DE WINGERHEYDE: 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 WINGERHEYDE
Largest movements
- Cash -€5,014
down €5,014 (-64.3%), from €7,799 to €2,784
mainly Net result for the year (-€19,281)
- Receivables within one year -€2,256
down €2,256 (-9.8%), from €22,940 to €20,684
of which Trade receivables: -€1,561
- Tangible fixed assets -€1,634
down €1,634 (-41.8%), from €3,906 to €2,273
of which Land and buildings: -€1,258
- Profit (loss) carried forward -€19,281
down €19,281 (-93.7%), from -€20,585 to -€39,867
- Other debts +€5,408
up €5,408 (+42.4%), from €12,745 to €18,153
- Trade debts +€4,969
up €4,969 (+151%), from €3,296 to €8,265
- Write-downs -€9,536
new in 2025: -€9,536
- Gross operating margin -€4,548
down €4,548 (-26.9%), from -€16,914 to -€21,462
- Depreciation -€250
down €250 (-13.3%), from €1,884 to €1,634
- Other operating charges -€247
down €247 (-28.8%), from €855 to €609
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 | €34,834 | €25,930 | -€8,904 | -25.6% |
| Fixed assets | 21/28 | €3,906 | €2,273 | -€1,634 | -41.8% |
| Tangible fixed assets | 22/27 | €3,906 | €2,273 | -€1,634 | -41.8% |
| Land and buildings | 22 | €2,904 | €1,647 | -€1,258 | -43.3% |
| Plant, machinery and equipment | 23 | €1,002 | €626 | -€376 | -37.6% |
| Current assets | 29/58 | €30,928 | €23,658 | -€7,270 | -23.5% |
| Stocks and contracts in progress | 3 | €180 | €180 | = | 0.0% |
| Stocks | 30/36 | €180 | €180 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22,940 | €20,684 | -€2,256 | -9.8% |
| Trade receivables | 40 | €21,763 | €20,202 | -€1,561 | -7.2% |
| Other amounts receivable | 41 | €1,176 | €482 | -€695 | -59.0% |
| Current investments | 50/53 | €10 | €10 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,799 | €2,784 | -€5,014 | -64.3% |
| Total equity and liabilities | 10/49 | €34,834 | €25,930 | -€8,904 | -25.6% |
| Equity | 10/15 | €18,793 | -€488 | -€19,281 | |
| Reserves | 13 | €39,378 | €39,378 | = | 0.0% |
| Distributable reserves | 133 | €39,378 | €39,378 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,585 | -€39,867 | -€19,281 | -93.7% |
| Amounts payable | 17/49 | €16,041 | €26,418 | +€10,377 | +64.7% |
| Amounts payable within one year | 42/48 | €16,041 | €26,418 | +€10,377 | +64.7% |
| Trade debts | 44 | €3,296 | €8,265 | +€4,969 | +151% |
| Suppliers | 440/4 | €3,296 | €8,265 | +€4,969 | +151% |
| Other amounts payable | 47/48 | €12,745 | €18,153 | +€5,408 | +42.4% |
| Remuneration, social security and pensions | 62 | €9 | - | -€9 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,884 | €1,634 | -€250 | -13.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€9,536 | -€9,536 | |
| Other operating charges | 640/8 | €855 | €609 | -€247 | -28.8% |
| Non-recurring operating charges | 66A | - | €4,880 | +€4,880 | |
| Gross operating margin | 9900 | -€16,914 | -€21,462 | -€4,548 | -26.9% |
| Operating profit (loss) | 9901 | -€19,663 | -€19,049 | +€613 | +3.1% |
| Financial income | 75/76B | €45 | €3 | -€42 | -93.6% |
| Recurring financial income | 75 | €45 | €3 | -€42 | -93.6% |
| Financial charges | 65/66B | €341 | €235 | -€106 | -31.2% |
| Recurring financial charges | 65 | €341 | €235 | -€106 | -31.2% |
| Profit (loss) for the period before taxes | 9903 | -€19,960 | -€19,281 | +€678 | +3.4% |
| Profit (loss) for the period | 9904 | -€19,960 | -€19,281 | +€678 | +3.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,960 | -€19,281 | +€678 | +3.4% |
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 15 October 2026 via checked.be.