De Wijnboer: 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.
De Wijnboer
Largest movements
- Stocks and contracts +€3,669
up €3,669 (+16.7%), from €21,996 to €25,665
- Cash +€2,414
up €2,414 (+32.5%), from €7,437 to €9,851
mainly Net result for the year (+€3,704) and Other debts (+€1,633)
- Tangible fixed assets -€1,536
down €1,536 (-16.5%), from €9,318 to €7,782
of which Plant, machinery and equipment: -€769
- Profit (loss) carried forward +€3,704
up €3,704 (+4.6%), from -€81,077 to -€77,373
- Other debts +€1,633
up €1,633 (+1.9%), from €87,791 to €89,424
- Trade debts -€921
down €921 (-59.4%), from €1,550 to €629
- Financial income -€1,647
down €1,647 (-100%), from €1,647 to €0
- Gross operating margin +€1,187
up €1,187 (+9.4%), from €12,596 to €13,783
- Other operating charges +€359
up €359 (+4.4%), from €8,071 to €8,430
- Financial charges -€209
down €209 (-64.7%), from €323 to €114
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 | €39,345 | €43,647 | +€4,302 | +10.9% |
| Fixed assets | 21/28 | €9,318 | €7,782 | -€1,536 | -16.5% |
| Tangible fixed assets | 22/27 | €9,318 | €7,782 | -€1,536 | -16.5% |
| Plant, machinery and equipment | 23 | €3,999 | €3,230 | -€769 | -19.2% |
| Furniture and vehicles | 24 | €249 | €76 | -€173 | -69.5% |
| Other tangible fixed assets | 26 | €5,070 | €4,476 | -€594 | -11.7% |
| Current assets | 29/58 | €30,027 | €35,865 | +€5,838 | +19.4% |
| Stocks and contracts in progress | 3 | €21,996 | €25,665 | +€3,669 | +16.7% |
| Stocks | 30/36 | €21,996 | €25,665 | +€3,669 | +16.7% |
| Amounts receivable within one year | 40/41 | €594 | €349 | -€245 | -41.2% |
| Trade receivables | 40 | €579 | €349 | -€230 | -39.7% |
| Other amounts receivable | 41 | €15 | €0 | -€15 | -100% |
| Cash at bank and in hand | 54/58 | €7,437 | €9,851 | +€2,414 | +32.5% |
| Total equity and liabilities | 10/49 | €39,345 | €43,647 | +€4,302 | +10.9% |
| Equity | 10/15 | -€74,877 | -€71,173 | +€3,704 | +4.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,077 | -€77,373 | +€3,704 | +4.6% |
| Amounts payable | 17/49 | €114,221 | €114,820 | +€599 | +0.5% |
| Amounts payable after more than one year | 17 | €22,767 | €22,767 | = | 0.0% |
| Financial debts | 170/4 | €22,767 | €22,767 | = | 0.0% |
| Amounts payable within one year | 42/48 | €91,454 | €92,053 | +€599 | +0.7% |
| Trade debts | 44 | €1,550 | €629 | -€921 | -59.4% |
| Suppliers | 440/4 | €1,550 | €629 | -€921 | -59.4% |
| Taxes, remuneration and social security | 45 | €2,113 | €2,000 | -€113 | -5.3% |
| Taxes | 450/3 | €2,113 | €2,000 | -€113 | -5.3% |
| Other amounts payable | 47/48 | €87,791 | €89,424 | +€1,633 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,598 | €1,536 | -€62 | -3.9% |
| Other operating charges | 640/8 | €8,071 | €8,430 | +€359 | +4.4% |
| Gross operating margin | 9900 | €12,596 | €13,783 | +€1,187 | +9.4% |
| Operating profit (loss) | 9901 | €2,928 | €3,818 | +€890 | +30.4% |
| Financial income | 75/76B | €1,647 | €0 | -€1,647 | -100% |
| Recurring financial income | 75 | €1,647 | €0 | -€1,647 | -100% |
| Financial charges | 65/66B | €323 | €114 | -€209 | -64.7% |
| Recurring financial charges | 65 | €323 | €114 | -€209 | -64.7% |
| Profit (loss) for the period before taxes | 9903 | €4,252 | €3,704 | -€548 | -12.9% |
| Profit (loss) for the period | 9904 | €4,252 | €3,704 | -€548 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,252 | €3,704 | -€548 | -12.9% |
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 30 October 2026 via checked.be.