DE WIJNLOFT: what changed
Two fiscal 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 WIJNLOFT
Largest movements
- Receivables within one year -€11,493
down €11,493 (-51.6%), from €22,275 to €10,782
of which Trade receivables: -€10,978
- Stocks and contracts -€9,354
down €9,354 (-11.8%), from €79,173 to €69,819
- Cash -€5,014
down €5,014 (-44.4%), from €11,303 to €6,289
mainly Other debts (-€52,354) and Tax, wage and social debts (-€4,041)
- Tangible fixed assets -€3,187
down €3,187 (-23.7%), from €13,426 to €10,238
of which Land and buildings: -€2,802
- Deferred charges and accrued income +€1,987
up €1,987 (+137.9%), from €1,441 to €3,428
- Other debts -€52,354
down €52,354 (-55.8%), from €93,766 to €41,412
- Short-term financial debts +€17,398
new in 2025: €17,398
of which Credit institutions: +€17,376
- Trade debts +€14,944
up €14,944 (+456.9%), from €3,271 to €18,215
- Tax, wage and social debts -€4,041
down €4,041 (-34.5%), from €11,719 to €7,678
- Current portion of long-term debt -€2,778
down €2,778 (-100.0%), from €2,778 to €0
- Gross operating margin -€10,563
down €10,563 (-49.4%), from €21,383 to €10,820
- Financial charges -€6,472
down €6,472 (-78.8%), from €8,213 to €1,741
- Other operating charges +€2,440
up €2,440 (+391.9%), from €622 to €3,062
- Depreciation +€1,320
up €1,320 (+25.9%), from €5,104 to €6,424
- Staff costs -€923
down €923 (-100.0%), from €923 to €0
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €135,443 | €106,881 | -€28,562 | -21.1% |
| Fixed assets | 21/28 | €21,251 | €16,563 | -€4,687 | -22.1% |
| Intangible fixed assets | 21 | €3,125 | €1,625 | -€1,500 | -48.0% |
| Tangible fixed assets | 22/27 | €13,426 | €10,238 | -€3,187 | -23.7% |
| Land and buildings | 22 | €8,357 | €5,554 | -€2,802 | -33.5% |
| Plant, machinery and equipment | 23 | €4,495 | €3,043 | -€1,452 | -32.3% |
| Furniture and vehicles | 24 | €574 | €1,641 | +€1,067 | +185.8% |
| Financial fixed assets | 28 | €4,700 | €4,700 | = | 0.0% |
| Current assets | 29/58 | €114,192 | €90,318 | -€23,875 | -20.9% |
| Stocks and contracts in progress | 3 | €79,173 | €69,819 | -€9,354 | -11.8% |
| Stocks | 30/36 | €79,173 | €69,819 | -€9,354 | -11.8% |
| Amounts receivable within one year | 40/41 | €22,275 | €10,782 | -€11,493 | -51.6% |
| Trade receivables | 40 | €21,759 | €10,782 | -€10,978 | -50.5% |
| Other amounts receivable | 41 | €516 | €0 | -€516 | -100.0% |
| Cash at bank and in hand | 54/58 | €11,303 | €6,289 | -€5,014 | -44.4% |
| Deferred charges and accrued income | 490/1 | €1,441 | €3,428 | +€1,987 | +137.9% |
| Total equity and liabilities | 10/49 | €135,443 | €106,881 | -€28,562 | -21.1% |
| Equity | 10/15 | €23,910 | €22,178 | -€1,731 | -7.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,310 | €3,578 | -€1,731 | -32.6% |
| Amounts payable | 17/49 | €111,533 | €84,702 | -€26,831 | -24.1% |
| Amounts payable within one year | 42/48 | €111,533 | €84,702 | -€26,831 | -24.1% |
| Current portion of amounts payable after more than one year | 42 | €2,778 | €0 | -€2,778 | -100.0% |
| Financial debts | 43 | - | €17,398 | +€17,398 | |
| Credit institutions | 430/8 | - | €17,376 | +€17,376 | |
| Other loans | 439 | - | €22 | +€22 | |
| Trade debts | 44 | €3,271 | €18,215 | +€14,944 | +456.9% |
| Suppliers | 440/4 | €3,271 | €18,215 | +€14,944 | +456.9% |
| Taxes, remuneration and social security | 45 | €11,719 | €7,678 | -€4,041 | -34.5% |
| Taxes | 450/3 | €11,719 | €7,678 | -€4,041 | -34.5% |
| Other amounts payable | 47/48 | €93,766 | €41,412 | -€52,354 | -55.8% |
| Remuneration, social security and pensions | 62 | €923 | €0 | -€923 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,104 | €6,424 | +€1,320 | +25.9% |
| Other operating charges | 640/8 | €622 | €3,062 | +€2,440 | +391.9% |
| Gross operating margin | 9900 | €21,383 | €10,820 | -€10,563 | -49.4% |
| Operating profit (loss) | 9901 | €14,734 | €1,334 | -€13,400 | -90.9% |
| Financial income | 75/76B | - | €30 | +€30 | |
| Recurring financial income | 75 | - | €30 | +€30 | |
| Financial charges | 65/66B | €8,213 | €1,741 | -€6,472 | -78.8% |
| Recurring financial charges | 65 | €8,213 | €1,741 | -€6,472 | -78.8% |
| Profit (loss) for the period before taxes | 9903 | €6,521 | -€377 | -€6,898 | |
| Income taxes | 67/77 | €2,017 | €1,354 | -€663 | -32.9% |
| Profit (loss) for the period | 9904 | €4,503 | -€1,731 | -€6,235 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,503 | -€1,731 | -€6,235 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.