DE WITTE & ZONEN: 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 & ZONEN
Largest movements
- Tangible fixed assets -€21,243
down €21,243 (-15.3%), from €138,428 to €117,185
of which Land and buildings: -€22,378
- Cash +€13,154
up €13,154 (+203%), from €6,483 to €19,637
mainly Depreciation (+€25,916) and Net result for the year (+€6,634)
- Deferred charges and accrued income -€4,735
down €4,735 (-54.4%), from €8,702 to €3,967
- Debts after one year -€20,000
down €20,000 (-33.3%), from €60,000 to €40,000
- Reserves +€6,634
up €6,634 (+14.2%), from €46,761 to €53,396
- Other debts -€2,683
down €2,683 (-49.2%), from €5,451 to €2,768
- Accrued charges and deferred income +€2,117
up €2,117 (+39.5%), from €5,365 to €7,482
- Gross operating margin -€4,982
down €4,982 (-10.0%), from €50,044 to €45,062
- Other operating charges +€1,463
up €1,463 (+15.9%), from €9,175 to €10,637
- Depreciation -€1,136
down €1,136 (-4.2%), from €27,052 to €25,916
- Financial charges -€811
down €811 (-30.2%), from €2,685 to €1,874
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 | €153,862 | €141,039 | -€12,824 | -8.3% |
| Fixed assets | 21/28 | €138,428 | €117,185 | -€21,243 | -15.3% |
| Tangible fixed assets | 22/27 | €138,428 | €117,185 | -€21,243 | -15.3% |
| Land and buildings | 22 | €138,428 | €116,050 | -€22,378 | -16.2% |
| Furniture and vehicles | 24 | - | €1,135 | +€1,135 | |
| Current assets | 29/58 | €15,435 | €23,854 | +€8,419 | +54.5% |
| Current investments | 50/53 | €250 | €250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,483 | €19,637 | +€13,154 | +203% |
| Deferred charges and accrued income | 490/1 | €8,702 | €3,967 | -€4,735 | -54.4% |
| Total equity and liabilities | 10/49 | €153,862 | €141,039 | -€12,824 | -8.3% |
| Equity | 10/15 | €75,587 | €82,221 | +€6,634 | +8.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €46,761 | €53,396 | +€6,634 | +14.2% |
| Distributable reserves | 133 | €46,761 | €53,396 | +€6,634 | +14.2% |
| Profit (loss) carried forward | 14 | €8,825 | €8,825 | = | 0.0% |
| Amounts payable | 17/49 | €78,276 | €58,818 | -€19,458 | -24.9% |
| Amounts payable after more than one year | 17 | €60,000 | €40,000 | -€20,000 | -33.3% |
| Financial debts | 170/4 | €60,000 | €40,000 | -€20,000 | -33.3% |
| Amounts payable within one year | 42/48 | €12,911 | €11,336 | -€1,575 | -12.2% |
| Trade debts | 44 | €425 | €1,533 | +€1,107 | +260% |
| Suppliers | 440/4 | €425 | €1,533 | +€1,107 | +260% |
| Advances received on contracts in progress | 46 | €7,035 | €7,035 | = | 0.0% |
| Other amounts payable | 47/48 | €5,451 | €2,768 | -€2,683 | -49.2% |
| Accrued charges and deferred income | 492/3 | €5,365 | €7,482 | +€2,117 | +39.5% |
| Non-recurring operating income | 76A | €13,640 | - | -€13,640 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,052 | €25,916 | -€1,136 | -4.2% |
| Other operating charges | 640/8 | €9,175 | €10,637 | +€1,463 | +15.9% |
| Gross operating margin | 9900 | €50,044 | €45,062 | -€4,982 | -10.0% |
| Operating profit (loss) | 9901 | €13,817 | €8,509 | -€5,309 | -38.4% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €2,685 | €1,874 | -€811 | -30.2% |
| Recurring financial charges | 65 | €2,685 | €1,874 | -€811 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | €11,139 | €6,634 | -€4,505 | -40.4% |
| Profit (loss) for the period | 9904 | €11,139 | €6,634 | -€4,505 | -40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,139 | €6,634 | -€4,505 | -40.4% |
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 13 October 2026 via checked.be.