FRANS WITTOCKX: what changed
FRANS WITTOCKX
Largest movements
- Current investments -€22,120
down €22,120 (-27.9%), from €79,272 to €57,152
- Cash +€9,751
up €9,751 (+10.4%), from €93,713 to €103,464
mainly Current investments (+€22,120) and Depreciation (+€3,417)
- Tangible fixed assets -€3,417
down €3,417 (-9.9%), from €34,571 to €31,154
- Profit (loss) carried forward -€13,067
down €13,067 (-235%), from -€5,558 to -€18,625
- Gross operating margin -€19,883
down €19,883, from €13,770 to -€6,113
- Financial income -€4,860
down €4,860 (-41.7%), from €11,659 to €6,799
- Depreciation -€855
down €855 (-20.0%), from €4,272 to €3,417
- Financial charges +€167
up €167 (+2.7%), from €6,156 to €6,323
- Other operating charges -€160
down €160 (-3.8%), from €4,173 to €4,013
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 | €208,861 | €192,393 | -€16,467 | -7.9% |
| Fixed assets | 21/28 | €34,571 | €31,154 | -€3,417 | -9.9% |
| Tangible fixed assets | 22/27 | €34,571 | €31,154 | -€3,417 | -9.9% |
| Land and buildings | 22 | €34,571 | €31,154 | -€3,417 | -9.9% |
| Current assets | 29/58 | €174,290 | €161,240 | -€13,050 | -7.5% |
| Amounts receivable within one year | 40/41 | €645 | €624 | -€20 | -3.2% |
| Other amounts receivable | 41 | €645 | €624 | -€20 | -3.2% |
| Current investments | 50/53 | €79,272 | €57,152 | -€22,120 | -27.9% |
| Cash at bank and in hand | 54/58 | €93,713 | €103,464 | +€9,751 | +10.4% |
| Deferred charges and accrued income | 490/1 | €661 | €0 | -€661 | -100% |
| Total equity and liabilities | 10/49 | €208,861 | €192,393 | -€16,467 | -7.9% |
| Equity | 10/15 | €82,273 | €69,206 | -€13,067 | -15.9% |
| Contributions | 10/11 | €79,847 | €79,847 | = | 0.0% |
| Capital | 10 | €79,847 | €79,847 | = | 0.0% |
| Issued capital | 100 | €79,847 | €79,847 | = | 0.0% |
| Reserves | 13 | €7,985 | €7,985 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,985 | €7,985 | = | 0.0% |
| Legal reserve | 130 | €7,985 | €7,985 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,558 | -€18,625 | -€13,067 | -235% |
| Amounts payable | 17/49 | €126,588 | €123,188 | -€3,400 | -2.7% |
| Amounts payable within one year | 42/48 | €126,588 | €123,188 | -€3,400 | -2.7% |
| Taxes, remuneration and social security | 45 | €3,719 | €1,747 | -€1,971 | -53.0% |
| Taxes | 450/3 | €1,719 | €1,747 | +€29 | +1.7% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100% |
| Other amounts payable | 47/48 | €122,869 | €121,440 | -€1,429 | -1.2% |
| Non-recurring operating income | 76A | €11,033 | €0 | -€11,033 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,272 | €3,417 | -€855 | -20.0% |
| Other operating charges | 640/8 | €4,173 | €4,013 | -€160 | -3.8% |
| Gross operating margin | 9900 | €13,770 | -€6,113 | -€19,883 | |
| Operating profit (loss) | 9901 | €5,325 | -€13,543 | -€18,868 | |
| Financial income | 75/76B | €11,659 | €6,799 | -€4,860 | -41.7% |
| Recurring financial income | 75 | €11,659 | €6,799 | -€4,860 | -41.7% |
| Financial charges | 65/66B | €6,156 | €6,323 | +€167 | +2.7% |
| Recurring financial charges | 65 | €6,156 | €6,323 | +€167 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €10,828 | -€13,067 | -€23,895 | |
| Profit (loss) for the period | 9904 | €10,828 | -€13,067 | -€23,895 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,828 | -€13,067 | -€23,895 |
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 2 November 2026 via checked.be.