De Wit - Racing: 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 Wit - Racing
Largest movements
- Cash +€414
up €414 (+187%), from €221 to €635
mainly Net result for the year (+€14,075) and Accrued charges and deferred income (+€1,797)
- Tangible fixed assets -€144
down €144 (-1.3%), from €11,343 to €11,199
of which Land and buildings: -€220
- Profit (loss) carried forward +€14,075
up €14,075 (+5.7%), from -€246,245 to -€232,170
- Other debts -€12,496
down €12,496 (-6.7%), from €186,678 to €174,183
- Trade debts -€4,002
down €4,002 (-70.9%), from €5,645 to €1,644
- Accrued charges and deferred income +€1,797
up €1,797 (+170%), from €1,056 to €2,853
- Short-term financial debts +€895
new in 2025: €895
- Gross operating margin +€11,835
up €11,835 (+143%), from €8,291 to €20,125
- Other operating charges +€1,673
up €1,673 (+153%), from €1,096 to €2,769
- Financial charges -€399
down €399 (-51.2%), from €779 to €380
- Depreciation -€294
down €294 (-15.2%), from €1,938 to €1,644
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 | €11,563 | €11,833 | +€270 | +2.3% |
| Fixed assets | 21/28 | €11,343 | €11,199 | -€144 | -1.3% |
| Tangible fixed assets | 22/27 | €11,343 | €11,199 | -€144 | -1.3% |
| Land and buildings | 22 | €1,360 | €1,140 | -€220 | -16.2% |
| Plant, machinery and equipment | 23 | €9,982 | €10,058 | +€76 | +0.8% |
| Current assets | 29/58 | €221 | €635 | +€414 | +187% |
| Cash at bank and in hand | 54/58 | €221 | €635 | +€414 | +187% |
| Total equity and liabilities | 10/49 | €11,563 | €11,833 | +€270 | +2.3% |
| Equity | 10/15 | -€181,816 | -€167,741 | +€14,075 | +7.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €45,837 | €45,837 | = | 0.0% |
| Non-distributable reserves | 130/1 | €769 | €769 | = | 0.0% |
| Reserves not available under the articles | 1311 | €769 | €769 | = | 0.0% |
| Distributable reserves | 133 | €45,067 | €45,067 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€246,245 | -€232,170 | +€14,075 | +5.7% |
| Amounts payable | 17/49 | €193,380 | €179,575 | -€13,805 | -7.1% |
| Amounts payable within one year | 42/48 | €192,324 | €176,721 | -€15,603 | -8.1% |
| Financial debts | 43 | - | €895 | +€895 | |
| Credit institutions | 430/8 | - | €895 | +€895 | |
| Trade debts | 44 | €5,645 | €1,644 | -€4,002 | -70.9% |
| Suppliers | 440/4 | €5,645 | €1,644 | -€4,002 | -70.9% |
| Other amounts payable | 47/48 | €186,678 | €174,183 | -€12,496 | -6.7% |
| Accrued charges and deferred income | 492/3 | €1,056 | €2,853 | +€1,797 | +170% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,938 | €1,644 | -€294 | -15.2% |
| Other operating charges | 640/8 | €1,096 | €2,769 | +€1,673 | +153% |
| Non-recurring operating charges | 66A | - | €1,258 | +€1,258 | |
| Gross operating margin | 9900 | €8,291 | €20,125 | +€11,835 | +143% |
| Operating profit (loss) | 9901 | €5,257 | €14,455 | +€9,198 | +175% |
| Financial charges | 65/66B | €779 | €380 | -€399 | -51.2% |
| Recurring financial charges | 65 | €779 | €380 | -€399 | -51.2% |
| Profit (loss) for the period before taxes | 9903 | €4,478 | €14,075 | +€9,597 | +214% |
| Income taxes | 67/77 | €17 | - | -€17 | |
| Profit (loss) for the period | 9904 | €4,461 | €14,075 | +€9,614 | +216% |
| Profit (loss) for the period to be appropriated | 9905 | €4,461 | €14,075 | +€9,614 | +216% |
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.