IVES VAN WINGENE: 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.
IVES VAN WINGENE
Largest movements
- Cash -€10,668
down €10,668 (-18.7%), from €57,165 to €46,497
mainly Contributions, distributions and other (-€32,279) and Receivables within one year (-€6,699)
- Receivables within one year +€6,699
up €6,699 (+55.4%), from €12,088 to €18,787
of which Other amounts receivable: +€9,874
- Tangible fixed assets -€3,816
down €3,816 (-19.8%), from €19,256 to €15,440
of which Other tangible fixed assets: -€2,265
- Deferred charges and accrued income +€2,436
up €2,436 (+395.8%), from €616 to €3,052
- Reserves -€4,622
down €4,622 (-100.0%), from €4,622 to €0
of which Distributable reserves: -€4,622
- Trade debts -€3,755
down €3,755 (-22.5%), from €16,676 to €12,921
- Other debts +€3,279
up €3,279 (+11.3%), from €29,000 to €32,279
- Gross operating margin -€3,743
down €3,743 (-8.0%), from €46,533 to €42,790
- Taxes -€999
down €999 (-8.8%), from €11,339 to €10,340
- Other operating charges -€513
down €513 (-31.4%), from €1,630 to €1,118
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.
Cash bridge derived
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 | €89,125 | €83,776 | -€5,349 | -6.0% |
| Fixed assets | 21/28 | €19,256 | €15,440 | -€3,816 | -19.8% |
| Tangible fixed assets | 22/27 | €19,256 | €15,440 | -€3,816 | -19.8% |
| Furniture and vehicles | 24 | €3,188 | €1,636 | -€1,551 | -48.7% |
| Other tangible fixed assets | 26 | €16,069 | €13,804 | -€2,265 | -14.1% |
| Current assets | 29/58 | €69,869 | €68,336 | -€1,533 | -2.2% |
| Amounts receivable within one year | 40/41 | €12,088 | €18,787 | +€6,699 | +55.4% |
| Trade receivables | 40 | €3,174 | €0 | -€3,174 | -100.0% |
| Other amounts receivable | 41 | €8,914 | €18,787 | +€9,874 | +110.8% |
| Cash at bank and in hand | 54/58 | €57,165 | €46,497 | -€10,668 | -18.7% |
| Deferred charges and accrued income | 490/1 | €616 | €3,052 | +€2,436 | +395.8% |
| Total equity and liabilities | 10/49 | €89,125 | €83,776 | -€5,349 | -6.0% |
| Equity | 10/15 | €23,172 | €18,550 | -€4,622 | -19.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €4,622 | €0 | -€4,622 | -100.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €4,622 | €0 | -€4,622 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €65,953 | €65,226 | -€727 | -1.1% |
| Amounts payable within one year | 42/48 | €65,953 | €65,226 | -€727 | -1.1% |
| Trade debts | 44 | €16,676 | €12,921 | -€3,755 | -22.5% |
| Suppliers | 440/4 | €16,676 | €12,921 | -€3,755 | -22.5% |
| Taxes, remuneration and social security | 45 | €20,276 | €20,025 | -€251 | -1.2% |
| Taxes | 450/3 | €20,276 | €20,025 | -€251 | -1.2% |
| Other amounts payable | 47/48 | €29,000 | €32,279 | +€3,279 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,992 | €3,816 | -€176 | -4.4% |
| Other operating charges | 640/8 | €1,630 | €1,118 | -€513 | -31.4% |
| Gross operating margin | 9900 | €46,533 | €42,790 | -€3,743 | -8.0% |
| Operating profit (loss) | 9901 | €40,911 | €37,856 | -€3,054 | -7.5% |
| Financial income | 75/76B | €6 | €214 | +€208 | +3696.3% |
| Recurring financial income | 75 | €6 | €214 | +€208 | +3696.3% |
| Financial charges | 65/66B | €474 | €74 | -€400 | -84.4% |
| Recurring financial charges | 65 | €474 | €74 | -€400 | -84.4% |
| Profit (loss) for the period before taxes | 9903 | €40,442 | €37,997 | -€2,445 | -6.0% |
| Income taxes | 67/77 | €11,339 | €10,340 | -€999 | -8.8% |
| Profit (loss) for the period | 9904 | €29,103 | €27,657 | -€1,446 | -5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,103 | €27,657 | -€1,446 | -5.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.