DE WIT SONJA: 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 SONJA
Largest movements
- Cash +€532,903
up €532,903 (+207%), from €257,017 to €789,920
mainly Current investments (+€332,000) and Net result for the year (+€259,317)
- Current investments -€332,000
down €332,000 (-58.2%), from €570,598 to €238,598
- Tangible fixed assets -€91,772
down €91,772 (-10.7%), from €858,324 to €766,552
- Receivables within one year -€85,624
down €85,624 (-90.7%), from €94,403 to €8,779
of which Other amounts receivable: -€50,660
- Reserves +€51,077
up €51,077 (+3.4%), from €1.5m to €1.6m
of which Distributable reserves: +€51,077
- Debts after one year -€31,415
no longer reported in 2025 (was €31,415)
- Staff costs +€35,692
up €35,692 (+99.1%), from €36,000 to €71,692
- Gross operating margin -€31,428
down €31,428 (-5.5%), from €573,591 to €542,163
- Taxes -€22,468
down €22,468 (-16.3%), from €137,755 to €115,287
- Depreciation +€10,354
up €10,354 (+11.9%), from €86,753 to €97,107
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 | €1,792,454 | €1,819,527 | +€27,073 | +1.5% |
| Fixed assets | 21/28 | €858,374 | €766,602 | -€91,772 | -10.7% |
| Tangible fixed assets | 22/27 | €858,324 | €766,552 | -€91,772 | -10.7% |
| Land and buildings | 22 | €722,169 | €680,167 | -€42,003 | -5.8% |
| Plant, machinery and equipment | 23 | €56,622 | €35,186 | -€21,436 | -37.9% |
| Furniture and vehicles | 24 | €79,533 | €51,199 | -€28,333 | -35.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €934,080 | €1,052,925 | +€118,845 | +12.7% |
| Stocks and contracts in progress | 3 | €10,108 | €13,523 | +€3,415 | +33.8% |
| Stocks | 30/36 | €10,108 | €13,523 | +€3,415 | +33.8% |
| Amounts receivable within one year | 40/41 | €94,403 | €8,779 | -€85,624 | -90.7% |
| Trade receivables | 40 | €43,733 | €8,770 | -€34,964 | -79.9% |
| Other amounts receivable | 41 | €50,670 | €10 | -€50,660 | -100.0% |
| Current investments | 50/53 | €570,598 | €238,598 | -€332,000 | -58.2% |
| Cash at bank and in hand | 54/58 | €257,017 | €789,920 | +€532,903 | +207% |
| Deferred charges and accrued income | 490/1 | €1,953 | €2,104 | +€151 | +7.7% |
| Total equity and liabilities | 10/49 | €1,792,454 | €1,819,527 | +€27,073 | +1.5% |
| Equity | 10/15 | €1,647,216 | €1,698,293 | +€51,077 | +3.1% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €1,522,216 | €1,573,293 | +€51,077 | +3.4% |
| Tax-exempt reserves | 132 | €117,254 | €117,254 | = | 0.0% |
| Distributable reserves | 133 | €1,404,962 | €1,456,039 | +€51,077 | +3.6% |
| Amounts payable | 17/49 | €145,239 | €121,234 | -€24,005 | -16.5% |
| Amounts payable after more than one year | 17 | €31,415 | - | -€31,415 | |
| Financial debts | 170/4 | €31,415 | - | -€31,415 | |
| Amounts payable within one year | 42/48 | €113,824 | €121,234 | +€7,410 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €31,092 | €31,415 | +€323 | +1.0% |
| Trade debts | 44 | €22,450 | €11,796 | -€10,653 | -47.5% |
| Suppliers | 440/4 | €22,450 | €11,796 | -€10,653 | -47.5% |
| Taxes, remuneration and social security | 45 | €24,632 | €38,326 | +€13,694 | +55.6% |
| Taxes | 450/3 | €21,989 | €24,900 | +€2,911 | +13.2% |
| Remuneration and social security | 454/9 | €2,643 | €13,427 | +€10,783 | +408% |
| Other amounts payable | 47/48 | €35,651 | €39,697 | +€4,046 | +11.3% |
| Non-recurring operating income | 76A | - | €500 | +€500 | |
| Remuneration, social security and pensions | 62 | €36,000 | €71,692 | +€35,692 | +99.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,753 | €97,107 | +€10,354 | +11.9% |
| Other operating charges | 640/8 | €5,843 | €5,725 | -€118 | -2.0% |
| Gross operating margin | 9900 | €573,591 | €542,163 | -€31,428 | -5.5% |
| Operating profit (loss) | 9901 | €444,996 | €367,639 | -€77,357 | -17.4% |
| Financial income | 75/76B | €3,653 | €8,789 | +€5,137 | +141% |
| Recurring financial income | 75 | €3,653 | €8,789 | +€5,137 | +141% |
| Financial charges | 65/66B | €2,695 | €1,825 | -€871 | -32.3% |
| Recurring financial charges | 65 | €2,695 | €1,825 | -€871 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | €445,953 | €374,604 | -€71,349 | -16.0% |
| Income taxes | 67/77 | €137,755 | €115,287 | -€22,468 | -16.3% |
| Profit (loss) for the period | 9904 | €308,198 | €259,317 | -€48,881 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €308,198 | €259,317 | -€48,881 | -15.9% |
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.