DE WINKEL: 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 WINKEL
Largest movements
- Receivables within one year +€9,903
up €9,903 (+253%), from €3,912 to €13,815
of which Trade receivables: +€11,262
- Receivables after one year -€7,387
down €7,387 (-12.2%), from €60,500 to €53,113
- Deferred charges and accrued income -€2,330
down €2,330 (-100%), from €2,330 to €0
- Other debts -€13,916
down €13,916 (-76.9%), from €18,086 to €4,170
- Profit (loss) carried forward +€12,934
new in 2025: €12,934
- Tax, wage and social debts +€8,885
up €8,885 (+99.5%), from €8,927 to €17,811
of which Taxes: +€8,888
- Short-term financial debts -€4,214
down €4,214 (-100%), from €4,214 to €0
- Trade debts -€2,668
down €2,668 (-67.6%), from €3,949 to €1,281
- Gross operating margin -€10,670
down €10,670 (-36.5%), from €29,235 to €18,564
- Taxes -€3,882
down €3,882 (-45.4%), from €8,551 to €4,669
- Financial income -€960
down €960 (-99.3%), from €968 to €7
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 | €70,041 | €70,310 | +€269 | +0.4% |
| Fixed assets | 21/28 | €3,300 | €3,300 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,300 | €2,300 | = | 0.0% |
| Other tangible fixed assets | 26 | €2,300 | €2,300 | = | 0.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €66,741 | €67,010 | +€269 | +0.4% |
| Amounts receivable after more than one year | 29 | €60,500 | €53,113 | -€7,387 | -12.2% |
| Other amounts receivable | 291 | €60,500 | €53,113 | -€7,387 | -12.2% |
| Amounts receivable within one year | 40/41 | €3,912 | €13,815 | +€9,903 | +253% |
| Trade receivables | 40 | €2,463 | €13,724 | +€11,262 | +457% |
| Other amounts receivable | 41 | €1,449 | €91 | -€1,358 | -93.8% |
| Cash at bank and in hand | 54/58 | €0 | €83 | +€83 | |
| Deferred charges and accrued income | 490/1 | €2,330 | €0 | -€2,330 | -100% |
| Total equity and liabilities | 10/49 | €70,041 | €70,310 | +€269 | +0.4% |
| Equity | 10/15 | €33,274 | €46,208 | +€12,934 | +38.9% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €25,774 | €25,774 | = | 0.0% |
| Non-distributable reserves | 130/1 | €35 | €35 | = | 0.0% |
| Reserves not available under the articles | 1311 | €35 | €35 | = | 0.0% |
| Distributable reserves | 133 | €25,739 | €25,739 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €12,934 | +€12,934 | |
| Amounts payable | 17/49 | €36,768 | €24,103 | -€12,665 | -34.4% |
| Amounts payable within one year | 42/48 | €35,176 | €23,263 | -€11,913 | -33.9% |
| Financial debts | 43 | €4,214 | €0 | -€4,214 | -100% |
| Credit institutions | 430/8 | €4,214 | €0 | -€4,214 | -100% |
| Trade debts | 44 | €3,949 | €1,281 | -€2,668 | -67.6% |
| Suppliers | 440/4 | €3,949 | €1,281 | -€2,668 | -67.6% |
| Taxes, remuneration and social security | 45 | €8,927 | €17,811 | +€8,885 | +99.5% |
| Taxes | 450/3 | €4,927 | €13,815 | +€8,888 | +180% |
| Remuneration and social security | 454/9 | €4,000 | €3,996 | -€4 | -0.1% |
| Other amounts payable | 47/48 | €18,086 | €4,170 | -€13,916 | -76.9% |
| Accrued charges and deferred income | 492/3 | €1,592 | €840 | -€752 | -47.2% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Other operating charges | 640/8 | €502 | €721 | +€219 | +43.7% |
| Gross operating margin | 9900 | €29,235 | €18,564 | -€10,670 | -36.5% |
| Operating profit (loss) | 9901 | €28,733 | €17,843 | -€10,890 | -37.9% |
| Financial income | 75/76B | €968 | €7 | -€960 | -99.3% |
| Recurring financial income | 75 | €968 | €7 | -€960 | -99.3% |
| Financial charges | 65/66B | €500 | €247 | -€253 | -50.6% |
| Recurring financial charges | 65 | €500 | €247 | -€253 | -50.6% |
| Profit (loss) for the period before taxes | 9903 | €29,201 | €17,603 | -€11,598 | -39.7% |
| Income taxes | 67/77 | €8,551 | €4,669 | -€3,882 | -45.4% |
| Profit (loss) for the period | 9904 | €20,650 | €12,934 | -€7,716 | -37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,650 | €12,934 | -€7,716 | -37.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.