DE WILDE TOM: 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 TOM
Largest movements
- Cash -€33,589
down €33,589 (-46.3%), from €72,571 to €38,983
mainly Other debts (-€33,190) and Investment in fixed assets (net) (-€11,508)
- Tangible fixed assets +€10,779
up €10,779 (+456%), from €2,362 to €13,140
of which Plant, machinery and equipment: +€10,942
- Deferred charges and accrued income -€4,178
down €4,178 (-94.5%), from €4,423 to €244
- Other debts -€33,190
no longer reported in 2025 (was €33,190)
- Reserves +€5,799
up €5,799 (+15.5%), from €37,509 to €43,308
of which Distributable reserves: +€5,799
- Current portion of long-term debt -€1,522
no longer reported in 2025 (was €1,522)
- Depreciation -€7,691
down €7,691 (-91.3%), from €8,421 to €730
- Gross operating margin -€5,460
down €5,460 (-23.2%), from €23,500 to €18,040
- Taxes +€4,152
up €4,152 (+293%), from €1,415 to €5,567
- Other operating charges -€242
down €242 (-19.1%), from €1,268 to €1,026
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 | €92,601 | €64,571 | -€28,030 | -30.3% |
| Fixed assets | 21/28 | €2,612 | €13,390 | +€10,779 | +413% |
| Tangible fixed assets | 22/27 | €2,362 | €13,140 | +€10,779 | +456% |
| Plant, machinery and equipment | 23 | €2,198 | €13,140 | +€10,942 | +498% |
| Furniture and vehicles | 24 | €163 | - | -€163 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €89,989 | €51,181 | -€38,808 | -43.1% |
| Stocks and contracts in progress | 3 | €6,810 | €6,244 | -€566 | -8.3% |
| Stocks | 30/36 | €6,810 | €6,244 | -€566 | -8.3% |
| Amounts receivable within one year | 40/41 | €6,185 | €5,710 | -€476 | -7.7% |
| Trade receivables | 40 | €4,610 | €5,338 | +€728 | +15.8% |
| Other amounts receivable | 41 | €1,576 | €372 | -€1,204 | -76.4% |
| Cash at bank and in hand | 54/58 | €72,571 | €38,983 | -€33,589 | -46.3% |
| Deferred charges and accrued income | 490/1 | €4,423 | €244 | -€4,178 | -94.5% |
| Total equity and liabilities | 10/49 | €92,601 | €64,571 | -€28,030 | -30.3% |
| Equity | 10/15 | €56,259 | €62,058 | +€5,799 | +10.3% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €37,509 | €43,308 | +€5,799 | +15.5% |
| Tax-exempt reserves | 132 | €184 | €184 | = | 0.0% |
| Distributable reserves | 133 | €37,325 | €43,123 | +€5,799 | +15.5% |
| Amounts payable | 17/49 | €36,342 | €2,514 | -€33,828 | -93.1% |
| Amounts payable within one year | 42/48 | €36,342 | €2,514 | -€33,828 | -93.1% |
| Current portion of amounts payable after more than one year | 42 | €1,522 | - | -€1,522 | |
| Trade debts | 44 | €170 | €188 | +€18 | +10.6% |
| Suppliers | 440/4 | €170 | €188 | +€18 | +10.6% |
| Taxes, remuneration and social security | 45 | €1,460 | €2,326 | +€866 | +59.3% |
| Taxes | 450/3 | €1,460 | €2,326 | +€866 | +59.3% |
| Other amounts payable | 47/48 | €33,190 | - | -€33,190 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,421 | €730 | -€7,691 | -91.3% |
| Other operating charges | 640/8 | €1,268 | €1,026 | -€242 | -19.1% |
| Non-recurring operating charges | 66A | €9,701 | €1,015 | -€8,686 | -89.5% |
| Gross operating margin | 9900 | €23,500 | €18,040 | -€5,460 | -23.2% |
| Operating profit (loss) | 9901 | €4,110 | €15,269 | +€11,159 | +272% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €153 | €115 | -€38 | -24.9% |
| Recurring financial charges | 65 | €153 | €115 | -€38 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €3,957 | €15,155 | +€11,199 | +283% |
| Income taxes | 67/77 | €1,415 | €5,567 | +€4,152 | +293% |
| Profit (loss) for the period | 9904 | €2,542 | €9,589 | +€7,047 | +277% |
| Profit (loss) for the period to be appropriated | 9905 | €2,542 | €9,589 | +€7,047 | +277% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.