VAN WAUWE-GYSSELS: 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.
VAN WAUWE-GYSSELS
Largest movements
- Cash -€50,095
down €50,095 (-48.6%), from €103,027 to €52,932
mainly Debts after one year (-€36,670) and Trade debts (-€10,064)
- Tangible fixed assets -€9,550
down €9,550 (-12.6%), from €76,082 to €66,532
of which Land and buildings: -€20,084
- Debts after one year -€36,670
down €36,670 (-33.0%), from €110,973 to €74,302
- Trade debts -€10,064
no longer reported in 2025 (was €10,064)
- Profit (loss) carried forward -€6,070
down €6,070 (-9.7%), from -€62,413 to -€68,483
- Other debts -€6,000
down €6,000 (-94.4%), from €6,358 to €358
- Gross operating margin +€3,028
up €3,028 (+53.3%), from €5,682 to €8,710
- Financial income -€1,143
down €1,143 (-85.3%), from €1,341 to €198
- Depreciation +€911
up €911 (+10.5%), from €8,640 to €9,550
- Other operating charges -€546
down €546 (-25.7%), from €2,122 to €1,576
- Financial charges +€348
up €348 (+9.9%), from €3,503 to €3,851
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 | €179,109 | €119,889 | -€59,221 | -33.1% |
| Fixed assets | 21/28 | €76,082 | €66,532 | -€9,550 | -12.6% |
| Tangible fixed assets | 22/27 | €76,082 | €66,532 | -€9,550 | -12.6% |
| Land and buildings | 22 | €76,082 | €55,998 | -€20,084 | -26.4% |
| Plant, machinery and equipment | 23 | - | €10,534 | +€10,534 | |
| Current assets | 29/58 | €103,027 | €53,357 | -€49,670 | -48.2% |
| Amounts receivable within one year | 40/41 | €0 | €59 | +€59 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €59 | +€59 | |
| Cash at bank and in hand | 54/58 | €103,027 | €52,932 | -€50,095 | -48.6% |
| Deferred charges and accrued income | 490/1 | - | €366 | +€366 | |
| Total equity and liabilities | 10/49 | €179,109 | €119,889 | -€59,221 | -33.1% |
| Equity | 10/15 | €42,128 | €36,058 | -€6,070 | -14.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €85,941 | €85,941 | = | 0.0% |
| Non-distributable reserves | 130/1 | €621 | €102 | -€519 | -83.5% |
| Reserves not available under the articles | 1311 | €621 | €102 | -€519 | -83.5% |
| Distributable reserves | 133 | €85,320 | €85,839 | +€519 | +0.6% |
| Profit (loss) carried forward | 14 | -€62,413 | -€68,483 | -€6,070 | -9.7% |
| Amounts payable | 17/49 | €136,981 | €83,831 | -€53,150 | -38.8% |
| Amounts payable after more than one year | 17 | €110,973 | €74,302 | -€36,670 | -33.0% |
| Financial debts | 170/4 | €110,973 | €74,302 | -€36,670 | -33.0% |
| Amounts payable within one year | 42/48 | €25,959 | €9,528 | -€16,430 | -63.3% |
| Current portion of amounts payable after more than one year | 42 | €9,537 | €9,170 | -€367 | -3.8% |
| Trade debts | 44 | €10,064 | - | -€10,064 | |
| Suppliers | 440/4 | €10,064 | - | -€10,064 | |
| Other amounts payable | 47/48 | €6,358 | €358 | -€6,000 | -94.4% |
| Accrued charges and deferred income | 492/3 | €50 | - | -€50 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,640 | €9,550 | +€911 | +10.5% |
| Other operating charges | 640/8 | €2,122 | €1,576 | -€546 | -25.7% |
| Gross operating margin | 9900 | €5,682 | €8,710 | +€3,028 | +53.3% |
| Operating profit (loss) | 9901 | -€5,080 | -€2,417 | +€2,663 | +52.4% |
| Financial income | 75/76B | €1,341 | €198 | -€1,143 | -85.3% |
| Recurring financial income | 75 | €1,341 | €198 | -€1,143 | -85.3% |
| Financial charges | 65/66B | €3,503 | €3,851 | +€348 | +9.9% |
| Recurring financial charges | 65 | €3,503 | €3,851 | +€348 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,242 | -€6,070 | +€1,172 | +16.2% |
| Profit (loss) for the period | 9904 | -€7,242 | -€6,070 | +€1,172 | +16.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,242 | -€6,070 | +€1,172 | +16.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.