VANWYNSBERGHE JOHAN: 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.
VANWYNSBERGHE JOHAN
Largest movements
- Tangible fixed assets +€23,429
up €23,429 (+124%), from €18,834 to €42,263
of which Furniture and vehicles: +€21,968
- Cash -€13,865
down €13,865 (-15.8%), from €87,860 to €73,995
mainly Investment in fixed assets (net) (-€32,283) and Current portion of long-term debt (-€7,271)
- Profit (loss) carried forward +€20,611
up €20,611 (+53.7%), from -€38,416 to -€17,805
- Current portion of long-term debt -€7,271
no longer reported in 2025 (was €7,271)
- Other debts -€5,665
down €5,665 (-11.9%), from €47,718 to €42,052
- Financial income +€19,222
up €19,222 (+32,977%), from €58 to €19,280
of which Non-recurring financial income: +€18,931
- Gross operating margin +€14,740
up €14,740, from -€1,115 to €13,626
- Depreciation -€1,008
down €1,008 (-10.2%), from €9,863 to €8,855
- Taxes +€750
up €750 (+218%), from €344 to €1,094
- Financial charges -€479
down €479 (-68.6%), from €698 to €219
of which Financial charges: -€416
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 | €116,317 | €124,677 | +€8,361 | +7.2% |
| Fixed assets | 21/28 | €20,334 | €43,763 | +€23,429 | +115% |
| Tangible fixed assets | 22/27 | €18,834 | €42,263 | +€23,429 | +124% |
| Land and buildings | 22 | €4,325 | €3,622 | -€703 | -16.3% |
| Plant, machinery and equipment | 23 | - | €2,164 | +€2,164 | |
| Furniture and vehicles | 24 | €14,509 | €36,477 | +€21,968 | +151% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €95,983 | €80,915 | -€15,068 | -15.7% |
| Amounts receivable within one year | 40/41 | €7,484 | €6,246 | -€1,238 | -16.5% |
| Trade receivables | 40 | - | €1,530 | +€1,530 | |
| Other amounts receivable | 41 | €7,484 | €4,716 | -€2,768 | -37.0% |
| Cash at bank and in hand | 54/58 | €87,860 | €73,995 | -€13,865 | -15.8% |
| Deferred charges and accrued income | 490/1 | €638 | €674 | +€35 | +5.5% |
| Total equity and liabilities | 10/49 | €116,317 | €124,677 | +€8,361 | +7.2% |
| Equity | 10/15 | €61,300 | €81,911 | +€20,611 | +33.6% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Contributions outside capital | 11 | €19,000 | €19,000 | = | 0.0% |
| Other | 1109/19 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €80,716 | €80,716 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €78,816 | €78,816 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,416 | -€17,805 | +€20,611 | +53.7% |
| Amounts payable | 17/49 | €55,017 | €42,767 | -€12,250 | -22.3% |
| Amounts payable within one year | 42/48 | €55,017 | €42,767 | -€12,250 | -22.3% |
| Current portion of amounts payable after more than one year | 42 | €7,271 | - | -€7,271 | |
| Trade debts | 44 | €28 | €714 | +€686 | +2,435% |
| Suppliers | 440/4 | €28 | €714 | +€686 | +2,435% |
| Other amounts payable | 47/48 | €47,718 | €42,052 | -€5,665 | -11.9% |
| Remuneration, social security and pensions | 62 | €140 | €530 | +€390 | +280% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,863 | €8,855 | -€1,008 | -10.2% |
| Other operating charges | 640/8 | €1,852 | €1,598 | -€254 | -13.7% |
| Gross operating margin | 9900 | -€1,115 | €13,626 | +€14,740 | |
| Operating profit (loss) | 9901 | -€12,969 | €2,643 | +€15,612 | |
| Financial income | 75/76B | €58 | €19,280 | +€19,222 | +32,977% |
| Recurring financial income | 75 | €58 | €350 | +€291 | +500% |
| Non-recurring financial income | 76B | - | €18,931 | +€18,931 | |
| Financial charges | 65/66B | €698 | €219 | -€479 | -68.6% |
| Recurring financial charges | 65 | €635 | €219 | -€416 | -65.5% |
| Non-recurring financial charges | 66B | €63 | - | -€63 | |
| Profit (loss) for the period before taxes | 9903 | -€13,609 | €21,705 | +€35,314 | |
| Income taxes | 67/77 | €344 | €1,094 | +€750 | +218% |
| Profit (loss) for the period | 9904 | -€13,953 | €20,611 | +€34,564 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,953 | €20,611 | +€34,564 |
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 28 October 2026 via checked.be.