VAN WYNSBERGE: 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 WYNSBERGE
Largest movements
- Cash +€51,522
up €51,522 (+88.0%), from €58,552 to €110,074
mainly Net result for the year (+€74,300) and Depreciation (+€1,297)
- Receivables within one year +€10,120
up €10,120 (+67.3%), from €15,027 to €25,147
of which Other amounts receivable: +€5,409
- Tangible fixed assets +€7,812
up €7,812 (+1,255%), from €622 to €8,434
of which Plant, machinery and equipment: +€7,410
- Reserves +€70,000
up €70,000 (+152%), from €46,000 to €116,000
- Tax, wage and social debts -€3,512
down €3,512 (-15.6%), from €22,458 to €18,947
of which Taxes: -€3,512
- Profit (loss) carried forward +€3,467
up €3,467 (+754%), from €460 to €3,927
- Trade debts -€1,809
down €1,809 (-72.4%), from €2,496 to €688
- Gross operating margin +€33,511
up €33,511 (+49.6%), from €67,612 to €101,123
- Taxes +€2,757
up €2,757 (+15.4%), from €17,939 to €20,696
- Financial charges +€1,228
up €1,228 (+84.4%), from €1,455 to €2,683
- Depreciation +€1,039
up €1,039 (+401%), from €259 to €1,297
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 | €76,658 | €145,913 | +€69,256 | +90.3% |
| Formation expenses | 20 | €1,017 | €787 | -€230 | -22.6% |
| Fixed assets | 21/28 | €622 | €8,434 | +€7,812 | +1,255% |
| Tangible fixed assets | 22/27 | €622 | €8,434 | +€7,812 | +1,255% |
| Plant, machinery and equipment | 23 | €622 | €8,033 | +€7,410 | +1,191% |
| Furniture and vehicles | 24 | - | €402 | +€402 | |
| Current assets | 29/58 | €75,018 | €136,692 | +€61,674 | +82.2% |
| Amounts receivable within one year | 40/41 | €15,027 | €25,147 | +€10,120 | +67.3% |
| Trade receivables | 40 | €14,501 | €19,213 | +€4,711 | +32.5% |
| Other amounts receivable | 41 | €526 | €5,934 | +€5,409 | +1,029% |
| Cash at bank and in hand | 54/58 | €58,552 | €110,074 | +€51,522 | +88.0% |
| Deferred charges and accrued income | 490/1 | €1,438 | €1,470 | +€32 | +2.2% |
| Total equity and liabilities | 10/49 | €76,658 | €145,913 | +€69,256 | +90.3% |
| Equity | 10/15 | €51,460 | €124,927 | +€73,467 | +143% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €46,000 | €116,000 | +€70,000 | +152% |
| Distributable reserves | 133 | €46,000 | €116,000 | +€70,000 | +152% |
| Profit (loss) carried forward | 14 | €460 | €3,927 | +€3,467 | +754% |
| Amounts payable | 17/49 | €25,198 | €20,986 | -€4,211 | -16.7% |
| Amounts payable within one year | 42/48 | €24,955 | €20,217 | -€4,737 | -19.0% |
| Trade debts | 44 | €2,496 | €688 | -€1,809 | -72.4% |
| Suppliers | 440/4 | €2,496 | €688 | -€1,809 | -72.4% |
| Taxes, remuneration and social security | 45 | €22,458 | €18,947 | -€3,512 | -15.6% |
| Taxes | 450/3 | €20,258 | €16,747 | -€3,512 | -17.3% |
| Remuneration and social security | 454/9 | €2,200 | €2,200 | = | 0.0% |
| Other amounts payable | 47/48 | - | €583 | +€583 | |
| Accrued charges and deferred income | 492/3 | €243 | €769 | +€526 | +217% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €259 | €1,297 | +€1,039 | +401% |
| Other operating charges | 640/8 | €1,509 | €2,205 | +€696 | +46.1% |
| Gross operating margin | 9900 | €67,612 | €101,123 | +€33,511 | +49.6% |
| Operating profit (loss) | 9901 | €65,844 | €97,620 | +€31,776 | +48.3% |
| Financial income | 75/76B | €11 | €58 | +€48 | +444% |
| Recurring financial income | 75 | €11 | €58 | +€48 | +444% |
| Financial charges | 65/66B | €1,455 | €2,683 | +€1,228 | +84.4% |
| Recurring financial charges | 65 | €1,455 | €2,683 | +€1,228 | +84.4% |
| Profit (loss) for the period before taxes | 9903 | €64,399 | €94,996 | +€30,596 | +47.5% |
| Income taxes | 67/77 | €17,939 | €20,696 | +€2,757 | +15.4% |
| Profit (loss) for the period | 9904 | €46,460 | €74,300 | +€27,840 | +59.9% |
| Profit (loss) for the period to be appropriated | 9905 | €46,460 | €74,300 | +€27,840 | +59.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.