DE WILDE LUC: 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 WILDE LUC
Largest movements
- Cash +€13,301
up €13,301 (+42.7%), from €31,138 to €44,439
mainly Net result for the year (+€10,572) and Stocks and contracts (+€7,752)
- Stocks and contracts -€7,752
down €7,752 (-17.0%), from €45,466 to €37,714
- Receivables within one year +€2,773
up €2,773 (+10.8%), from €25,571 to €28,344
of which Other amounts receivable: +€1,462
- Tangible fixed assets -€2,489
down €2,489 (-36.5%), from €6,825 to €4,336
of which Land and buildings: -€1,921
- Reserves +€10,572
up €10,572 (+12.9%), from €81,669 to €92,242
- Tax, wage and social debts -€5,773
down €5,773 (-47.3%), from €12,216 to €6,442
- Gross operating margin -€16,876
down €16,876 (-44.2%), from €38,200 to €21,323
- Taxes -€5,841
down €5,841 (-48.0%), from €12,169 to €6,328
- Write-downs +€683
new in 2026: €683
- Financial charges -€456
down €456 (-49.4%), from €924 to €468
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,998 | €116,640 | +€5,642 | +5.1% |
| Fixed assets | 21/28 | €6,825 | €4,336 | -€2,489 | -36.5% |
| Tangible fixed assets | 22/27 | €6,825 | €4,336 | -€2,489 | -36.5% |
| Land and buildings | 22 | €4,234 | €2,313 | -€1,921 | -45.4% |
| Plant, machinery and equipment | 23 | €2,591 | €2,023 | -€568 | -21.9% |
| Current assets | 29/58 | €104,173 | €112,304 | +€8,131 | +7.8% |
| Stocks and contracts in progress | 3 | €45,466 | €37,714 | -€7,752 | -17.0% |
| Stocks | 30/36 | €45,466 | €37,714 | -€7,752 | -17.0% |
| Amounts receivable within one year | 40/41 | €25,571 | €28,344 | +€2,773 | +10.8% |
| Trade receivables | 40 | €25,358 | €26,669 | +€1,311 | +5.2% |
| Other amounts receivable | 41 | €213 | €1,675 | +€1,462 | +687% |
| Cash at bank and in hand | 54/58 | €31,138 | €44,439 | +€13,301 | +42.7% |
| Deferred charges and accrued income | 490/1 | €1,998 | €1,806 | -€192 | -9.6% |
| Total equity and liabilities | 10/49 | €110,998 | €116,640 | +€5,642 | +5.1% |
| Equity | 10/15 | €97,869 | €108,442 | +€10,572 | +10.8% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Reserves | 13 | €81,669 | €92,242 | +€10,572 | +12.9% |
| Distributable reserves | 133 | €81,669 | €92,242 | +€10,572 | +12.9% |
| Amounts payable | 17/49 | €13,129 | €8,198 | -€4,931 | -37.6% |
| Amounts payable within one year | 42/48 | €13,129 | €8,198 | -€4,931 | -37.6% |
| Trade debts | 44 | €913 | €1,756 | +€842 | +92.2% |
| Suppliers | 440/4 | €913 | €1,756 | +€842 | +92.2% |
| Taxes, remuneration and social security | 45 | €12,216 | €6,442 | -€5,773 | -47.3% |
| Taxes | 450/3 | €12,216 | €6,442 | -€5,773 | -47.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,171 | €2,489 | +€317 | +14.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €683 | +€683 | |
| Other operating charges | 640/8 | €1,534 | €1,794 | +€260 | +16.9% |
| Gross operating margin | 9900 | €38,200 | €21,323 | -€16,876 | -44.2% |
| Operating profit (loss) | 9901 | €34,494 | €16,358 | -€18,137 | -52.6% |
| Financial income | 75/76B | €1,292 | €1,011 | -€281 | -21.8% |
| Recurring financial income | 75 | €1,292 | €1,011 | -€281 | -21.8% |
| Financial charges | 65/66B | €924 | €468 | -€456 | -49.4% |
| Recurring financial charges | 65 | €924 | €468 | -€456 | -49.4% |
| Profit (loss) for the period before taxes | 9903 | €34,862 | €16,900 | -€17,962 | -51.5% |
| Income taxes | 67/77 | €12,169 | €6,328 | -€5,841 | -48.0% |
| Profit (loss) for the period | 9904 | €22,693 | €10,572 | -€12,121 | -53.4% |
| Profit (loss) for the period to be appropriated | 9905 | €22,693 | €10,572 | -€12,121 | -53.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.