Van Wijk Accounting: what changed
Van Wijk Accounting
Largest movements
- Receivables within one year +€18,903
up €18,903 (+617%), from €3,064 to €21,967
- Tangible fixed assets -€10,888
down €10,888 (-49.3%), from €22,073 to €11,185
- Cash -€7,998
down €7,998 (-55.2%), from €14,488 to €6,490
mainly Receivables within one year (-€18,903) and Debts after one year (-€9,856)
- Deferred charges and accrued income +€662
up €662 (+362%), from €183 to €844
- Debts after one year -€9,856
down €9,856 (-92.2%), from €10,695 to €840
- Reserves +€4,867
up €4,867 (+43.2%), from €11,261 to €16,128
- Tax, wage and social debts +€4,274
up €4,274 (+67.7%), from €6,311 to €10,585
of which Taxes: +€2,604
- Trade debts +€1,022
up €1,022 (+1,863%), from €55 to €1,077
- Staff costs +€12,326
new in 2025: €12,326
- Gross operating margin +€7,345
up €7,345 (+28.8%), from €25,539 to €32,885
- Other operating charges -€533
down €533 (-59.2%), from €902 to €368
- Taxes -€474
down €474 (-11.5%), from €4,123 to €3,648
- Financial charges -€427
down €427 (-35.2%), from €1,214 to €787
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 | €39,807 | €40,486 | +€679 | +1.7% |
| Fixed assets | 21/28 | €22,073 | €11,185 | -€10,888 | -49.3% |
| Tangible fixed assets | 22/27 | €22,073 | €11,185 | -€10,888 | -49.3% |
| Furniture and vehicles | 24 | €22,073 | €11,185 | -€10,888 | -49.3% |
| Current assets | 29/58 | €17,734 | €29,301 | +€11,566 | +65.2% |
| Amounts receivable within one year | 40/41 | €3,064 | €21,967 | +€18,903 | +617% |
| Trade receivables | 40 | €3,064 | €21,967 | +€18,903 | +617% |
| Cash at bank and in hand | 54/58 | €14,488 | €6,490 | -€7,998 | -55.2% |
| Deferred charges and accrued income | 490/1 | €183 | €844 | +€662 | +362% |
| Total equity and liabilities | 10/49 | €39,807 | €40,486 | +€679 | +1.7% |
| Equity | 10/15 | €13,261 | €18,128 | +€4,867 | +36.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €11,261 | €16,128 | +€4,867 | +43.2% |
| Distributable reserves | 133 | €11,261 | €16,128 | +€4,867 | +43.2% |
| Amounts payable | 17/49 | €26,546 | €22,357 | -€4,189 | -15.8% |
| Amounts payable after more than one year | 17 | €10,695 | €840 | -€9,856 | -92.2% |
| Financial debts | 170/4 | €10,695 | €840 | -€9,856 | -92.2% |
| Amounts payable within one year | 42/48 | €15,851 | €21,518 | +€5,667 | +35.8% |
| Current portion of amounts payable after more than one year | 42 | €9,463 | €9,856 | +€393 | +4.2% |
| Trade debts | 44 | €55 | €1,077 | +€1,022 | +1,863% |
| Suppliers | 440/4 | €55 | €1,077 | +€1,022 | +1,863% |
| Taxes, remuneration and social security | 45 | €6,311 | €10,585 | +€4,274 | +67.7% |
| Taxes | 450/3 | €6,311 | €8,916 | +€2,604 | +41.3% |
| Remuneration and social security | 454/9 | - | €1,669 | +€1,669 | |
| Other amounts payable | 47/48 | €22 | - | -€22 | |
| Remuneration, social security and pensions | 62 | - | €12,326 | +€12,326 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,590 | €10,888 | +€297 | +2.8% |
| Other operating charges | 640/8 | €902 | €368 | -€533 | -59.2% |
| Gross operating margin | 9900 | €25,539 | €32,885 | +€7,345 | +28.8% |
| Operating profit (loss) | 9901 | €14,048 | €9,303 | -€4,745 | -33.8% |
| Financial charges | 65/66B | €1,214 | €787 | -€427 | -35.2% |
| Recurring financial charges | 65 | €1,214 | €787 | -€427 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | €12,834 | €8,516 | -€4,318 | -33.6% |
| Income taxes | 67/77 | €4,123 | €3,648 | -€474 | -11.5% |
| Profit (loss) for the period | 9904 | €8,711 | €4,867 | -€3,843 | -44.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,711 | €4,867 | -€3,843 | -44.1% |
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 8 November 2026 via checked.be.