WESLEY VAN EYNDE: 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.
WESLEY VAN EYNDE
Largest movements
- Receivables within one year +€40,640
up €40,640 (+602%), from €6,748 to €47,388
- Deferred charges and accrued income -€33,108
down €33,108 (-69.6%), from €47,559 to €14,450
- Cash -€9,191
down €9,191 (-30.3%), from €30,373 to €21,182
mainly Contributions, distributions and other (-€43,861) and Receivables within one year (-€40,640)
- Reserves -€73,331
down €73,331 (-45.6%), from €160,911 to €87,581
of which Distributable reserves: -€43,861
- Profit (loss) carried forward +€62,026
new in 2025: €62,026
- Other debts +€39,295
up €39,295 (+861%), from €4,566 to €43,861
- Debts after one year -€21,429
down €21,429 (-20.0%), from €107,143 to €85,714
- Accrued charges and deferred income -€8,000
down €8,000 (-100%), from €8,000 to €0
- Gross operating margin -€14,595
down €14,595 (-18.7%), from €77,951 to €63,356
- Taxes -€5,102
down €5,102 (-21.9%), from €23,252 to €18,150
- Financial charges -€2,014
down €2,014 (-19.1%), from €10,541 to €8,527
- Financial income +€1,751
up €1,751, from €0 to €1,751
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 | €365,598 | €360,559 | -€5,039 | -1.4% |
| Fixed assets | 21/28 | €280,097 | €276,717 | -€3,380 | -1.2% |
| Tangible fixed assets | 22/27 | €91,780 | €88,400 | -€3,380 | -3.7% |
| Land and buildings | 22 | €88,860 | €87,055 | -€1,804 | -2.0% |
| Furniture and vehicles | 24 | €2,920 | €1,344 | -€1,576 | -54.0% |
| Financial fixed assets | 28 | €188,317 | €188,317 | = | 0.0% |
| Current assets | 29/58 | €85,501 | €83,842 | -€1,659 | -1.9% |
| Amounts receivable within one year | 40/41 | €6,748 | €47,388 | +€40,640 | +602% |
| Other amounts receivable | 41 | €6,748 | €47,388 | +€40,640 | +602% |
| Current investments | 50/53 | €822 | €822 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €30,373 | €21,182 | -€9,191 | -30.3% |
| Deferred charges and accrued income | 490/1 | €47,559 | €14,450 | -€33,108 | -69.6% |
| Total equity and liabilities | 10/49 | €365,598 | €360,559 | -€5,039 | -1.4% |
| Equity | 10/15 | €167,111 | €155,807 | -€11,304 | -6.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €160,911 | €87,581 | -€73,331 | -45.6% |
| Tax-exempt reserves | 132 | €29,470 | €0 | -€29,470 | -100% |
| Distributable reserves | 133 | €131,441 | €87,581 | -€43,861 | -33.4% |
| Profit (loss) carried forward | 14 | - | €62,026 | +€62,026 | |
| Provisions and deferred taxes | 16 | €37,728 | €32,197 | -€5,532 | -14.7% |
| Provisions for liabilities and charges | 160/5 | €37,728 | €32,197 | -€5,532 | -14.7% |
| Other liabilities and charges | 164/5 | €37,728 | €32,197 | -€5,532 | -14.7% |
| Amounts payable | 17/49 | €160,758 | €172,555 | +€11,797 | +7.3% |
| Amounts payable after more than one year | 17 | €107,143 | €85,714 | -€21,429 | -20.0% |
| Financial debts | 170/4 | €107,143 | €85,714 | -€21,429 | -20.0% |
| Amounts payable within one year | 42/48 | €45,616 | €86,841 | +€41,225 | +90.4% |
| Current portion of amounts payable after more than one year | 42 | €21,429 | €21,429 | = | 0.0% |
| Financial debts | 43 | €17,140 | €14,914 | -€2,226 | -13.0% |
| Other loans | 439 | €17,140 | €14,914 | -€2,226 | -13.0% |
| Trade debts | 44 | €2,389 | €6,396 | +€4,007 | +168% |
| Suppliers | 440/4 | €2,389 | €6,396 | +€4,007 | +168% |
| Taxes, remuneration and social security | 45 | €92 | €242 | +€150 | +162% |
| Taxes | 450/3 | €92 | €242 | +€150 | +162% |
| Other amounts payable | 47/48 | €4,566 | €43,861 | +€39,295 | +861% |
| Accrued charges and deferred income | 492/3 | €8,000 | €0 | -€8,000 | -100% |
| Non-recurring operating income | 76A | €9,556 | €0 | -€9,556 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,380 | €3,380 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,836 | €2,494 | -€342 | -12.1% |
| Gross operating margin | 9900 | €77,951 | €63,356 | -€14,595 | -18.7% |
| Operating profit (loss) | 9901 | €71,735 | €57,482 | -€14,253 | -19.9% |
| Financial income | 75/76B | €0 | €1,751 | +€1,751 | |
| Recurring financial income | 75 | €0 | €1,751 | +€1,751 | |
| Financial charges | 65/66B | €10,541 | €8,527 | -€2,014 | -19.1% |
| Recurring financial charges | 65 | €10,541 | €8,527 | -€2,014 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €61,194 | €50,706 | -€10,488 | -17.1% |
| Income taxes | 67/77 | €23,252 | €18,150 | -€5,102 | -21.9% |
| Profit (loss) for the period | 9904 | €37,942 | €32,556 | -€5,386 | -14.2% |
| Transfer from tax-exempt reserves | 789 | - | €29,470 | +€29,470 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,942 | €62,026 | +€24,084 | +63.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.