EXPERTISEBUREAU DE WIT: what changed
EXPERTISEBUREAU DE WIT
Largest movements
- Cash +€38,500
up €38,500 (+38.2%), from €100,818 to €139,318
mainly Net result for the year (+€49,841) and Current investments (+€24,017)
- Current investments -€24,017
down €24,017 (-29.7%), from €80,914 to €56,897
- Tangible fixed assets -€12,024
down €12,024 (-9.0%), from €133,461 to €121,437
of which Furniture and vehicles: -€14,471
- Receivables within one year -€9,551
down €9,551 (-26.3%), from €36,248 to €26,697
of which Trade receivables: -€10,540
- Debts after one year -€16,997
down €16,997 (-28.1%), from €60,430 to €43,433
- Reserves +€13,175
up €13,175 (+5.7%), from €230,502 to €243,677
of which Distributable reserves: +€13,175
- Other debts -€10,100
down €10,100 (-63.8%), from €15,823 to €5,723
- Advances received +€4,050
up €4,050 (+203%), from €2,000 to €6,050
- Gross operating margin -€6,091
down €6,091 (-5.8%), from €104,531 to €98,441
- Financial charges -€2,879
down €2,879 (-46.6%), from €6,177 to €3,299
- Taxes -€1,589
down €1,589 (-7.0%), from €22,601 to €21,012
- Financial income -€1,333
down €1,333 (-48.9%), from €2,724 to €1,391
- Depreciation +€1,247
up €1,247 (+5.6%), from €22,149 to €23,395
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 | €353,412 | €346,467 | -€6,945 | -2.0% |
| Fixed assets | 21/28 | €133,461 | €121,437 | -€12,024 | -9.0% |
| Tangible fixed assets | 22/27 | €133,461 | €121,437 | -€12,024 | -9.0% |
| Land and buildings | 22 | €85,792 | €88,239 | +€2,447 | +2.9% |
| Furniture and vehicles | 24 | €47,669 | €33,198 | -€14,471 | -30.4% |
| Current assets | 29/58 | €219,951 | €225,029 | +€5,078 | +2.3% |
| Amounts receivable within one year | 40/41 | €36,248 | €26,697 | -€9,551 | -26.3% |
| Trade receivables | 40 | €35,658 | €25,118 | -€10,540 | -29.6% |
| Other amounts receivable | 41 | €590 | €1,579 | +€989 | +168% |
| Current investments | 50/53 | €80,914 | €56,897 | -€24,017 | -29.7% |
| Cash at bank and in hand | 54/58 | €100,818 | €139,318 | +€38,500 | +38.2% |
| Deferred charges and accrued income | 490/1 | €1,971 | €2,118 | +€147 | +7.4% |
| Total equity and liabilities | 10/49 | €353,412 | €346,467 | -€6,945 | -2.0% |
| Equity | 10/15 | €249,102 | €262,277 | +€13,175 | +5.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €230,502 | €243,677 | +€13,175 | +5.7% |
| Tax-exempt reserves | 132 | €752 | €752 | = | 0.0% |
| Distributable reserves | 133 | €229,750 | €242,925 | +€13,175 | +5.7% |
| Amounts payable | 17/49 | €104,310 | €84,189 | -€20,120 | -19.3% |
| Amounts payable after more than one year | 17 | €60,430 | €43,433 | -€16,997 | -28.1% |
| Financial debts | 170/4 | €60,430 | €43,433 | -€16,997 | -28.1% |
| Amounts payable within one year | 42/48 | €43,880 | €40,757 | -€3,123 | -7.1% |
| Current portion of amounts payable after more than one year | 42 | €16,299 | €16,997 | +€698 | +4.3% |
| Trade debts | 44 | €488 | €3,904 | +€3,416 | +700% |
| Suppliers | 440/4 | €488 | €3,904 | +€3,416 | +700% |
| Advances received on contracts in progress | 46 | €2,000 | €6,050 | +€4,050 | +203% |
| Taxes, remuneration and social security | 45 | €9,270 | €8,083 | -€1,187 | -12.8% |
| Taxes | 450/3 | €9,270 | €8,083 | -€1,187 | -12.8% |
| Other amounts payable | 47/48 | €15,823 | €5,723 | -€10,100 | -63.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,149 | €23,395 | +€1,247 | +5.6% |
| Other operating charges | 640/8 | €1,541 | €2,284 | +€743 | +48.2% |
| Gross operating margin | 9900 | €104,531 | €98,441 | -€6,091 | -5.8% |
| Operating profit (loss) | 9901 | €80,842 | €72,761 | -€8,081 | -10.0% |
| Financial income | 75/76B | €2,724 | €1,391 | -€1,333 | -48.9% |
| Recurring financial income | 75 | €2,724 | €1,391 | -€1,333 | -48.9% |
| Financial charges | 65/66B | €6,177 | €3,299 | -€2,879 | -46.6% |
| Recurring financial charges | 65 | €6,177 | €3,299 | -€2,879 | -46.6% |
| Profit (loss) for the period before taxes | 9903 | €77,389 | €70,853 | -€6,535 | -8.4% |
| Income taxes | 67/77 | €22,601 | €21,012 | -€1,589 | -7.0% |
| Profit (loss) for the period | 9904 | €54,787 | €49,841 | -€4,947 | -9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €54,787 | €49,841 | -€4,947 | -9.0% |
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 5 November 2026 via checked.be.