WIJMENPUT: what changed
Two fiscal 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.
WIJMENPUT
Largest movements
- Receivables within one year +€40,304
up €40,304 (+47.5%), from €84,762 to €125,066
of which Trade receivables: +€46,428
- Tangible fixed assets -€23,243
down €23,243 (-4.2%), from €549,084 to €525,841
of which Land and buildings: -€16,917
- Stocks and contracts -€23,040
down €23,040 (-19.4%), from €118,566 to €95,525
- Cash -€14,412
down €14,412 (-39.4%), from €36,576 to €22,164
mainly Debts after one year (-€69,309) and Receivables within one year (-€40,304)
- Debts after one year -€69,309
down €69,309 (-25.9%), from €267,997 to €198,688
- Other debts +€49,225
up €49,225 (+40.7%), from €120,850 to €170,075
- Trade debts -€25,725
down €25,725 (-27.2%), from €94,592 to €68,867
- Reserves +€22,779
up €22,779 (+42.0%), from €54,251 to €77,030
- Staff costs +€40,691
up €40,691 (+30.3%), from €134,318 to €175,010
- Taxes -€9,777
down €9,777 (-37.4%), from €26,150 to €16,373
- Gross operating margin -€7,956
down €7,956 (-2.7%), from €297,952 to €289,996
- Financial charges -€3,731
down €3,731 (-11.6%), from €32,300 to €28,569
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 | €825,038 | €805,856 | -€19,182 | -2.3% |
| Fixed assets | 21/28 | €563,924 | €534,681 | -€29,243 | -5.2% |
| Intangible fixed assets | 21 | €12,000 | €6,000 | -€6,000 | -50.0% |
| Tangible fixed assets | 22/27 | €549,084 | €525,841 | -€23,243 | -4.2% |
| Land and buildings | 22 | €465,358 | €448,440 | -€16,917 | -3.6% |
| Plant, machinery and equipment | 23 | €82,612 | €76,664 | -€5,949 | -7.2% |
| Furniture and vehicles | 24 | €1,114 | €737 | -€377 | -33.9% |
| Financial fixed assets | 28 | €2,840 | €2,840 | = | 0.0% |
| Current assets | 29/58 | €261,115 | €271,175 | +€10,061 | +3.9% |
| Stocks and contracts in progress | 3 | €118,566 | €95,525 | -€23,040 | -19.4% |
| Stocks | 30/36 | €118,566 | €95,525 | -€23,040 | -19.4% |
| Amounts receivable within one year | 40/41 | €84,762 | €125,066 | +€40,304 | +47.5% |
| Trade receivables | 40 | €77,144 | €123,572 | +€46,428 | +60.2% |
| Other amounts receivable | 41 | €7,618 | €1,494 | -€6,124 | -80.4% |
| Cash at bank and in hand | 54/58 | €36,576 | €22,164 | -€14,412 | -39.4% |
| Deferred charges and accrued income | 490/1 | €21,211 | €28,420 | +€7,209 | +34.0% |
| Total equity and liabilities | 10/49 | €825,038 | €805,856 | -€19,182 | -2.3% |
| Equity | 10/15 | €241,729 | €264,507 | +€22,779 | +9.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €54,251 | €77,030 | +€22,779 | +42.0% |
| Distributable reserves | 133 | €54,251 | €77,030 | +€22,779 | +42.0% |
| Profit (loss) carried forward | 14 | €137,478 | €137,478 | = | 0.0% |
| Amounts payable | 17/49 | €583,310 | €541,348 | -€41,961 | -7.2% |
| Amounts payable after more than one year | 17 | €267,997 | €198,688 | -€69,309 | -25.9% |
| Financial debts | 170/4 | €267,997 | €198,688 | -€69,309 | -25.9% |
| Amounts payable within one year | 42/48 | €309,923 | €337,397 | +€27,474 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €68,213 | €69,309 | +€1,096 | +1.6% |
| Trade debts | 44 | €94,592 | €68,867 | -€25,725 | -27.2% |
| Suppliers | 440/4 | €94,592 | €68,867 | -€25,725 | -27.2% |
| Taxes, remuneration and social security | 45 | €26,268 | €29,146 | +€2,879 | +11.0% |
| Taxes | 450/3 | €9,456 | €11,069 | +€1,613 | +17.1% |
| Remuneration and social security | 454/9 | €16,812 | €18,078 | +€1,266 | +7.5% |
| Other amounts payable | 47/48 | €120,850 | €170,075 | +€49,225 | +40.7% |
| Accrued charges and deferred income | 492/3 | €5,390 | €5,264 | -€126 | -2.3% |
| Remuneration, social security and pensions | 62 | €134,318 | €175,010 | +€40,691 | +30.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,601 | €36,792 | +€2,192 | +6.3% |
| Other operating charges | 640/8 | €353 | €417 | +€64 | +18.2% |
| Gross operating margin | 9900 | €297,952 | €289,996 | -€7,956 | -2.7% |
| Operating profit (loss) | 9901 | €128,680 | €77,777 | -€50,903 | -39.6% |
| Financial income | 75/76B | €1 | €18 | +€17 | +1440.8% |
| Recurring financial income | 75 | €1 | €18 | +€17 | +1440.8% |
| Financial charges | 65/66B | €32,300 | €28,569 | -€3,731 | -11.6% |
| Recurring financial charges | 65 | €32,300 | €28,569 | -€3,731 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €96,382 | €49,227 | -€47,155 | -48.9% |
| Income taxes | 67/77 | €26,150 | €16,373 | -€9,777 | -37.4% |
| Profit (loss) for the period | 9904 | €70,232 | €32,854 | -€37,378 | -53.2% |
| Profit (loss) for the period to be appropriated | 9905 | €70,232 | €32,854 | -€37,378 | -53.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.