WIJN: 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.
WIJN
Largest movements
- Receivables within one year +€418
up €418 (+3.1%), from €13,386 to €13,804
of which Trade receivables: +€272
- Stocks and contracts -€158
down €158 (-16.5%), from €962 to €804
- Other debts +€1,650
up €1,650 (+16.3%), from €10,146 to €11,796
- Profit (loss) carried forward -€1,389
down €1,389 (-5.6%), from -€24,712 to -€26,101
- Other operating charges -€447
no longer reported in 2025 (was €447)
- Gross operating margin -€380
down €380 (-44.0%), from -€864 to -€1,244
- Financial charges +€145
new in 2025: €145
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 | €15,306 | €15,567 | +€261 | +1.7% |
| Fixed assets | 21/28 | €900 | €900 | = | 0.0% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €14,406 | €14,667 | +€261 | +1.8% |
| Stocks and contracts in progress | 3 | €962 | €804 | -€158 | -16.5% |
| Stocks | 30/36 | €962 | €804 | -€158 | -16.5% |
| Amounts receivable within one year | 40/41 | €13,386 | €13,804 | +€418 | +3.1% |
| Trade receivables | 40 | €11,767 | €12,039 | +€272 | +2.3% |
| Other amounts receivable | 41 | €1,619 | €1,765 | +€146 | +9.0% |
| Cash at bank and in hand | 54/58 | €57 | €58 | +€1 | +2.1% |
| Total equity and liabilities | 10/49 | €15,306 | €15,567 | +€261 | +1.7% |
| Equity | 10/15 | €554 | -€835 | -€1,389 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,666 | €6,666 | = | 0.0% |
| Distributable reserves | 133 | €6,666 | €6,666 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,712 | -€26,101 | -€1,389 | -5.6% |
| Amounts payable | 17/49 | €14,752 | €16,402 | +€1,650 | +11.2% |
| Amounts payable within one year | 42/48 | €14,752 | €16,402 | +€1,650 | +11.2% |
| Trade debts | 44 | €4,606 | €4,606 | = | 0.0% |
| Suppliers | 440/4 | €4,606 | €4,606 | = | 0.0% |
| Other amounts payable | 47/48 | €10,146 | €11,796 | +€1,650 | +16.3% |
| Other operating charges | 640/8 | €447 | - | -€447 | |
| Non-recurring operating charges | 66A | €26 | - | -€26 | |
| Gross operating margin | 9900 | -€864 | -€1,244 | -€380 | -44.0% |
| Operating profit (loss) | 9901 | -€1,337 | -€1,244 | +€93 | +6.9% |
| Financial charges | 65/66B | - | €145 | +€145 | |
| Recurring financial charges | 65 | - | €145 | +€145 | |
| Profit (loss) for the period before taxes | 9903 | -€1,337 | -€1,389 | -€52 | -3.9% |
| Profit (loss) for the period | 9904 | -€1,337 | -€1,389 | -€52 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,337 | -€1,389 | -€52 | -3.9% |
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 3 October 2026 via checked.be.