DRE WUYTS: 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.
DRE WUYTS
Largest movements
- Receivables within one year +€59,478
up €59,478 (+55.3%), from €107,571 to €167,049
of which Trade receivables: +€47,059
- Current investments -€46,955
down €46,955 (-20.0%), from €234,205 to €187,250
- Cash +€32,788
up €32,788 (+205%), from €16,019 to €48,807
mainly Trade debts (+€51,786) and Current investments (+€46,955)
- Tangible fixed assets -€27,322
down €27,322 (-34.7%), from €78,803 to €51,481
of which Plant, machinery and equipment: -€20,788
- Trade debts +€51,786
up €51,786 (+147%), from €35,195 to €86,981
- Reserves -€30,645
down €30,645 (-8.7%), from €350,918 to €320,273
- Staff costs +€11,352
up €11,352 (+6.6%), from €170,782 to €182,135
- Gross operating margin +€6,701
up €6,701 (+2.6%), from €254,914 to €261,616
- Other operating charges -€2,974
down €2,974 (-57.6%), from €5,162 to €2,188
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €441,744 | €459,864 | +€18,120 | +4.1% |
| Fixed assets | 21/28 | €78,830 | €51,508 | -€27,322 | -34.7% |
| Tangible fixed assets | 22/27 | €78,803 | €51,481 | -€27,322 | -34.7% |
| Plant, machinery and equipment | 23 | €50,950 | €30,162 | -€20,788 | -40.8% |
| Furniture and vehicles | 24 | €27,853 | €21,319 | -€6,534 | -23.5% |
| Financial fixed assets | 28 | €27 | €27 | = | 0.0% |
| Current assets | 29/58 | €362,914 | €408,355 | +€45,442 | +12.5% |
| Amounts receivable within one year | 40/41 | €107,571 | €167,049 | +€59,478 | +55.3% |
| Trade receivables | 40 | €93,020 | €140,079 | +€47,059 | +50.6% |
| Other amounts receivable | 41 | €14,550 | €26,970 | +€12,419 | +85.4% |
| Current investments | 50/53 | €234,205 | €187,250 | -€46,955 | -20.0% |
| Cash at bank and in hand | 54/58 | €16,019 | €48,807 | +€32,788 | +205% |
| Deferred charges and accrued income | 490/1 | €5,119 | €5,249 | +€130 | +2.5% |
| Total equity and liabilities | 10/49 | €441,744 | €459,864 | +€18,120 | +4.1% |
| Equity | 10/15 | €369,518 | €338,873 | -€30,645 | -8.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €350,918 | €320,273 | -€30,645 | -8.7% |
| Distributable reserves | 133 | €350,918 | €320,273 | -€30,645 | -8.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €72,226 | €120,991 | +€48,765 | +67.5% |
| Amounts payable within one year | 42/48 | €72,226 | €120,991 | +€48,765 | +67.5% |
| Trade debts | 44 | €35,195 | €86,981 | +€51,786 | +147% |
| Suppliers | 440/4 | €35,195 | €86,981 | +€51,786 | +147% |
| Taxes, remuneration and social security | 45 | €36,872 | €34,010 | -€2,862 | -7.8% |
| Taxes | 450/3 | €18,470 | €4,722 | -€13,748 | -74.4% |
| Remuneration and social security | 454/9 | €18,402 | €29,288 | +€10,886 | +59.2% |
| Other amounts payable | 47/48 | €160 | €0 | -€160 | -100% |
| Non-recurring operating income | 76A | €3,760 | €0 | -€3,760 | -100% |
| Remuneration, social security and pensions | 62 | €170,782 | €182,135 | +€11,352 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,760 | €29,793 | +€33 | +0.1% |
| Other operating charges | 640/8 | €5,162 | €2,188 | -€2,974 | -57.6% |
| Gross operating margin | 9900 | €254,914 | €261,616 | +€6,701 | +2.6% |
| Operating profit (loss) | 9901 | €49,210 | €47,500 | -€1,710 | -3.5% |
| Financial income | 75/76B | €6,341 | €4,326 | -€2,015 | -31.8% |
| Recurring financial income | 75 | €6,341 | €4,326 | -€2,015 | -31.8% |
| Financial charges | 65/66B | €186 | €31 | -€154 | -83.1% |
| Recurring financial charges | 65 | €186 | €31 | -€154 | -83.1% |
| Profit (loss) for the period before taxes | 9903 | €55,365 | €51,794 | -€3,571 | -6.4% |
| Income taxes | 67/77 | €12,059 | €14,656 | +€2,598 | +21.5% |
| Profit (loss) for the period | 9904 | €43,306 | €37,138 | -€6,168 | -14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €43,306 | €37,138 | -€6,168 | -14.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.