HUBERT WIJNS: 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.
HUBERT WIJNS
Largest movements
- Receivables within one year +€3,920
up €3,920 (+363%), from €1,080 to €5,000
of which Trade receivables: +€3,979
- Stocks and contracts -€2,655
down €2,655 (-2.5%), from €106,975 to €104,320
- Profit (loss) carried forward +€3,013
up €3,013 (+0.4%), from -€857,600 to -€854,588
- Other debts -€2,254
down €2,254 (-0.3%), from €755,786 to €753,531
- Gross operating margin +€3,068
up €3,068 (+356%), from €862 to €3,929
- Write-downs -€1,107
no longer reported in 2025 (was €1,107)
- Financial income -€144
down €144 (-97.2%), from €148 to €4
- Financial charges -€100
down €100 (-25.5%), from €394 to €293
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 | €115,718 | €117,465 | +€1,747 | +1.5% |
| Current assets | 29/58 | €115,718 | €117,465 | +€1,747 | +1.5% |
| Stocks and contracts in progress | 3 | €106,975 | €104,320 | -€2,655 | -2.5% |
| Stocks | 30/36 | €106,975 | €104,320 | -€2,655 | -2.5% |
| Amounts receivable within one year | 40/41 | €1,080 | €5,000 | +€3,920 | +363% |
| Trade receivables | 40 | €1,021 | €5,000 | +€3,979 | +390% |
| Other amounts receivable | 41 | €59 | - | -€59 | |
| Cash at bank and in hand | 54/58 | €7,258 | €7,295 | +€36 | +0.5% |
| Deferred charges and accrued income | 490/1 | €404 | €850 | +€446 | +110% |
| Total equity and liabilities | 10/49 | €115,718 | €117,465 | +€1,747 | +1.5% |
| Equity | 10/15 | -€640,074 | -€637,061 | +€3,013 | +0.5% |
| Contributions | 10/11 | €216,907 | €216,907 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€857,600 | -€854,588 | +€3,013 | +0.4% |
| Amounts payable | 17/49 | €755,792 | €754,526 | -€1,266 | -0.2% |
| Amounts payable after more than one year | 17 | €5 | €5 | = | 0.0% |
| Other amounts payable | 178/9 | €5 | €5 | = | 0.0% |
| Amounts payable within one year | 42/48 | €755,787 | €754,521 | -€1,266 | -0.2% |
| Trade debts | 44 | €1 | €294 | +€293 | +29,283% |
| Suppliers | 440/4 | €1 | €294 | +€293 | +29,283% |
| Taxes, remuneration and social security | 45 | - | €696 | +€696 | |
| Taxes | 450/3 | - | €696 | +€696 | |
| Other amounts payable | 47/48 | €755,786 | €753,531 | -€2,254 | -0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,107 | - | -€1,107 | |
| Other operating charges | 640/8 | €611 | €628 | +€17 | +2.7% |
| Gross operating margin | 9900 | €862 | €3,929 | +€3,068 | +356% |
| Operating profit (loss) | 9901 | -€856 | €3,302 | +€4,158 | |
| Financial income | 75/76B | €148 | €4 | -€144 | -97.2% |
| Recurring financial income | 75 | €148 | €4 | -€144 | -97.2% |
| Financial charges | 65/66B | €394 | €293 | -€100 | -25.5% |
| Recurring financial charges | 65 | €394 | €293 | -€100 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,102 | €3,013 | +€4,115 | |
| Profit (loss) for the period | 9904 | -€1,102 | €3,013 | +€4,115 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,102 | €3,013 | +€4,115 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.