WIJK: 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.
WIJK
Largest movements
- Receivables within one year +€148,903
up €148,903 (+38.7%), from €384,780 to €533,682
of which Other amounts receivable: +€148,903
- Current investments +€128,410
up €128,410 (+4.1%), from €3.1m to €3.3m
- Cash -€105,628
down €105,628 (-66.9%), from €157,863 to €52,235
mainly Receivables within one year (-€148,903) and Investment in fixed assets (net) (-€133,778)
- Tangible fixed assets +€84,918
up €84,918 (+8.4%), from €1.0m to €1.1m
of which Land and buildings: +€421,011
- Reserves +€246,978
up €246,978 (+9.4%), from €2.6m to €2.9m
of which Distributable reserves: +€374,000
- Gross operating margin +€27,132
up €27,132 (+6.5%), from €414,735 to €441,867
- Financial charges +€23,136
up €23,136 (+49.4%), from €46,816 to €69,951
of which Financial charges: +€20,195
- Financial income -€18,503
down €18,503 (-18.3%), from €101,263 to €82,760
of which Financial income: -€20,108
- Depreciation +€13,951
up €13,951 (+40.0%), from €34,909 to €48,861
- Taxes -€5,592
down €5,592 (-3.7%), from €152,076 to €146,485
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.
Cash bridge derived
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 | €4,689,860 | €4,950,860 | +€261,000 | +5.6% |
| Fixed assets | 21/28 | €1,008,481 | €1,093,399 | +€84,918 | +8.4% |
| Tangible fixed assets | 22/27 | €1,008,481 | €1,093,399 | +€84,918 | +8.4% |
| Land and buildings | 22 | €643,467 | €1,064,478 | +€421,011 | +65.4% |
| Plant, machinery and equipment | 23 | €22,843 | €23,079 | +€236 | +1.0% |
| Furniture and vehicles | 24 | €2,413 | €5,842 | +€3,429 | +142.1% |
| Assets under construction and advance payments | 27 | €339,758 | - | -€339,758 | |
| Current assets | 29/58 | €3,681,379 | €3,857,461 | +€176,082 | +4.8% |
| Amounts receivable within one year | 40/41 | €384,780 | €533,682 | +€148,903 | +38.7% |
| Trade receivables | 40 | €33,104 | €33,104 | = | 0.0% |
| Other amounts receivable | 41 | €351,676 | €500,578 | +€148,903 | +42.3% |
| Current investments | 50/53 | €3,137,102 | €3,265,512 | +€128,410 | +4.1% |
| Cash at bank and in hand | 54/58 | €157,863 | €52,235 | -€105,628 | -66.9% |
| Deferred charges and accrued income | 490/1 | €1,635 | €6,032 | +€4,397 | +269.0% |
| Total equity and liabilities | 10/49 | €4,689,860 | €4,950,860 | +€261,000 | +5.6% |
| Equity | 10/15 | €3,453,743 | €3,700,980 | +€247,237 | +7.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,629,606 | €2,876,584 | +€246,978 | +9.4% |
| Tax-exempt reserves | 132 | €702,146 | €575,124 | -€127,022 | -18.1% |
| Distributable reserves | 133 | €1,927,460 | €2,301,460 | +€374,000 | +19.4% |
| Profit (loss) carried forward | 14 | €805,537 | €805,796 | +€259 | 0.0% |
| Provisions and deferred taxes | 16 | €55,016 | €52,077 | -€2,940 | -5.3% |
| Deferred taxes | 168 | €55,016 | €52,077 | -€2,940 | -5.3% |
| Amounts payable | 17/49 | €1,181,101 | €1,197,804 | +€16,703 | +1.4% |
| Amounts payable within one year | 42/48 | €1,134,622 | €1,135,427 | +€804 | +0.1% |
| Trade debts | 44 | €8,292 | €7,149 | -€1,143 | -13.8% |
| Suppliers | 440/4 | €8,292 | €7,149 | -€1,143 | -13.8% |
| Taxes, remuneration and social security | 45 | €66,980 | €39,892 | -€27,088 | -40.4% |
| Taxes | 450/3 | €66,980 | €39,892 | -€27,088 | -40.4% |
| Other amounts payable | 47/48 | €1,059,351 | €1,088,386 | +€29,035 | +2.7% |
| Accrued charges and deferred income | 492/3 | €46,478 | €62,377 | +€15,898 | +34.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,909 | €48,861 | +€13,951 | +40.0% |
| Other operating charges | 640/8 | €12,535 | €15,033 | +€2,498 | +19.9% |
| Non-recurring operating charges | 66A | €13,705 | - | -€13,705 | |
| Gross operating margin | 9900 | €414,735 | €441,867 | +€27,132 | +6.5% |
| Operating profit (loss) | 9901 | €353,586 | €377,973 | +€24,387 | +6.9% |
| Financial income | 75/76B | €101,263 | €82,760 | -€18,503 | -18.3% |
| Recurring financial income | 75 | €101,263 | €81,155 | -€20,108 | -19.9% |
| Non-recurring financial income | 76B | - | €1,605 | +€1,605 | |
| Financial charges | 65/66B | €46,816 | €69,951 | +€23,136 | +49.4% |
| Recurring financial charges | 65 | €46,816 | €67,010 | +€20,195 | +43.1% |
| Non-recurring financial charges | 66B | - | €2,941 | +€2,941 | |
| Profit (loss) for the period before taxes | 9903 | €408,033 | €390,782 | -€17,252 | -4.2% |
| Transfer from deferred taxes | 780 | €2,940 | €2,940 | = | 0.0% |
| Income taxes | 67/77 | €152,076 | €146,485 | -€5,592 | -3.7% |
| Profit (loss) for the period | 9904 | €258,897 | €247,237 | -€11,660 | -4.5% |
| Transfer from tax-exempt reserves | 789 | €253,458 | €232,272 | -€21,186 | -8.4% |
| Transfer to tax-exempt reserves | 689 | - | €105,250 | +€105,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €512,354 | €374,259 | -€138,096 | -27.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.