IMMO 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.
IMMO WIJNS
Largest movements
- Tangible fixed assets -€124,046
down €124,046 (-3.3%), from €3.8m to €3.7m
of which Land and buildings: -€125,399
- Cash +€66,962
up €66,962 (+32.8%), from €204,251 to €271,213
mainly Depreciation (+€133,182) and Net result for the year (+€24,728)
- Other debts -€52,587
down €52,587 (-8.3%), from €631,844 to €579,257
- Gross operating margin -€8,874
down €8,874 (-4.0%), from €222,924 to €214,050
- Taxes -€2,816
down €2,816 (-8.0%), from €35,243 to €32,426
- Depreciation -€2,310
down €2,310 (-1.7%), from €135,492 to €133,182
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 | €4,002,207 | €3,947,604 | -€54,603 | -1.4% |
| Fixed assets | 21/28 | €3,789,674 | €3,665,628 | -€124,046 | -3.3% |
| Tangible fixed assets | 22/27 | €3,789,674 | €3,665,628 | -€124,046 | -3.3% |
| Land and buildings | 22 | €3,789,674 | €3,664,275 | -€125,399 | -3.3% |
| Furniture and vehicles | 24 | - | €1,353 | +€1,353 | |
| Current assets | 29/58 | €212,532 | €281,976 | +€69,444 | +32.7% |
| Amounts receivable within one year | 40/41 | €2,264 | €3,025 | +€761 | +33.6% |
| Trade receivables | 40 | - | €25 | +€25 | |
| Other amounts receivable | 41 | €2,264 | €3,000 | +€736 | +32.5% |
| Cash at bank and in hand | 54/58 | €204,251 | €271,213 | +€66,962 | +32.8% |
| Deferred charges and accrued income | 490/1 | €6,017 | €7,738 | +€1,721 | +28.6% |
| Total equity and liabilities | 10/49 | €4,002,207 | €3,947,604 | -€54,603 | -1.4% |
| Equity | 10/15 | €2,777,416 | €2,802,144 | +€24,728 | +0.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €2,715,916 | €2,740,644 | +€24,728 | +0.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €860,085 | €817,057 | -€43,028 | -5.0% |
| Distributable reserves | 133 | €1,855,831 | €1,923,588 | +€67,757 | +3.7% |
| Provisions and deferred taxes | 16 | €407,770 | €387,370 | -€20,400 | -5.0% |
| Deferred taxes | 168 | €407,770 | €387,370 | -€20,400 | -5.0% |
| Amounts payable | 17/49 | €817,021 | €758,090 | -€58,931 | -7.2% |
| Amounts payable after more than one year | 17 | €150,000 | €150,000 | = | 0.0% |
| Other amounts payable | 178/9 | €150,000 | €150,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €645,398 | €586,195 | -€59,203 | -9.2% |
| Trade debts | 44 | €8,411 | €1,722 | -€6,689 | -79.5% |
| Suppliers | 440/4 | €8,411 | €1,722 | -€6,689 | -79.5% |
| Taxes, remuneration and social security | 45 | €5,143 | €5,216 | +€73 | +1.4% |
| Taxes | 450/3 | €5,143 | €5,216 | +€73 | +1.4% |
| Other amounts payable | 47/48 | €631,844 | €579,257 | -€52,587 | -8.3% |
| Accrued charges and deferred income | 492/3 | €21,623 | €21,895 | +€272 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €135,492 | €133,182 | -€2,310 | -1.7% |
| Other operating charges | 640/8 | €33,177 | €34,476 | +€1,299 | +3.9% |
| Gross operating margin | 9900 | €222,924 | €214,050 | -€8,874 | -4.0% |
| Operating profit (loss) | 9901 | €54,254 | €46,391 | -€7,863 | -14.5% |
| Financial income | 75/76B | €333 | €1,177 | +€845 | +254% |
| Recurring financial income | 75 | €333 | €1,177 | +€845 | +254% |
| Financial charges | 65/66B | €8,716 | €10,814 | +€2,098 | +24.1% |
| Recurring financial charges | 65 | €8,716 | €10,814 | +€2,098 | +24.1% |
| Profit (loss) for the period before taxes | 9903 | €45,871 | €36,755 | -€9,116 | -19.9% |
| Transfer from deferred taxes | 780 | €20,400 | €20,400 | = | 0.0% |
| Income taxes | 67/77 | €35,243 | €32,426 | -€2,816 | -8.0% |
| Profit (loss) for the period | 9904 | €31,028 | €24,728 | -€6,300 | -20.3% |
| Transfer from tax-exempt reserves | 789 | €43,028 | €43,028 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €74,056 | €67,757 | -€6,300 | -8.5% |
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 30 October 2026 via checked.be.