GUY VAN WYMERSCH: 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.
GUY VAN WYMERSCH
Largest movements
- Cash +€4,094
up €4,094 (+6.3%), from €65,109 to €69,203
mainly Net result for the year (+€3,267) and Other debts (+€1,480)
- Profit (loss) carried forward +€3,267
up €3,267 (+51.6%), from -€6,331 to -€3,064
- Other debts +€1,480
up €1,480 (+7.5%), from €19,801 to €21,281
- Gross operating margin -€1,192
down €1,192 (-22.3%), from €5,351 to €4,159
- Financial charges +€102
up €102 (+113%), from €90 to €192
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,526 | €69,949 | +€4,423 | +6.8% |
| Current assets | 29/58 | €65,526 | €69,949 | +€4,423 | +6.8% |
| Amounts receivable within one year | 40/41 | - | €329 | +€329 | |
| Other amounts receivable | 41 | - | €329 | +€329 | |
| Cash at bank and in hand | 54/58 | €65,109 | €69,203 | +€4,094 | +6.3% |
| Deferred charges and accrued income | 490/1 | €417 | €417 | = | 0.0% |
| Total equity and liabilities | 10/49 | €65,526 | €69,949 | +€4,423 | +6.8% |
| Equity | 10/15 | €45,002 | €48,269 | +€3,267 | +7.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €38,933 | €38,933 | = | 0.0% |
| Distributable reserves | 133 | €38,933 | €38,933 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,331 | -€3,064 | +€3,267 | +51.6% |
| Amounts payable | 17/49 | €20,524 | €21,680 | +€1,156 | +5.6% |
| Amounts payable within one year | 42/48 | €20,524 | €21,680 | +€1,156 | +5.6% |
| Trade debts | 44 | €387 | €400 | +€12 | +3.2% |
| Suppliers | 440/4 | €387 | €400 | +€12 | +3.2% |
| Taxes, remuneration and social security | 45 | €336 | - | -€336 | |
| Taxes | 450/3 | €336 | - | -€336 | |
| Other amounts payable | 47/48 | €19,801 | €21,281 | +€1,480 | +7.5% |
| Other operating charges | 640/8 | €687 | €700 | +€12 | +1.8% |
| Gross operating margin | 9900 | €5,351 | €4,159 | -€1,192 | -22.3% |
| Operating profit (loss) | 9901 | €4,664 | €3,459 | -€1,205 | -25.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €90 | €192 | +€102 | +113% |
| Recurring financial charges | 65 | €90 | €192 | +€102 | +113% |
| Profit (loss) for the period before taxes | 9903 | €4,575 | €3,267 | -€1,308 | -28.6% |
| Profit (loss) for the period | 9904 | €4,575 | €3,267 | -€1,308 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,575 | €3,267 | -€1,308 | -28.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.