VAN WIJMELBEKE: 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 WIJMELBEKE
Largest movements
- Receivables after one year -€144,000
no longer reported in 2025 (was €144,000)
- Receivables within one year +€81,426
up €81,426 (+108%), from €75,127 to €156,554
of which Other amounts receivable: +€127,177
- Tangible fixed assets +€45,306
up €45,306 (+584%), from €7,757 to €53,063
of which Leasing and similar rights: +€47,689
- Cash +€23,115
up €23,115 (+1,707%), from €1,354 to €24,469
mainly Receivables after one year (+€144,000) and Debts after one year (+€32,817)
- Stocks and contracts +€6,500
up €6,500 (+35.1%), from €18,500 to €25,000
of which Contracts in progress: +€6,500
- Debts after one year +€32,817
new in 2025: €32,817
- Other debts -€21,264
no longer reported in 2025 (was €21,264)
- Current portion of long-term debt +€7,531
new in 2025: €7,531
- Tax, wage and social debts -€4,591
down €4,591 (-60.8%), from €7,546 to €2,954
of which Taxes: -€3,044
- Depreciation -€6,316
down €6,316 (-48.2%), from €13,091 to €6,776
- Staff costs +€6,285
up €6,285 (+13.5%), from €46,566 to €52,851
- Other operating charges +€4,730
up €4,730 (+71.1%), from €6,649 to €11,379
- Financial income +€3,572
up €3,572 (+96.3%), from €3,709 to €7,281
- Gross operating margin -€3,020
down €3,020 (-4.2%), from €71,256 to €68,235
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 | €256,852 | €274,256 | +€17,404 | +6.8% |
| Fixed assets | 21/28 | €9,972 | €55,298 | +€45,326 | +455% |
| Tangible fixed assets | 22/27 | €7,757 | €53,063 | +€45,306 | +584% |
| Land and buildings | 22 | €588 | €343 | -€245 | -41.6% |
| Plant, machinery and equipment | 23 | €3,288 | €2,563 | -€725 | -22.1% |
| Furniture and vehicles | 24 | €1,057 | €603 | -€454 | -42.9% |
| Leasing and similar rights | 25 | - | €47,689 | +€47,689 | |
| Other tangible fixed assets | 26 | €2,824 | €1,865 | -€959 | -34.0% |
| Financial fixed assets | 28 | €2,214 | €2,235 | +€20 | +0.9% |
| Current assets | 29/58 | €246,880 | €218,959 | -€27,922 | -11.3% |
| Amounts receivable after more than one year | 29 | €144,000 | - | -€144,000 | |
| Other amounts receivable | 291 | €144,000 | - | -€144,000 | |
| Stocks and contracts in progress | 3 | €18,500 | €25,000 | +€6,500 | +35.1% |
| Stocks | 30/36 | €15,000 | €15,000 | = | 0.0% |
| Contracts in progress | 37 | €3,500 | €10,000 | +€6,500 | +186% |
| Amounts receivable within one year | 40/41 | €75,127 | €156,554 | +€81,426 | +108% |
| Trade receivables | 40 | €72,641 | €26,891 | -€45,750 | -63.0% |
| Other amounts receivable | 41 | €2,487 | €129,663 | +€127,177 | +5,115% |
| Cash at bank and in hand | 54/58 | €1,354 | €24,469 | +€23,115 | +1,707% |
| Deferred charges and accrued income | 490/1 | €7,899 | €12,936 | +€5,037 | +63.8% |
| Total equity and liabilities | 10/49 | €256,852 | €274,256 | +€17,404 | +6.8% |
| Equity | 10/15 | €183,942 | €184,476 | +€534 | +0.3% |
| Contributions | 10/11 | €162,600 | €162,600 | = | 0.0% |
| Reserves | 13 | €28,531 | €28,531 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,996 | €14,996 | = | 0.0% |
| Distributable reserves | 133 | €13,535 | €13,535 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,189 | -€6,655 | +€534 | +7.4% |
| Amounts payable | 17/49 | €72,910 | €89,780 | +€16,870 | +23.1% |
| Amounts payable after more than one year | 17 | - | €32,817 | +€32,817 | |
| Financial debts | 170/4 | - | €32,817 | +€32,817 | |
| Amounts payable within one year | 42/48 | €72,398 | €56,559 | -€15,839 | -21.9% |
| Current portion of amounts payable after more than one year | 42 | - | €7,531 | +€7,531 | |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €18,588 | €21,074 | +€2,486 | +13.4% |
| Suppliers | 440/4 | €18,588 | €21,074 | +€2,486 | +13.4% |
| Taxes, remuneration and social security | 45 | €7,546 | €2,954 | -€4,591 | -60.8% |
| Taxes | 450/3 | €4,436 | €1,392 | -€3,044 | -68.6% |
| Remuneration and social security | 454/9 | €3,110 | €1,562 | -€1,548 | -49.8% |
| Other amounts payable | 47/48 | €21,264 | - | -€21,264 | |
| Accrued charges and deferred income | 492/3 | €512 | €404 | -€108 | -21.1% |
| Non-recurring operating income | 76A | - | €9,500 | +€9,500 | |
| Remuneration, social security and pensions | 62 | €46,566 | €52,851 | +€6,285 | +13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,091 | €6,776 | -€6,316 | -48.2% |
| Other operating charges | 640/8 | €6,649 | €11,379 | +€4,730 | +71.1% |
| Non-recurring operating charges | 66A | €288 | - | -€288 | |
| Gross operating margin | 9900 | €71,256 | €68,235 | -€3,020 | -4.2% |
| Operating profit (loss) | 9901 | €4,662 | -€2,771 | -€7,433 | |
| Financial income | 75/76B | €3,709 | €7,281 | +€3,572 | +96.3% |
| Recurring financial income | 75 | €3,709 | €7,281 | +€3,572 | +96.3% |
| Financial charges | 65/66B | €2,334 | €2,593 | +€259 | +11.1% |
| Recurring financial charges | 65 | €2,334 | €2,593 | +€259 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €6,036 | €1,917 | -€4,120 | -68.2% |
| Income taxes | 67/77 | €3,469 | €1,383 | -€2,086 | -60.1% |
| Profit (loss) for the period | 9904 | €2,567 | €534 | -€2,033 | -79.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,567 | €534 | -€2,033 | -79.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.