income taxes | 67/77 | €60,803 | €77,437 | +€16,634 | +27.4% |
| Profit (loss) for the period | 9904 | €193,427 | €237,321 | +€43,894 | +22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €193,427 | €237,321 | +€43,894 | +22.7% |
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 17 October 2026 via checked.be.