DE WIJNKOELER: 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 WIJNKOELER
Largest movements
- Tangible fixed assets -€22,270
down €22,270 (-3.1%), from €728,193 to €705,923
of which Furniture and vehicles: -€12,308
- Reserves +€87,266
up €87,266 (+7.0%), from €1.3m to €1.3m
- Debts after one year -€50,000
down €50,000 (-21.2%), from €236,166 to €186,166
of which Financial debts: -€50,000
- Other debts -€49,163
down €49,163 (-21.9%), from €224,752 to €175,588
- Financial income +€15,807
up €15,807 (+176%), from €9,002 to €24,808
- Taxes +€5,820
up €5,820 (+22.2%), from €26,186 to €32,005
- Gross operating margin +€4,349
up €4,349 (+3.0%), from €145,538 to €149,886
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 | €1,832,049 | €1,819,118 | -€12,930 | -0.7% |
| Fixed assets | 21/28 | €728,193 | €705,923 | -€22,270 | -3.1% |
| Tangible fixed assets | 22/27 | €728,193 | €705,923 | -€22,270 | -3.1% |
| Land and buildings | 22 | €700,595 | €690,632 | -€9,962 | -1.4% |
| Furniture and vehicles | 24 | €27,599 | €15,291 | -€12,308 | -44.6% |
| Current assets | 29/58 | €1,103,855 | €1,113,195 | +€9,340 | +0.8% |
| Amounts receivable within one year | 40/41 | €606,901 | €622,535 | +€15,635 | +2.6% |
| Trade receivables | 40 | €9,000 | €18,447 | +€9,447 | +105% |
| Other amounts receivable | 41 | €597,901 | €604,089 | +€6,188 | +1.0% |
| Current investments | 50/53 | €255,455 | €264,609 | +€9,154 | +3.6% |
| Cash at bank and in hand | 54/58 | €235,906 | €219,929 | -€15,978 | -6.8% |
| Deferred charges and accrued income | 490/1 | €5,593 | €6,122 | +€530 | +9.5% |
| Total equity and liabilities | 10/49 | €1,832,049 | €1,819,118 | -€12,930 | -0.7% |
| Equity | 10/15 | €1,273,296 | €1,360,562 | +€87,266 | +6.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,254,704 | €1,341,970 | +€87,266 | +7.0% |
| Distributable reserves | 133 | €1,254,704 | €1,341,970 | +€87,266 | +7.0% |
| Amounts payable | 17/49 | €558,753 | €458,556 | -€100,196 | -17.9% |
| Amounts payable after more than one year | 17 | €236,166 | €186,166 | -€50,000 | -21.2% |
| Financial debts | 170/4 | €216,666 | €166,666 | -€50,000 | -23.1% |
| Other amounts payable | 178/9 | €19,500 | €19,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €280,613 | €231,794 | -€48,818 | -17.4% |
| Current portion of amounts payable after more than one year | 42 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | - | €381 | +€381 | |
| Suppliers | 440/4 | - | €381 | +€381 | |
| Taxes, remuneration and social security | 45 | €5,861 | €5,825 | -€36 | -0.6% |
| Taxes | 450/3 | €2,745 | €2,691 | -€54 | -2.0% |
| Remuneration and social security | 454/9 | €3,116 | €3,134 | +€18 | +0.6% |
| Other amounts payable | 47/48 | €224,752 | €175,588 | -€49,163 | -21.9% |
| Accrued charges and deferred income | 492/3 | €41,974 | €40,596 | -€1,378 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,966 | €22,270 | +€304 | +1.4% |
| Other operating charges | 640/8 | €8,804 | €9,025 | +€222 | +2.5% |
| Gross operating margin | 9900 | €145,538 | €149,886 | +€4,349 | +3.0% |
| Operating profit (loss) | 9901 | €114,768 | €118,591 | +€3,823 | +3.3% |
| Financial income | 75/76B | €9,002 | €24,808 | +€15,807 | +176% |
| Recurring financial income | 75 | €9,002 | €24,808 | +€15,807 | +176% |
| Financial charges | 65/66B | €25,037 | €24,128 | -€909 | -3.6% |
| Recurring financial charges | 65 | €25,037 | €24,128 | -€909 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €98,733 | €119,271 | +€20,538 | +20.8% |
| Income taxes | 67/77 | €26,186 | €32,005 | +€5,820 | +22.2% |
| Profit (loss) for the period | 9904 | €72,547 | €87,266 | +€14,719 | +20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €72,547 | €87,266 | +€14,719 | +20.3% |
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 29 October 2026 via checked.be.