Kris Wijnants: 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.
Kris Wijnants
Largest movements
- Receivables within one year -€3,413
down €3,413 (-21.3%), from €16,002 to €12,589
of which Trade receivables: -€7,587
- Tangible fixed assets -€1,845
down €1,845 (-38.0%), from €4,855 to €3,010
of which Furniture and vehicles: -€2,567
- Deferred charges and accrued income -€823
down €823 (-33.1%), from €2,487 to €1,663
- Reserves -€52,471
down €52,471 (-100%), from €52,471 to €0
- Other debts +€41,164
up €41,164, from €0 to €41,164
- Tax, wage and social debts +€4,482
up €4,482 (+42.3%), from €10,593 to €15,075
- Financial income -€3,504
down €3,504 (-100%), from €3,504 to €0
of which Non-recurring financial income: -€3,504
- Depreciation -€2,346
down €2,346 (-42.2%), from €5,564 to €3,218
- Gross operating margin +€1,429
up €1,429 (+2.2%), from €65,644 to €67,073
- Financial charges +€792
up €792 (+146%), from €544 to €1,335
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 | €67,513 | €61,435 | -€6,078 | -9.0% |
| Fixed assets | 21/28 | €4,855 | €3,010 | -€1,845 | -38.0% |
| Tangible fixed assets | 22/27 | €4,855 | €3,010 | -€1,845 | -38.0% |
| Plant, machinery and equipment | 23 | €1,106 | €1,827 | +€722 | +65.3% |
| Furniture and vehicles | 24 | €3,749 | €1,182 | -€2,567 | -68.5% |
| Current assets | 29/58 | €62,658 | €58,426 | -€4,232 | -6.8% |
| Amounts receivable within one year | 40/41 | €16,002 | €12,589 | -€3,413 | -21.3% |
| Trade receivables | 40 | €11,798 | €4,210 | -€7,587 | -64.3% |
| Other amounts receivable | 41 | €4,204 | €8,378 | +€4,174 | +99.3% |
| Cash at bank and in hand | 54/58 | €44,170 | €44,174 | +€4 | 0.0% |
| Deferred charges and accrued income | 490/1 | €2,487 | €1,663 | -€823 | -33.1% |
| Total equity and liabilities | 10/49 | €67,513 | €61,435 | -€6,078 | -9.0% |
| Equity | 10/15 | €55,471 | €3,000 | -€52,471 | -94.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €52,471 | €0 | -€52,471 | -100% |
| Distributable reserves | 133 | €52,471 | €0 | -€52,471 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €12,043 | €58,435 | +€46,393 | +385% |
| Amounts payable within one year | 42/48 | €12,043 | €58,028 | +€45,986 | +382% |
| Trade debts | 44 | €1,450 | €1,789 | +€339 | +23.4% |
| Suppliers | 440/4 | €1,450 | €1,789 | +€339 | +23.4% |
| Taxes, remuneration and social security | 45 | €10,593 | €15,075 | +€4,482 | +42.3% |
| Taxes | 450/3 | €10,593 | €15,075 | +€4,482 | +42.3% |
| Other amounts payable | 47/48 | €0 | €41,164 | +€41,164 | |
| Accrued charges and deferred income | 492/3 | - | €407 | +€407 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,564 | €3,218 | -€2,346 | -42.2% |
| Other operating charges | 640/8 | €671 | €765 | +€94 | +14.0% |
| Gross operating margin | 9900 | €65,644 | €67,073 | +€1,429 | +2.2% |
| Operating profit (loss) | 9901 | €59,409 | €63,089 | +€3,681 | +6.2% |
| Financial income | 75/76B | €3,504 | €0 | -€3,504 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Non-recurring financial income | 76B | €3,504 | €0 | -€3,504 | -100% |
| Financial charges | 65/66B | €544 | €1,335 | +€792 | +146% |
| Recurring financial charges | 65 | €544 | €1,335 | +€792 | +146% |
| Profit (loss) for the period before taxes | 9903 | €62,369 | €61,754 | -€615 | -1.0% |
| Income taxes | 67/77 | €13,521 | €13,326 | -€195 | -1.4% |
| Profit (loss) for the period | 9904 | €48,848 | €48,428 | -€420 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €48,848 | €48,428 | -€420 | -0.9% |
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 23 October 2026 via checked.be.