Wij-n-bouw: 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.
Wij-n-bouw
Largest movements
- Tangible fixed assets -€14,808
down €14,808 (-5.8%), from €256,521 to €241,713
of which Land and buildings: -€13,161
- Cash +€7,545
up €7,545 (+25.9%), from €29,157 to €36,702
mainly Other debts (+€120,979) and Depreciation (+€14,998)
- Other debts +€120,979
up €120,979 (+86.0%), from €140,728 to €261,707
- Profit (loss) carried forward -€64,959
down €64,959 (-293%), from -€22,143 to -€87,102
- Debts after one year -€63,859
down €63,859 (-48.7%), from €131,059 to €67,200
- Current portion of long-term debt -€16,619
down €16,619 (-17.9%), from €92,841 to €76,222
- Tax, wage and social debts +€10,020
up €10,020 (+166%), from €6,025 to €16,046
of which Taxes: +€8,520
- Gross operating margin -€26,249
down €26,249 (-224%), from -€11,744 to -€37,993
- Financial charges -€3,908
down €3,908 (-88.3%), from €4,428 to €520
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 | €353,129 | €342,890 | -€10,239 | -2.9% |
| Fixed assets | 21/28 | €258,671 | €243,672 | -€14,998 | -5.8% |
| Intangible fixed assets | 21 | €1,149 | €959 | -€190 | -16.5% |
| Tangible fixed assets | 22/27 | €256,521 | €241,713 | -€14,808 | -5.8% |
| Land and buildings | 22 | €252,962 | €239,802 | -€13,161 | -5.2% |
| Plant, machinery and equipment | 23 | €783 | €317 | -€466 | -59.5% |
| Furniture and vehicles | 24 | €2,776 | €1,594 | -€1,182 | -42.6% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €94,458 | €99,218 | +€4,759 | +5.0% |
| Stocks and contracts in progress | 3 | €43,219 | €41,074 | -€2,145 | -5.0% |
| Stocks | 30/36 | €43,219 | €41,074 | -€2,145 | -5.0% |
| Amounts receivable within one year | 40/41 | €19,529 | €17,704 | -€1,825 | -9.3% |
| Trade receivables | 40 | €19,529 | €17,704 | -€1,825 | -9.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €29,157 | €36,702 | +€7,545 | +25.9% |
| Deferred charges and accrued income | 490/1 | €2,553 | €3,737 | +€1,185 | +46.4% |
| Total equity and liabilities | 10/49 | €353,129 | €342,890 | -€10,239 | -2.9% |
| Equity | 10/15 | -€21,143 | -€86,102 | -€64,959 | -307% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€22,143 | -€87,102 | -€64,959 | -293% |
| Amounts payable | 17/49 | €374,272 | €428,992 | +€54,720 | +14.6% |
| Amounts payable after more than one year | 17 | €131,059 | €67,200 | -€63,859 | -48.7% |
| Financial debts | 170/4 | €131,059 | €67,200 | -€63,859 | -48.7% |
| Amounts payable within one year | 42/48 | €242,253 | €359,212 | +€116,959 | +48.3% |
| Current portion of amounts payable after more than one year | 42 | €92,841 | €76,222 | -€16,619 | -17.9% |
| Trade debts | 44 | €2,659 | €5,238 | +€2,579 | +97.0% |
| Suppliers | 440/4 | €2,659 | €5,238 | +€2,579 | +97.0% |
| Taxes, remuneration and social security | 45 | €6,025 | €16,046 | +€10,020 | +166% |
| Taxes | 450/3 | €6,025 | €14,546 | +€8,520 | +141% |
| Remuneration and social security | 454/9 | €0 | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €140,728 | €261,707 | +€120,979 | +86.0% |
| Accrued charges and deferred income | 492/3 | €960 | €2,580 | +€1,620 | +169% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,172 | €14,998 | -€173 | -1.1% |
| Other operating charges | 640/8 | €11,288 | €11,456 | +€168 | +1.5% |
| Gross operating margin | 9900 | -€11,744 | -€37,993 | -€26,249 | -224% |
| Operating profit (loss) | 9901 | -€38,203 | -€64,447 | -€26,243 | -68.7% |
| Financial income | 75/76B | €1 | €7 | +€7 | +937% |
| Recurring financial income | 75 | €1 | €7 | +€7 | +937% |
| Financial charges | 65/66B | €4,428 | €520 | -€3,908 | -88.3% |
| Recurring financial charges | 65 | €4,428 | €520 | -€3,908 | -88.3% |
| Profit (loss) for the period before taxes | 9903 | -€42,631 | -€64,959 | -€22,328 | -52.4% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€42,631 | -€64,959 | -€22,328 | -52.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,631 | -€64,959 | -€22,328 | -52.4% |
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 27 October 2026 via checked.be.