DFP Winge: 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.
What changed
DFP Winge
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€155,109
2024 · €20,549+€134,560
Equity
€184,468
2024 · €39,359+€145,109
Cash
€335,791
2024 · €235,535+€100,256
Balance sheet total
€1.0m
2024 · €914,744+€99,969
Largest movements
Assets
- Cash +€100,256
up €100,256 (+42.6%), from €235,535 to €335,791
mainly Net result for the year (+€155,109) and Depreciation (+€57,603)
Equity and liabilities
- Profit (loss) carried forward +€145,109
up €145,109, from -€54,141 to €90,968
- Trade debts -€71,374
down €71,374 (-11.2%), from €636,023 to €564,649
- Current portion of long-term debt +€12,745
up €12,745 (+37.7%), from €33,771 to €46,516
- Other debts +€12,303
up €12,303 (+20.7%), from €59,448 to €71,751
Income statement
- Gross operating margin +€112,997
up €112,997 (+53.3%), from €212,187 to €325,184
- Staff costs -€27,130
down €27,130 (-23.5%), from €115,671 to €88,541
- Other operating charges -€13,443
down €13,443 (-81.3%), from €16,541 to €3,098
- Taxes +€7,361
up €7,361 (+1,506%), from €489 to €7,849
- Financial charges +€6,935
up €6,935 (+84.9%), from €8,172 to €15,107
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.
Result 2024
€20,549
Gross operating margin
+€112,997
Staff costs
+€27,130
Depreciation
-€5,074
Other operating charges
+€13,443
Financial income
+€359
Financial charges
-€6,935
Taxes
-€7,361
Result 2025
€155,109
raises the resultlowers the result
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.
From operations
+€159,936
Investment
-€67,359
Financing
+€7,679
Cash 2024
€235,535
From operations (derived)
+€159,936
Net result for the year
+€155,109
Depreciation
+€57,603
Stocks and contracts
+€6,356
Receivables within one year
+€1,634
Deferred charges and accrued income
+€2,053
Trade debts
-€71,374
Tax, wage and social debts
-€3,748
Other debts
+€12,303
Investment (derived)
-€67,359
Investment in fixed assets (net)
-€67,359
Financing
+€7,679
Debts after one year
+€4,933
Current portion of long-term debt
+€12,745
Contributions, distributions and other
-€10,000
Cash 2025
€335,791
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €914,744 | €1,014,713 | +€99,969 | +10.9% |
| Fixed assets | 21/28 | €174,993 | €184,748 | +€9,756 | +5.6% |
| Tangible fixed assets | 22/27 | €174,993 | €184,748 | +€9,756 | +5.6% |
| Plant, machinery and equipment | 23 | €22,315 | €21,078 | -€1,237 | -5.5% |
| Furniture and vehicles | 24 | €57,219 | €44,348 | -€12,871 | -22.5% |
| Other tangible fixed assets | 26 | €95,458 | €119,322 | +€23,864 | +25.0% |
| Current assets | 29/58 | €739,752 | €829,965 | +€90,213 | +12.2% |
| Amounts receivable after more than one year | 29 | €51,715 | €51,715 | = | 0.0% |
| Other amounts receivable | 291 | €51,715 | €51,715 | = | 0.0% |
| Stocks and contracts in progress | 3 | €373,978 | €367,622 | -€6,356 | -1.7% |
| Stocks | 30/36 | €373,978 | €367,622 | -€6,356 | -1.7% |
| Amounts receivable within one year | 40/41 | €49,465 | €47,831 | -€1,634 | -3.3% |
| Trade receivables | 40 | €18,634 | €21,578 | +€2,943 | +15.8% |
| Other amounts receivable | 41 | €30,831 | €26,253 | -€4,577 | -14.8% |
| Cash at bank and in hand | 54/58 | €235,535 | €335,791 | +€100,256 | +42.6% |
| Deferred charges and accrued income | 490/1 | €29,059 | €27,006 | -€2,053 | -7.1% |
| Total equity and liabilities | 10/49 | €914,744 | €1,014,713 | +€99,969 | +10.9% |
| Equity | 10/15 | €39,359 | €184,468 | +€145,109 | +369% |
| Contributions | 10/11 | €85,000 | €85,000 | = | 0.0% |
| Capital | 10 | €85,000 | €85,000 | = | 0.0% |
| Issued capital | 100 | €85,000 | €85,000 | = | 0.0% |
| Reserves | 13 | €8,500 | €8,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,500 | €8,500 | = | 0.0% |
| Legal reserve | 130 | €8,500 | €8,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,141 | €90,968 | +€145,109 | |
| Amounts payable | 17/49 | €875,385 | €830,245 | -€45,140 | -5.2% |
| Amounts payable after more than one year | 17 | €110,764 | €115,698 | +€4,933 | +4.5% |
| Financial debts | 170/4 | €110,764 | €115,698 | +€4,933 | +4.5% |
| Amounts payable within one year | 42/48 | €762,553 | €712,479 | -€50,074 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €33,771 | €46,516 | +€12,745 | +37.7% |
| Trade debts | 44 | €636,023 | €564,649 | -€71,374 | -11.2% |
| Suppliers | 440/4 | €636,023 | €564,649 | -€71,374 | -11.2% |
| Taxes, remuneration and social security | 45 | €33,310 | €29,562 | -€3,748 | -11.3% |
| Taxes | 450/3 | - | €7,849 | +€7,849 | |
| Remuneration and social security | 454/9 | €33,310 | €21,713 | -€11,597 | -34.8% |
| Other amounts payable | 47/48 | €59,448 | €71,751 | +€12,303 | +20.7% |
| Accrued charges and deferred income | 492/3 | €2,068 | €2,068 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €115,671 | €88,541 | -€27,130 | -23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,530 | €57,603 | +€5,074 | +9.7% |
| Other operating charges | 640/8 | €16,541 | €3,098 | -€13,443 | -81.3% |
| Gross operating margin | 9900 | €212,187 | €325,184 | +€112,997 | +53.3% |
| Operating profit (loss) | 9901 | €27,445 | €175,941 | +€148,497 | +541% |
| Financial income | 75/76B | €1,766 | €2,124 | +€359 | +20.3% |
| Recurring financial income | 75 | €1,766 | €2,124 | +€359 | +20.3% |
| Financial charges | 65/66B | €8,172 | €15,107 | +€6,935 | +84.9% |
| Recurring financial charges | 65 | €8,172 | €15,107 | +€6,935 | +84.9% |
| Profit (loss) for the period before taxes | 9903 | €21,038 | €162,959 | +€141,921 | +675% |
| Income taxes | 67/77 | €489 | €7,849 | +€7,361 | +1,506% |
| Profit (loss) for the period | 9904 | €20,549 | €155,109 | +€134,560 | +655% |
| Profit (loss) for the period to be appropriated | 9905 | €20,549 | €155,109 | +€134,560 | +655% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.