DE WITTE OOIEVAAR: 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 OOIEVAAR
Largest movements
- Cash -€14,997
down €14,997 (-13.4%), from €112,086 to €97,089
mainly Debts after one year (-€23,568) and Current portion of long-term debt (-€10,105)
- Tangible fixed assets -€6,264
down €6,264 (-4.4%), from €140,771 to €134,507
of which Plant, machinery and equipment: -€4,262
- Debts after one year -€23,568
down €23,568 (-14.8%), from €159,418 to €135,850
- Current portion of long-term debt -€10,105
down €10,105 (-30.0%), from €33,674 to €23,568
- Reserves +€6,000
up €6,000 (+13.9%), from €43,017 to €49,017
of which Distributable reserves: +€6,000
- Trade debts +€5,308
up €5,308 (+29.5%), from €17,977 to €23,286
- Gross operating margin -€19,230
down €19,230 (-19.1%), from €100,841 to €81,611
- Depreciation -€4,916
down €4,916 (-33.7%), from €14,572 to €9,656
- Other operating charges +€4,815
up €4,815 (+99.0%), from €4,862 to €9,676
- Taxes -€4,342
down €4,342 (-58.1%), from €7,474 to €3,132
- Financial charges -€1,890
down €1,890 (-41.1%), from €4,594 to €2,704
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 | €337,388 | €316,422 | -€20,966 | -6.2% |
| Fixed assets | 21/28 | €140,771 | €134,507 | -€6,264 | -4.4% |
| Tangible fixed assets | 22/27 | €140,771 | €134,507 | -€6,264 | -4.4% |
| Land and buildings | 22 | €126,944 | €123,077 | -€3,867 | -3.0% |
| Plant, machinery and equipment | 23 | €13,827 | €9,564 | -€4,262 | -30.8% |
| Furniture and vehicles | 24 | - | €1,865 | +€1,865 | |
| Current assets | 29/58 | €196,618 | €181,915 | -€14,702 | -7.5% |
| Stocks and contracts in progress | 3 | €71,073 | €69,830 | -€1,243 | -1.7% |
| Stocks | 30/36 | €71,073 | €69,830 | -€1,243 | -1.7% |
| Amounts receivable within one year | 40/41 | €13,459 | €13,488 | +€29 | +0.2% |
| Trade receivables | 40 | €13,459 | €13,457 | -€2 | 0.0% |
| Other amounts receivable | 41 | - | €31 | +€31 | |
| Cash at bank and in hand | 54/58 | €112,086 | €97,089 | -€14,997 | -13.4% |
| Deferred charges and accrued income | 490/1 | - | €1,509 | +€1,509 | |
| Total equity and liabilities | 10/49 | €337,388 | €316,422 | -€20,966 | -6.2% |
| Equity | 10/15 | €110,311 | €116,792 | +€6,481 | +5.9% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €43,017 | €49,017 | +€6,000 | +13.9% |
| Non-distributable reserves | 130/1 | €3,017 | €3,017 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,017 | €3,017 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €46,000 | +€6,000 | +15.0% |
| Profit (loss) carried forward | 14 | -€7,074 | -€6,593 | +€481 | +6.8% |
| Amounts payable | 17/49 | €227,077 | €199,630 | -€27,447 | -12.1% |
| Amounts payable after more than one year | 17 | €159,418 | €135,850 | -€23,568 | -14.8% |
| Financial debts | 170/4 | €159,418 | €135,850 | -€23,568 | -14.8% |
| Amounts payable within one year | 42/48 | €67,259 | €62,791 | -€4,468 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €33,674 | €23,568 | -€10,105 | -30.0% |
| Trade debts | 44 | €17,977 | €23,286 | +€5,308 | +29.5% |
| Suppliers | 440/4 | €17,977 | €23,286 | +€5,308 | +29.5% |
| Taxes, remuneration and social security | 45 | €4,479 | €3,644 | -€836 | -18.7% |
| Taxes | 450/3 | €2,197 | €1,201 | -€996 | -45.3% |
| Remuneration and social security | 454/9 | €2,283 | €2,443 | +€160 | +7.0% |
| Other amounts payable | 47/48 | €11,129 | €12,293 | +€1,164 | +10.5% |
| Accrued charges and deferred income | 492/3 | €400 | €989 | +€589 | +147% |
| Remuneration, social security and pensions | 62 | €51,910 | €50,513 | -€1,397 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,572 | €9,656 | -€4,916 | -33.7% |
| Other operating charges | 640/8 | €4,862 | €9,676 | +€4,815 | +99.0% |
| Gross operating margin | 9900 | €100,841 | €81,611 | -€19,230 | -19.1% |
| Operating profit (loss) | 9901 | €29,497 | €11,767 | -€17,731 | -60.1% |
| Financial income | 75/76B | €168 | €550 | +€382 | +228% |
| Recurring financial income | 75 | €168 | €550 | +€382 | +228% |
| Financial charges | 65/66B | €4,594 | €2,704 | -€1,890 | -41.1% |
| Recurring financial charges | 65 | €4,594 | €2,704 | -€1,890 | -41.1% |
| Profit (loss) for the period before taxes | 9903 | €25,071 | €9,613 | -€15,458 | -61.7% |
| Income taxes | 67/77 | €7,474 | €3,132 | -€4,342 | -58.1% |
| Profit (loss) for the period | 9904 | €17,597 | €6,481 | -€11,116 | -63.2% |
| Profit (loss) for the period to be appropriated | 9905 | €17,597 | €6,481 | -€11,116 | -63.2% |
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 24 October 2026 via checked.be.