VAN DE WINKEL en PARTNERS: what changed
VAN DE WINKEL en PARTNERS
Largest movements
- Cash -€32,322
down €32,322 (-27.1%), from €119,122 to €86,801
mainly Net result for the year (-€32,504) and Contributions, distributions and other (-€25,000)
- Receivables within one year -€22,793
down €22,793 (-39.9%), from €57,128 to €34,335
of which Trade receivables: -€28,205
- Deferred charges and accrued income +€5,726
up €5,726 (+88.2%), from €6,491 to €12,217
- Tangible fixed assets +€3,638
up €3,638 (+150%), from €2,420 to €6,058
of which Other tangible fixed assets: +€2,315
- Profit (loss) carried forward -€57,504
down €57,504 (-45.2%), from €127,128 to €69,624
- Other debts +€11,600
up €11,600 (+64.4%), from €18,000 to €29,600
- Tax, wage and social debts -€3,763
down €3,763 (-32.8%), from €11,454 to €7,692
- Accrued charges and deferred income +€3,600
up €3,600 (+1,664%), from €216 to €3,816
- Trade debts +€2,226
up €2,226 (+43.0%), from €5,171 to €7,396
- Gross operating margin -€32,914
down €32,914, from €30,468 to -€2,446
- Write-downs +€10,186
up €10,186 (+8,488%), from €120 to €10,306
- Taxes -€5,412
down €5,412 (-96.5%), from €5,608 to €196
- Depreciation +€2,384
up €2,384 (+64.6%), from €3,691 to €6,075
- Financial charges -€452
down €452 (-22.2%), from €2,036 to €1,584
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €185,161 | €139,412 | -€45,750 | -24.7% |
| Fixed assets | 21/28 | €2,420 | €6,058 | +€3,638 | +150% |
| Tangible fixed assets | 22/27 | €2,420 | €6,058 | +€3,638 | +150% |
| Furniture and vehicles | 24 | €2,043 | €3,366 | +€1,323 | +64.8% |
| Other tangible fixed assets | 26 | €377 | €2,692 | +€2,315 | +614% |
| Current assets | 29/58 | €182,741 | €133,353 | -€49,388 | -27.0% |
| Amounts receivable within one year | 40/41 | €57,128 | €34,335 | -€22,793 | -39.9% |
| Trade receivables | 40 | €56,736 | €28,531 | -€28,205 | -49.7% |
| Other amounts receivable | 41 | €392 | €5,804 | +€5,412 | +1,380% |
| Cash at bank and in hand | 54/58 | €119,122 | €86,801 | -€32,322 | -27.1% |
| Deferred charges and accrued income | 490/1 | €6,491 | €12,217 | +€5,726 | +88.2% |
| Total equity and liabilities | 10/49 | €185,161 | €139,412 | -€45,750 | -24.7% |
| Equity | 10/15 | €147,588 | €90,084 | -€57,504 | -39.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €127,128 | €69,624 | -€57,504 | -45.2% |
| Amounts payable | 17/49 | €37,573 | €49,328 | +€11,754 | +31.3% |
| Amounts payable within one year | 42/48 | €37,357 | €45,511 | +€8,154 | +21.8% |
| Current portion of amounts payable after more than one year | 42 | €2,171 | - | -€2,171 | |
| Financial debts | 43 | €561 | €823 | +€262 | +46.7% |
| Credit institutions | 430/8 | €561 | €823 | +€262 | +46.7% |
| Trade debts | 44 | €5,171 | €7,396 | +€2,226 | +43.0% |
| Suppliers | 440/4 | €5,171 | €7,396 | +€2,226 | +43.0% |
| Taxes, remuneration and social security | 45 | €11,454 | €7,692 | -€3,763 | -32.8% |
| Taxes | 450/3 | €11,454 | €7,692 | -€3,763 | -32.8% |
| Other amounts payable | 47/48 | €18,000 | €29,600 | +€11,600 | +64.4% |
| Accrued charges and deferred income | 492/3 | €216 | €3,816 | +€3,600 | +1,664% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,691 | €6,075 | +€2,384 | +64.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €120 | €10,306 | +€10,186 | +8,488% |
| Other operating charges | 640/8 | €741 | €741 | -€1 | -0.1% |
| Non-recurring operating charges | 66A | - | €11,156 | +€11,156 | |
| Gross operating margin | 9900 | €30,468 | -€2,446 | -€32,914 | |
| Operating profit (loss) | 9901 | €25,916 | -€30,724 | -€56,640 | |
| Financial income | 75/76B | €30 | - | -€30 | |
| Recurring financial income | 75 | €30 | - | -€30 | |
| Financial charges | 65/66B | €2,036 | €1,584 | -€452 | -22.2% |
| Recurring financial charges | 65 | €2,036 | €1,584 | -€452 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €23,910 | -€32,308 | -€56,218 | |
| Income taxes | 67/77 | €5,608 | €196 | -€5,412 | -96.5% |
| Profit (loss) for the period | 9904 | €18,302 | -€32,504 | -€50,806 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,302 | -€32,504 | -€50,806 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.