WIJCKMANS: 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.
What changed
WIJCKMANS
NACE 46.831, Wholesale of construction materials, general range
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€723,059
2024 · €759,105-€36,046
Equity
€14.8m
2024 · €14.3m+€473,059
Cash
€3.3m
2024 · €2.8m+€443,954
Balance sheet total
€23.2m
2024 · €22.2m+€987,380
Largest movements
Assets
- Current investments -€2.0m
down €2.0m (-95.8%), from €2.1m to €86,797
of which Other investments: -€2.0m
- Tangible fixed assets +€1.8m
up €1.8m (+24.4%), from €7.4m to €9.2m
of which Assets under construction and advance payments: +€2.4m
- Receivables within one year +€686,344
up €686,344 (+10.2%), from €6.7m to €7.4m
of which Trade receivables: +€951,925
- Cash +€443,954
up €443,954 (+15.6%), from €2.8m to €3.3m
mainly Current investments (+€2.0m) and Depreciation (+€1.5m)
Equity and liabilities
- Debts after one year +€950,440
up €950,440 (+31.4%), from €3.0m to €4.0m
- Trade debts -€753,356
down €753,356 (-21.5%), from €3.5m to €2.8m
- Reserves +€473,059
up €473,059 (+3.3%), from €14.2m to €14.6m
of which Distributable reserves: +€384,959
- Current portion of long-term debt +€247,822
up €247,822 (+35.7%), from €694,531 to €942,353
Income statement
- Turnover +€3.7m
up €3.7m (+9.4%), from €40.0m to €43.7m
- Goods and materials +€3.1m
up €3.1m (+10.9%), from €28.1m to €31.2m
of which Purchases: +€3.2m
- Services and other goods +€575,488
up €575,488 (+8.2%), from €7.0m to €7.6m
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.
Result 2024
€759,105
Turnover
+€3.7m
Other operating income
-€24,620
Goods and materials
-€3.1m
Services and other goods
-€575,488
Staff costs
-€229,276
Depreciation
-€56,119
Write-downs
+€131,286
Other operating charges
+€26,703
Other operating items
-€70,960
Financial income
+€18,552
Financial charges
+€252
Taxes
+€59,614
Result 2025
€723,059
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€840,587
Investment
-€1.3m
Financing
+€948,262
Cash 2024
€2.8m
From operations (derived)
+€840,587
Net result for the year
+€723,059
Depreciation
+€1.5m
Stocks and contracts
+€17,442
Receivables within one year
-€686,344
Deferred charges and accrued income
-€71,395
Smaller working-capital items
-€1,812
Trade debts
-€753,356
Tax, wage and social debts
+€71,226
Investment (derived)
-€1.3m
Investment in fixed assets (net)
-€3.3m
Current investments
+€2.0m
Financing
+€948,262
Debts after one year
+€950,440
Current portion of long-term debt
+€247,822
Contributions, distributions and other
-€250,000
Cash 2025
€3.3m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,172,396 | €23,159,776 | +€987,380 | +4.5% |
| Fixed assets | 21/28 | €7,420,148 | €9,223,277 | +€1.8m | +24.3% |
| Tangible fixed assets | 22/27 | €7,383,606 | €9,186,735 | +€1.8m | +24.4% |
| Land and buildings | 22 | €1,900,709 | €1,755,707 | -€145,002 | -7.6% |
| Plant, machinery and equipment | 23 | €2,141,978 | €1,742,142 | -€399,836 | -18.7% |
| Furniture and vehicles | 24 | €755,231 | €855,129 | +€99,898 | +13.2% |
| Leasing and similar rights | 25 | €1,016,537 | €1,016,317 | -€220 | 0.0% |
| Other tangible fixed assets | 26 | €309,152 | €127,079 | -€182,073 | -58.9% |
| Assets under construction and advance payments | 27 | €1,260,000 | €3,690,362 | +€2.4m | +193% |
| Financial fixed assets | 28 | €36,542 | €36,542 | = | 0.0% |
| Companies linked by participating interests | 282/3 | €1,239 | €1,239 | = | 0.0% |
| Participating interests | 282 | €1,239 | €1,239 | = | 0.0% |
| Other financial fixed assets | 284/8 | €35,302 | €35,302 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €35,302 | €35,302 | = | 0.0% |
| Current assets | 29/58 | €14,752,249 | €13,936,499 | -€815,750 | -5.5% |
| Stocks and contracts in progress | 3 | €3,083,395 | €3,065,952 | -€17,442 | -0.6% |
| Stocks | 30/36 | €3,083,395 | €3,065,952 | -€17,442 | -0.6% |
| Goods purchased for resale | 34 | €3,083,395 | €3,065,952 | -€17,442 | -0.6% |
| Amounts receivable within one year | 40/41 | €6,699,285 | €7,385,629 | +€686,344 | +10.2% |
| Trade receivables | 40 | €6,339,686 | €7,291,612 | +€951,925 | +15.0% |
| Other amounts receivable | 41 | €359,599 | €94,017 | -€265,582 | -73.9% |
| Current investments | 50/53 | €2,086,797 | €86,797 | -€2.0m | -95.8% |
| Own shares | 50 | €86,797 | €86,797 | = | 0.0% |
| Other investments | 51/53 | €2,000,000 | - | -€2.0m | |
| Cash at bank and in hand | 54/58 | €2,849,350 | €3,293,304 | +€443,954 | +15.6% |
| Deferred charges and accrued income | 490/1 | €33,421 | €104,817 | +€71,395 | +214% |
| Total equity and liabilities | 10/49 | €22,172,396 | €23,159,776 | +€987,380 | +4.5% |
| Equity | 10/15 | €14,314,135 | €14,787,195 | +€473,059 | +3.3% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €14,164,135 | €14,637,195 | +€473,059 | +3.3% |
| Non-distributable reserves | 130/1 | €140,437 | €140,437 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Own shares acquired | 1312 | €86,797 | €86,797 | = | 0.0% |
| Other | 1319 | €38,639 | €38,639 | = | 0.0% |
| Tax-exempt reserves | 132 | €483,501 | €571,601 | +€88,100 | +18.2% |
| Distributable reserves | 133 | €13,540,198 | €13,925,157 | +€384,959 | +2.8% |
| Provisions and deferred taxes | 16 | €138,725 | €137,175 | -€1,550 | -1.1% |
| Provisions for liabilities and charges | 160/5 | €137,175 | €137,175 | = | 0.0% |
| Pensions and similar obligations | 160 | €137,175 | €137,175 | = | 0.0% |
| Deferred taxes | 168 | €1,550 | - | -€1,550 | |
| Amounts payable | 17/49 | €7,719,536 | €8,235,406 | +€515,870 | +6.7% |
| Amounts payable after more than one year | 17 | €3,028,635 | €3,979,074 | +€950,440 | +31.4% |
| Financial debts | 170/4 | €3,028,635 | €3,979,074 | +€950,440 | +31.4% |
| Leasing and similar obligations | 172 | €735,026 | €748,508 | +€13,482 | +1.8% |
| Credit institutions | 173 | €2,293,608 | €3,230,566 | +€936,958 | +40.9% |
| Amounts payable within one year | 42/48 | €4,688,865 | €4,254,557 | -€434,308 | -9.3% |
| Current portion of amounts payable after more than one year | 42 | €694,531 | €942,353 | +€247,822 | +35.7% |
| Trade debts | 44 | €3,507,700 | €2,754,344 | -€753,356 | -21.5% |
| Suppliers | 440/4 | €3,507,700 | €2,754,344 | -€753,356 | -21.5% |
| Taxes, remuneration and social security | 45 | €336,634 | €407,860 | +€71,226 | +21.2% |
| Taxes | 450/3 | €61,926 | €118,941 | +€57,014 | +92.1% |
| Remuneration and social security | 454/9 | €274,708 | €288,919 | +€14,211 | +5.2% |
| Other amounts payable | 47/48 | €150,000 | €150,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,037 | €1,775 | -€262 | -12.9% |
| Operating income | 70/76A | €40,398,440 | €44,196,713 | +€3.8m | +9.4% |
| Turnover | 70 | €39,967,296 | €43,712,148 | +€3.7m | +9.4% |
| Own construction capitalised | 72 | - | €78,041 | +€78,041 | |
| Other operating income | 74 | €431,143 | €406,524 | -€24,620 | -5.7% |
| Operating charges | 60/66A | €39,772,186 | €43,684,923 | +€3.9m | +9.8% |
| Goods for resale, raw materials and consumables | 60 | €28,103,765 | €31,164,607 | +€3.1m | +10.9% |
| Purchases | 600/8 | €27,919,029 | €31,147,165 | +€3.2m | +11.6% |
| Change in stocks: decrease (increase) | 609 | €184,737 | €17,442 | -€167,294 | -90.6% |
| Services and other goods | 61 | €6,991,808 | €7,567,296 | +€575,488 | +8.2% |
| Remuneration, social security and pensions | 62 | €2,815,761 | €3,045,037 | +€229,276 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,485,647 | €1,541,766 | +€56,119 | +3.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €113,686 | -€17,600 | -€131,286 | |
| Other operating charges | 640/8 | €239,145 | €212,442 | -€26,703 | -11.2% |
| Non-recurring operating charges | 66A | €22,373 | €171,375 | +€149,001 | +666% |
| Operating profit (loss) | 9901 | €626,253 | €511,790 | -€114,463 | -18.3% |
| Financial income | 75/76B | €480,192 | €498,743 | +€18,552 | +3.9% |
| Recurring financial income | 75 | €480,192 | €498,743 | +€18,552 | +3.9% |
| Income from current assets | 751 | €76,923 | €14,864 | -€62,059 | -80.7% |
| Other financial income | 752/9 | €403,269 | €483,880 | +€80,611 | +20.0% |
| Financial charges | 65/66B | €178,067 | €177,815 | -€252 | -0.1% |
| Recurring financial charges | 65 | €178,067 | €177,815 | -€252 | -0.1% |
| Debt charges | 650 | €85,027 | €89,119 | +€4,091 | +4.8% |
| Other financial charges | 652/9 | €93,040 | €88,696 | -€4,344 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €928,378 | €832,719 | -€95,659 | -10.3% |
| Transfer from deferred taxes | 780 | €1,550 | €1,550 | = | 0.0% |
| Income taxes | 67/77 | €170,823 | €111,209 | -€59,614 | -34.9% |
| Taxes | 670/3 | €170,829 | €111,209 | -€59,620 | -34.9% |
| Tax adjustments and reversals of tax provisions | 77 | €6 | - | -€6 | |
| Profit (loss) for the period | 9904 | €759,105 | €723,059 | -€36,046 | -4.7% |
| Transfer from tax-exempt reserves | 789 | €4,650 | €4,650 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €127,856 | €92,750 | -€35,106 | -27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €635,899 | €634,959 | -€940 | -0.1% |
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 24 October 2026 via checked.be.