VAN WINKEL: what changed
Two fiscal 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 WINKEL
Largest movements
- Receivables within one year -€6,216
no longer reported in 2025 (was €6,216)
- Cash -€5,488
down €5,488 (-98.6%), from €5,566 to €78
mainly Other debts (-€11,444) and Net result for the year (-€260)
- Other debts -€11,444
down €11,444 (-50.9%), from €22,479 to €11,035
- Other operating charges -€1,000
no longer reported in 2025 (was €1,000)
- Financial charges -€46
down €46 (-50.1%), from €93 to €46
- Gross operating margin +€30
up €30 (+12.3%), from -€244 to -€214
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.
Cash bridge derived
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 | €28,282 | €16,578 | -€11,704 | -41.4% |
| Current assets | 29/58 | €28,282 | €16,578 | -€11,704 | -41.4% |
| Stocks and contracts in progress | 3 | €16,500 | €16,500 | = | 0.0% |
| Stocks | 30/36 | €16,500 | €16,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,216 | - | -€6,216 | |
| Trade receivables | 40 | €6,216 | - | -€6,216 | |
| Cash at bank and in hand | 54/58 | €5,566 | €78 | -€5,488 | -98.6% |
| Total equity and liabilities | 10/49 | €28,282 | €16,578 | -€11,704 | -41.4% |
| Equity | 10/15 | €5,803 | €5,543 | -€260 | -4.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,703 | €4,443 | -€260 | -5.5% |
| Amounts payable | 17/49 | €22,479 | €11,035 | -€11,444 | -50.9% |
| Amounts payable within one year | 42/48 | €22,479 | €11,035 | -€11,444 | -50.9% |
| Other amounts payable | 47/48 | €22,479 | €11,035 | -€11,444 | -50.9% |
| Other operating charges | 640/8 | €1,000 | - | -€1,000 | |
| Gross operating margin | 9900 | -€244 | -€214 | +€30 | +12.3% |
| Operating profit (loss) | 9901 | -€1,244 | -€214 | +€1,030 | +82.8% |
| Financial charges | 65/66B | €93 | €46 | -€46 | -50.1% |
| Recurring financial charges | 65 | €93 | €46 | -€46 | -50.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,336 | -€260 | +€1,076 | +80.5% |
| Profit (loss) for the period | 9904 | -€1,336 | -€260 | +€1,076 | +80.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,336 | -€260 | +€1,076 | +80.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.