JOHN DE WILDE: what changed
Two fiscal 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.
JOHN DE WILDE
Largest movements
- Cash +€830,899
up €830,899 (+295.2%), from €281,481 to €1.1m
mainly Net result for the year (+€547,536) and Depreciation (+€369,370)
- Tangible fixed assets -€361,469
down €361,469 (-14.0%), from €2.6m to €2.2m
of which Land and buildings: -€218,422
- Receivables within one year -€268,917
down €268,917 (-41.4%), from €650,311 to €381,394
of which Trade receivables: -€140,105
- Stocks and contracts +€234,310
up €234,310 (+19.5%), from €1.2m to €1.4m
- Reserves +€547,536
up €547,536 (+22.2%), from €2.5m to €3.0m
- Trade debts -€218,220
down €218,220 (-49.4%), from €441,418 to €223,199
- Debts after one year +€73,929
up €73,929 (+3.8%), from €1.9m to €2.0m
- Staff costs -€35,034
down €35,034 (-9.6%), from €365,347 to €330,312
- Depreciation -€19,189
down €19,189 (-4.9%), from €388,559 to €369,370
- Taxes +€17,270
up €17,270 (+7.0%), from €247,129 to €264,399
- Financial income -€15,015
down €15,015 (-32.1%), from €46,815 to €31,800
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 | €5,131,271 | €5,576,266 | +€444,995 | +8.7% |
| Fixed assets | 21/28 | €2,627,125 | €2,259,656 | -€367,469 | -14.0% |
| Intangible fixed assets | 21 | €52,150 | €46,150 | -€6,000 | -11.5% |
| Tangible fixed assets | 22/27 | €2,574,975 | €2,213,506 | -€361,469 | -14.0% |
| Land and buildings | 22 | €2,216,893 | €1,998,472 | -€218,422 | -9.9% |
| Plant, machinery and equipment | 23 | €96,092 | €44,829 | -€51,263 | -53.3% |
| Furniture and vehicles | 24 | €261,989 | €170,205 | -€91,784 | -35.0% |
| Current assets | 29/58 | €2,504,146 | €3,316,610 | +€812,464 | +32.4% |
| Amounts receivable after more than one year | 29 | €290,000 | €290,000 | = | 0.0% |
| Trade receivables | 290 | €290,000 | €290,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,200,160 | €1,434,470 | +€234,310 | +19.5% |
| Stocks | 30/36 | €1,200,160 | €1,434,470 | +€234,310 | +19.5% |
| Amounts receivable within one year | 40/41 | €650,311 | €381,394 | -€268,917 | -41.4% |
| Trade receivables | 40 | €469,220 | €329,115 | -€140,105 | -29.9% |
| Other amounts receivable | 41 | €181,091 | €52,280 | -€128,812 | -71.1% |
| Cash at bank and in hand | 54/58 | €281,481 | €1,112,380 | +€830,899 | +295.2% |
| Deferred charges and accrued income | 490/1 | €82,194 | €98,366 | +€16,172 | +19.7% |
| Total equity and liabilities | 10/49 | €5,131,271 | €5,576,266 | +€444,995 | +8.7% |
| Equity | 10/15 | €2,466,998 | €3,014,534 | +€547,536 | +22.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €2,461,998 | €3,009,534 | +€547,536 | +22.2% |
| Distributable reserves | 133 | €2,461,998 | €3,009,534 | +€547,536 | +22.2% |
| Amounts payable | 17/49 | €2,664,274 | €2,561,732 | -€102,541 | -3.8% |
| Amounts payable after more than one year | 17 | €1,947,143 | €2,021,071 | +€73,929 | +3.8% |
| Financial debts | 170/4 | €1,947,143 | €2,021,071 | +€73,929 | +3.8% |
| Amounts payable within one year | 42/48 | €717,131 | €540,661 | -€176,470 | -24.6% |
| Current portion of amounts payable after more than one year | 42 | €126,071 | €126,071 | = | 0.0% |
| Trade debts | 44 | €441,418 | €223,199 | -€218,220 | -49.4% |
| Suppliers | 440/4 | €441,418 | €223,199 | -€218,220 | -49.4% |
| Taxes, remuneration and social security | 45 | €33,823 | €69,811 | +€35,988 | +106.4% |
| Taxes | 450/3 | - | €44,399 | +€44,399 | |
| Remuneration and social security | 454/9 | €33,823 | €25,412 | -€8,411 | -24.9% |
| Other amounts payable | 47/48 | €115,818 | €121,579 | +€5,762 | +5.0% |
| Remuneration, social security and pensions | 62 | €365,347 | €330,312 | -€35,034 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €388,559 | €369,370 | -€19,189 | -4.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,635 | - | -€1,635 | |
| Other operating charges | 640/8 | €10,105 | €11,575 | +€1,471 | +14.6% |
| Non-recurring operating charges | 66A | €500 | - | -€500 | |
| Gross operating margin | 9900 | €1,495,771 | €1,496,466 | +€695 | 0.0% |
| Operating profit (loss) | 9901 | €729,626 | €785,208 | +€55,583 | +7.6% |
| Financial income | 75/76B | €46,815 | €31,800 | -€15,015 | -32.1% |
| Recurring financial income | 75 | €46,815 | €31,800 | -€15,015 | -32.1% |
| Financial charges | 65/66B | €6,038 | €5,073 | -€965 | -16.0% |
| Recurring financial charges | 65 | €6,038 | €5,073 | -€965 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €770,403 | €811,935 | +€41,532 | +5.4% |
| Income taxes | 67/77 | €247,129 | €264,399 | +€17,270 | +7.0% |
| Profit (loss) for the period | 9904 | €523,274 | €547,536 | +€24,262 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €523,274 | €547,536 | +€24,262 | +4.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.