DE WIJNGAARD: 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 WIJNGAARD
Largest movements
- Stocks and contracts -€3,899
down €3,899 (-85.4%), from €4,569 to €669
- Receivables within one year -€3,508
down €3,508 (-4.5%), from €77,839 to €74,331
of which Trade receivables: -€3,430
- Trade debts -€5,221
down €5,221 (-79.2%), from €6,596 to €1,375
- Other debts -€3,793
down €3,793 (-5.3%), from €71,712 to €67,920
- Profit (loss) carried forward +€1,746
up €1,746 (+4.4%), from -€39,374 to -€37,628
- Gross operating margin +€2,420
up €2,420 (+35.6%), from €6,792 to €9,211
- Other operating charges +€583
up €583 (+24.8%), from €2,350 to €2,933
- Financial charges +€552
up €552 (+81.3%), from €680 to €1,232
- Taxes +€461
up €461 (+18.1%), from €2,546 to €3,007
- Depreciation +€130
up €130 (+48.5%), from €268 to €398
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 | €87,484 | €79,842 | -€7,642 | -8.7% |
| Fixed assets | 21/28 | €976 | €578 | -€398 | -40.8% |
| Tangible fixed assets | 22/27 | €927 | €529 | -€398 | -43.0% |
| Plant, machinery and equipment | 23 | €927 | €529 | -€398 | -43.0% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €86,507 | €79,264 | -€7,243 | -8.4% |
| Stocks and contracts in progress | 3 | €4,569 | €669 | -€3,899 | -85.4% |
| Stocks | 30/36 | €4,569 | €669 | -€3,899 | -85.4% |
| Amounts receivable within one year | 40/41 | €77,839 | €74,331 | -€3,508 | -4.5% |
| Trade receivables | 40 | €76,661 | €73,231 | -€3,430 | -4.5% |
| Other amounts receivable | 41 | €1,179 | €1,101 | -€78 | -6.6% |
| Cash at bank and in hand | 54/58 | €1,855 | €2,305 | +€450 | +24.3% |
| Deferred charges and accrued income | 490/1 | €2,244 | €1,958 | -€286 | -12.7% |
| Total equity and liabilities | 10/49 | €87,484 | €79,842 | -€7,642 | -8.7% |
| Equity | 10/15 | €6,795 | €8,541 | +€1,746 | +25.7% |
| Contributions | 10/11 | €43,381 | €43,381 | = | 0.0% |
| Reserves | 13 | €2,788 | €2,788 | = | 0.0% |
| Non-distributable reserves | 130/1 | €86 | €86 | = | 0.0% |
| Reserves not available under the articles | 1311 | €86 | €86 | = | 0.0% |
| Distributable reserves | 133 | €2,702 | €2,702 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,374 | -€37,628 | +€1,746 | +4.4% |
| Amounts payable | 17/49 | €80,689 | €71,302 | -€9,387 | -11.6% |
| Amounts payable within one year | 42/48 | €80,689 | €71,302 | -€9,387 | -11.6% |
| Trade debts | 44 | €6,596 | €1,375 | -€5,221 | -79.2% |
| Suppliers | 440/4 | €6,596 | €1,375 | -€5,221 | -79.2% |
| Taxes, remuneration and social security | 45 | €2,380 | €2,007 | -€373 | -15.7% |
| Taxes | 450/3 | €2,380 | €2,007 | -€373 | -15.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €71,712 | €67,920 | -€3,793 | -5.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €268 | €398 | +€130 | +48.5% |
| Other operating charges | 640/8 | €2,350 | €2,933 | +€583 | +24.8% |
| Gross operating margin | 9900 | €6,792 | €9,211 | +€2,420 | +35.6% |
| Operating profit (loss) | 9901 | €4,173 | €5,880 | +€1,707 | +40.9% |
| Financial income | 75/76B | - | €104 | +€104 | |
| Recurring financial income | 75 | - | €104 | +€104 | |
| Financial charges | 65/66B | €680 | €1,232 | +€552 | +81.3% |
| Recurring financial charges | 65 | €680 | €1,232 | +€552 | +81.3% |
| Profit (loss) for the period before taxes | 9903 | €3,494 | €4,752 | +€1,259 | +36.0% |
| Income taxes | 67/77 | €2,546 | €3,007 | +€461 | +18.1% |
| Profit (loss) for the period | 9904 | €948 | €1,746 | +€798 | +84.2% |
| Profit (loss) for the period to be appropriated | 9905 | €948 | €1,746 | +€798 | +84.2% |
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 21 October 2026 via checked.be.