DE WIJK PROJECTEN: 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.
What changed
DE WIJK PROJECTEN
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€26,589
2024 · -€23,653-€2,936
Equity
€2.5m
2024 · €2.6m-€26,589
Cash
€294,203
2024 · €327,844-€33,641
Balance sheet total
€2.8m
2024 · €2.9m-€38,674
Largest movements
Assets
- Cash -€33,641
down €33,641 (-10.3%), from €327,844 to €294,203
mainly Investment in fixed assets (net) (-€79,052) and Net result for the year (-€26,589)
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Gross operating margin -€60,710
down €60,710 (-53.6%), from €113,342 to €52,632
- Depreciation +€8,346
up €8,346 (+11.6%), from €71,964 to €80,310
- Taxes +€1,940
up €1,940 (+25.5%), from €7,601 to €9,541
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.
Result 2024
-€23,653
Gross operating margin
-€60,710
Depreciation
-€8,346
Other operating charges
-€51
Other operating items
+€63
Financial income
+€420
Financial charges
-€2
Taxes
-€1,940
Deferred taxes and other
+€67,630
Result 2025
-€26,589
Cash bridge derived
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.
From operations
+€45,411
Investment
-€79,052
Financing
€0
Cash 2024
€327,844
From operations (derived)
+€45,411
Net result for the year
-€26,589
Depreciation
+€80,310
Receivables within one year
+€3,780
Smaller working-capital items
-€116
Provisions
-€11,312
Tax, wage and social debts
-€686
Other debts
-€829
Accrued charges and deferred income
+€852
Investment (derived)
-€79,052
Investment in fixed assets (net)
-€79,052
Cash 2025
€294,203
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,883,270 | €2,844,596 | -€38,674 | -1.3% |
| Fixed assets | 21/28 | €2,543,881 | €2,542,623 | -€1,258 | 0.0% |
| Tangible fixed assets | 22/27 | €2,543,881 | €2,542,623 | -€1,258 | 0.0% |
| Land and buildings | 22 | €2,509,836 | €2,514,123 | +€4,288 | +0.2% |
| Plant, machinery and equipment | 23 | €34,046 | €28,500 | -€5,546 | -16.3% |
| Current assets | 29/58 | €339,389 | €301,973 | -€37,415 | -11.0% |
| Amounts receivable within one year | 40/41 | €11,365 | €7,585 | -€3,780 | -33.3% |
| Trade receivables | 40 | €5,939 | €7,585 | +€1,646 | +27.7% |
| Other amounts receivable | 41 | €5,426 | - | -€5,426 | |
| Cash at bank and in hand | 54/58 | €327,844 | €294,203 | -€33,641 | -10.3% |
| Deferred charges and accrued income | 490/1 | €179 | €185 | +€5 | +3.0% |
| Total equity and liabilities | 10/49 | €2,883,270 | €2,844,596 | -€38,674 | -1.3% |
| Equity | 10/15 | €2,564,189 | €2,537,600 | -€26,589 | -1.0% |
| Contributions | 10/11 | €197,409 | €197,409 | = | 0.0% |
| Revaluation surpluses | 12 | €863,691 | €843,960 | -€19,731 | -2.3% |
| Reserves | 13 | €1,503,089 | €1,496,231 | -€6,858 | -0.5% |
| Non-distributable reserves | 130/1 | €33,089 | €33,089 | = | 0.0% |
| Reserves not available under the articles | 1311 | €33,089 | €33,089 | = | 0.0% |
| Tax-exempt reserves | 132 | €942,903 | €908,968 | -€33,935 | -3.6% |
| Distributable reserves | 133 | €527,097 | €554,174 | +€27,077 | +5.1% |
| Provisions and deferred taxes | 16 | €314,301 | €302,990 | -€11,312 | -3.6% |
| Deferred taxes | 168 | €314,301 | €302,990 | -€11,312 | -3.6% |
| Amounts payable | 17/49 | €4,780 | €4,006 | -€774 | -16.2% |
| Amounts payable within one year | 42/48 | €4,648 | €3,022 | -€1,626 | -35.0% |
| Trade debts | 44 | €206 | €96 | -€110 | -53.5% |
| Suppliers | 440/4 | €206 | €96 | -€110 | -53.5% |
| Advances received on contracts in progress | 46 | €115 | €115 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,446 | €1,760 | -€686 | -28.0% |
| Taxes | 450/3 | €2,446 | €1,760 | -€686 | -28.0% |
| Other amounts payable | 47/48 | €1,881 | €1,051 | -€829 | -44.1% |
| Accrued charges and deferred income | 492/3 | €132 | €984 | +€852 | +645.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,964 | €80,310 | +€8,346 | +11.6% |
| Other operating charges | 640/8 | €1,566 | €1,617 | +€51 | +3.3% |
| Non-recurring operating charges | 66A | €63 | - | -€63 | |
| Gross operating margin | 9900 | €113,342 | €52,632 | -€60,710 | -53.6% |
| Operating profit (loss) | 9901 | €39,749 | -€29,295 | -€69,044 | |
| Financial income | 75/76B | €516 | €936 | +€420 | +81.4% |
| Recurring financial income | 75 | €516 | €936 | +€420 | +81.4% |
| Financial charges | 65/66B | -€1 | €1 | +€2 | |
| Recurring financial charges | 65 | -€1 | €1 | +€2 | |
| Profit (loss) for the period before taxes | 9903 | €40,266 | -€28,359 | -€68,625 | |
| Transfer from deferred taxes | 780 | €9,036 | €11,312 | +€2,275 | +25.2% |
| Transfer to deferred taxes | 680 | €65,355 | - | -€65,355 | |
| Income taxes | 67/77 | €7,601 | €9,541 | +€1,940 | +25.5% |
| Profit (loss) for the period | 9904 | -€23,653 | -€26,589 | -€2,936 | -12.4% |
| Transfer from tax-exempt reserves | 789 | €27,109 | €33,935 | +€6,826 | +25.2% |
| Transfer to tax-exempt reserves | 689 | €196,064 | - | -€196,064 | |
| Profit (loss) for the period to be appropriated | 9905 | -€192,609 | €7,346 | +€199,954 |
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 9 October 2026 via checked.be.