Dr. Wito Leroy: what changed
Dr. Wito Leroy
Largest movements
- Cash +€8,832
up €8,832 (+26.6%), from €33,157 to €41,989
mainly Net result for the year (+€18,111) and Tax, wage and social debts (+€4,560)
- Tangible fixed assets +€6,723
up €6,723 (+66.2%), from €10,151 to €16,875
of which Plant, machinery and equipment: +€3,925
- Deferred charges and accrued income +€3,380
up €3,380 (+222%), from €1,525 to €4,905
- Receivables within one year +€1,108
up €1,108 (+11.6%), from €9,576 to €10,684
of which Other amounts receivable: +€4,237
- Reserves +€18,111
up €18,111 (+46.6%), from €38,880 to €56,991
- Tax, wage and social debts +€4,560
up €4,560 (+46.4%), from €9,833 to €14,393
- Trade debts -€1,511
down €1,511 (-75.7%), from €1,995 to €484
- Accrued charges and deferred income -€1,200
down €1,200 (-100%), from €1,200 to €0
- Gross operating margin -€25,683
down €25,683 (-49.0%), from €52,455 to €26,772
- Taxes -€5,274
down €5,274 (-53.6%), from €9,833 to €4,560
- Depreciation +€1,578
up €1,578 (+78.0%), from €2,022 to €3,599
- Other operating charges -€928
down €928 (-54.6%), from €1,702 to €773
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,409 | €74,452 | +€20,043 | +36.8% |
| Fixed assets | 21/28 | €10,151 | €16,875 | +€6,723 | +66.2% |
| Tangible fixed assets | 22/27 | €10,151 | €16,875 | +€6,723 | +66.2% |
| Plant, machinery and equipment | 23 | €4,778 | €8,703 | +€3,925 | +82.1% |
| Furniture and vehicles | 24 | €5,374 | €8,172 | +€2,799 | +52.1% |
| Current assets | 29/58 | €44,257 | €57,577 | +€13,320 | +30.1% |
| Amounts receivable within one year | 40/41 | €9,576 | €10,684 | +€1,108 | +11.6% |
| Trade receivables | 40 | €3,129 | €0 | -€3,129 | -100% |
| Other amounts receivable | 41 | €6,447 | €10,684 | +€4,237 | +65.7% |
| Cash at bank and in hand | 54/58 | €33,157 | €41,989 | +€8,832 | +26.6% |
| Deferred charges and accrued income | 490/1 | €1,525 | €4,905 | +€3,380 | +222% |
| Total equity and liabilities | 10/49 | €54,409 | €74,452 | +€20,043 | +36.8% |
| Equity | 10/15 | €41,380 | €59,491 | +€18,111 | +43.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €38,880 | €56,991 | +€18,111 | +46.6% |
| Distributable reserves | 133 | €38,880 | €56,991 | +€18,111 | +46.6% |
| Amounts payable | 17/49 | €13,029 | €14,961 | +€1,932 | +14.8% |
| Amounts payable within one year | 42/48 | €11,829 | €14,961 | +€3,132 | +26.5% |
| Financial debts | 43 | - | €83 | +€83 | |
| Credit institutions | 430/8 | - | €83 | +€83 | |
| Trade debts | 44 | €1,995 | €484 | -€1,511 | -75.7% |
| Suppliers | 440/4 | €1,995 | €484 | -€1,511 | -75.7% |
| Taxes, remuneration and social security | 45 | €9,833 | €14,393 | +€4,560 | +46.4% |
| Taxes | 450/3 | €9,833 | €14,393 | +€4,560 | +46.4% |
| Accrued charges and deferred income | 492/3 | €1,200 | €0 | -€1,200 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,022 | €3,599 | +€1,578 | +78.0% |
| Other operating charges | 640/8 | €1,702 | €773 | -€928 | -54.6% |
| Gross operating margin | 9900 | €52,455 | €26,772 | -€25,683 | -49.0% |
| Operating profit (loss) | 9901 | €48,732 | €22,399 | -€26,333 | -54.0% |
| Financial income | 75/76B | €185 | €331 | +€147 | +79.5% |
| Recurring financial income | 75 | €185 | €331 | +€147 | +79.5% |
| Financial charges | 65/66B | €203 | €59 | -€144 | -70.8% |
| Recurring financial charges | 65 | €203 | €59 | -€144 | -70.8% |
| Profit (loss) for the period before taxes | 9903 | €48,713 | €22,671 | -€26,043 | -53.5% |
| Income taxes | 67/77 | €9,833 | €4,560 | -€5,274 | -53.6% |
| Profit (loss) for the period | 9904 | €38,880 | €18,111 | -€20,769 | -53.4% |
| Profit (loss) for the period to be appropriated | 9905 | €38,880 | €18,111 | -€20,769 | -53.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.