DE WITTE LELIE: 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 WITTE LELIE
Largest movements
- Tangible fixed assets -€78,359
down €78,359 (-11.7%), from €670,852 to €592,493
of which Land and buildings: -€50,256
- Receivables within one year +€23,862
up €23,862 (+97.7%), from €24,433 to €48,294
of which Other amounts receivable: +€30,271
- Cash -€9,271
down €9,271 (-21.2%), from €43,637 to €34,366
mainly Short-term financial debts (-€130,000) and Other debts (-€39,702)
- Short-term financial debts -€130,000
no longer reported in 2025 (was €130,000)
- Debts after one year +€121,124
up €121,124 (+8.7%), from €1.4m to €1.5m
- Other debts -€39,702
no longer reported in 2025 (was €39,702)
- Profit (loss) carried forward +€20,554
up €20,554 (+1.2%), from -€1.7m to -€1.7m
- Trade debts -€19,334
down €19,334 (-15.9%), from €121,445 to €102,111
- Gross operating margin +€168,921
up €168,921 (+57.9%), from €291,749 to €460,670
- Other operating charges -€12,854
down €12,854 (-49.9%), from €25,757 to €12,903
- Staff costs -€9,363
down €9,363 (-2.9%), from €322,037 to €312,674
- Depreciation -€6,666
down €6,666 (-6.1%), from €108,724 to €102,059
- Financial charges +€4,682
up €4,682 (+58.1%), from €8,059 to €12,740
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.
Cash bridge derived
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 | €748,016 | €687,362 | -€60,654 | -8.1% |
| Fixed assets | 21/28 | €671,443 | €593,084 | -€78,359 | -11.7% |
| Tangible fixed assets | 22/27 | €670,852 | €592,493 | -€78,359 | -11.7% |
| Land and buildings | 22 | €477,899 | €427,643 | -€50,256 | -10.5% |
| Plant, machinery and equipment | 23 | €75,635 | €63,994 | -€11,641 | -15.4% |
| Furniture and vehicles | 24 | €117,318 | €100,856 | -€16,462 | -14.0% |
| Financial fixed assets | 28 | €592 | €592 | = | 0.0% |
| Current assets | 29/58 | €76,573 | €94,278 | +€17,705 | +23.1% |
| Stocks and contracts in progress | 3 | €7,814 | €11,617 | +€3,803 | +48.7% |
| Stocks | 30/36 | €7,814 | €11,617 | +€3,803 | +48.7% |
| Amounts receivable within one year | 40/41 | €24,433 | €48,294 | +€23,862 | +97.7% |
| Trade receivables | 40 | €6,409 | - | -€6,409 | |
| Other amounts receivable | 41 | €18,024 | €48,294 | +€30,271 | +167.9% |
| Cash at bank and in hand | 54/58 | €43,637 | €34,366 | -€9,271 | -21.2% |
| Deferred charges and accrued income | 490/1 | €689 | - | -€689 | |
| Total equity and liabilities | 10/49 | €748,016 | €687,362 | -€60,654 | -8.1% |
| Equity | 10/15 | -€993,156 | -€972,601 | +€20,554 | +2.1% |
| Contributions | 10/11 | €731,500 | €731,500 | = | 0.0% |
| Capital | 10 | €731,500 | €731,500 | = | 0.0% |
| Issued capital | 100 | €731,500 | €731,500 | = | 0.0% |
| Reserves | 13 | €5,857 | €5,857 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,857 | €5,857 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,730,512 | -€1,709,958 | +€20,554 | +1.2% |
| Amounts payable | 17/49 | €1,741,172 | €1,659,963 | -€81,209 | -4.7% |
| Amounts payable after more than one year | 17 | €1,398,795 | €1,519,919 | +€121,124 | +8.7% |
| Financial debts | 170/4 | €1,398,795 | €1,519,919 | +€121,124 | +8.7% |
| Amounts payable within one year | 42/48 | €342,377 | €139,461 | -€202,916 | -59.3% |
| Financial debts | 43 | €130,000 | - | -€130,000 | |
| Credit institutions | 430/8 | €130,000 | - | -€130,000 | |
| Trade debts | 44 | €121,445 | €102,111 | -€19,334 | -15.9% |
| Suppliers | 440/4 | €121,445 | €102,111 | -€19,334 | -15.9% |
| Taxes, remuneration and social security | 45 | €51,230 | €37,350 | -€13,880 | -27.1% |
| Taxes | 450/3 | €7,634 | €11,064 | +€3,430 | +44.9% |
| Remuneration and social security | 454/9 | €43,595 | €26,286 | -€17,310 | -39.7% |
| Other amounts payable | 47/48 | €39,702 | - | -€39,702 | |
| Accrued charges and deferred income | 492/3 | - | €583 | +€583 | |
| Remuneration, social security and pensions | 62 | €322,037 | €312,674 | -€9,363 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108,724 | €102,059 | -€6,666 | -6.1% |
| Other operating charges | 640/8 | €25,757 | €12,903 | -€12,854 | -49.9% |
| Gross operating margin | 9900 | €291,749 | €460,670 | +€168,921 | +57.9% |
| Operating profit (loss) | 9901 | -€164,769 | €33,035 | +€197,804 | |
| Financial income | 75/76B | €16 | €39 | +€23 | +138.8% |
| Recurring financial income | 75 | €16 | €39 | +€23 | +138.8% |
| Financial charges | 65/66B | €8,059 | €12,740 | +€4,682 | +58.1% |
| Recurring financial charges | 65 | €8,059 | €12,740 | +€4,682 | +58.1% |
| Profit (loss) for the period before taxes | 9903 | -€172,811 | €20,334 | +€193,145 | |
| Income taxes | 67/77 | €405 | -€221 | -€626 | |
| Profit (loss) for the period | 9904 | -€173,216 | €20,554 | +€193,771 | |
| Profit (loss) for the period to be appropriated | 9905 | -€173,216 | €20,554 | +€193,771 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.