WIJN IMPORT KOVINO: 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.
WIJN IMPORT KOVINO
Largest movements
- Receivables within one year -€152,869
down €152,869 (-76.8%), from €198,973 to €46,104
of which Other amounts receivable: -€112,940
- Stocks and contracts +€7,239
up €7,239 (+3.3%), from €220,586 to €227,825
- Cash -€5,536
down €5,536 (-14.5%), from €38,248 to €32,712
mainly Contributions, distributions and other (-€395,214) and Trade debts (-€11,205)
- Reserves -€396,285
down €396,285 (-96.7%), from €409,953 to €13,668
of which Distributable reserves: -€397,217
- Debts after one year +€209,641
new in 2025: €209,641
- Current portion of long-term debt +€26,889
new in 2025: €26,889
- Other debts +€16,267
new in 2025: €16,267
- Trade debts -€11,205
down €11,205 (-61.2%), from €18,309 to €7,104
- Gross operating margin -€39,021
down €39,021 (-68.8%), from €56,732 to €17,710
- Staff costs -€12,728
down €12,728 (-68.0%), from €18,718 to €5,989
- Financial income -€6,345
down €6,345 (-60.8%), from €10,443 to €4,098
- Taxes +€6,034
new in 2025: €6,034
- Other operating charges +€1,780
up €1,780 (+434%), from €410 to €2,190
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 | €460,819 | €313,935 | -€146,884 | -31.9% |
| Fixed assets | 21/28 | €3,006 | €7,293 | +€4,288 | +143% |
| Tangible fixed assets | 22/27 | €2,346 | €6,633 | +€4,288 | +183% |
| Plant, machinery and equipment | 23 | €2,346 | €6,633 | +€4,288 | +183% |
| Financial fixed assets | 28 | €660 | €660 | = | 0.0% |
| Current assets | 29/58 | €457,813 | €306,642 | -€151,172 | -33.0% |
| Stocks and contracts in progress | 3 | €220,586 | €227,825 | +€7,239 | +3.3% |
| Stocks | 30/36 | €220,586 | €227,825 | +€7,239 | +3.3% |
| Amounts receivable within one year | 40/41 | €198,973 | €46,104 | -€152,869 | -76.8% |
| Trade receivables | 40 | €74,460 | €34,531 | -€39,929 | -53.6% |
| Other amounts receivable | 41 | €124,513 | €11,573 | -€112,940 | -90.7% |
| Cash at bank and in hand | 54/58 | €38,248 | €32,712 | -€5,536 | -14.5% |
| Deferred charges and accrued income | 490/1 | €5 | €0 | -€5 | -100% |
| Total equity and liabilities | 10/49 | €460,819 | €313,935 | -€146,884 | -31.9% |
| Equity | 10/15 | €428,553 | €38,468 | -€390,085 | -91.0% |
| Contributions | 10/11 | €18,600 | €24,800 | +€6,200 | +33.3% |
| Reserves | 13 | €409,953 | €13,668 | -€396,285 | -96.7% |
| Non-distributable reserves | 130/1 | - | €820 | +€820 | |
| Reserves not available under the articles | 1311 | - | €820 | +€820 | |
| Tax-exempt reserves | 132 | - | €112 | +€112 | |
| Distributable reserves | 133 | €409,953 | €12,736 | -€397,217 | -96.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €32,266 | €275,467 | +€243,201 | +754% |
| Amounts payable after more than one year | 17 | - | €209,641 | +€209,641 | |
| Financial debts | 170/4 | - | €209,641 | +€209,641 | |
| Amounts payable within one year | 42/48 | €32,266 | €65,438 | +€33,172 | +103% |
| Current portion of amounts payable after more than one year | 42 | - | €26,889 | +€26,889 | |
| Trade debts | 44 | €18,309 | €7,104 | -€11,205 | -61.2% |
| Suppliers | 440/4 | €18,309 | €7,104 | -€11,205 | -61.2% |
| Taxes, remuneration and social security | 45 | €13,958 | €15,178 | +€1,221 | +8.7% |
| Taxes | 450/3 | €13,958 | €14,875 | +€917 | +6.6% |
| Remuneration and social security | 454/9 | - | €304 | +€304 | |
| Other amounts payable | 47/48 | - | €16,267 | +€16,267 | |
| Accrued charges and deferred income | 492/3 | - | €388 | +€388 | |
| Remuneration, social security and pensions | 62 | €18,718 | €5,989 | -€12,728 | -68.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €654 | €1,252 | +€598 | +91.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €630 | €0 | -€630 | -100% |
| Other operating charges | 640/8 | €410 | €2,190 | +€1,780 | +434% |
| Gross operating margin | 9900 | €56,732 | €17,710 | -€39,021 | -68.8% |
| Operating profit (loss) | 9901 | €36,320 | €8,279 | -€28,041 | -77.2% |
| Financial income | 75/76B | €10,443 | €4,098 | -€6,345 | -60.8% |
| Recurring financial income | 75 | €10,443 | €4,098 | -€6,345 | -60.8% |
| Financial charges | 65/66B | €128 | €1,214 | +€1,086 | +852% |
| Recurring financial charges | 65 | €128 | €1,214 | +€1,086 | +852% |
| Profit (loss) for the period before taxes | 9903 | €46,636 | €11,164 | -€35,473 | -76.1% |
| Income taxes | 67/77 | - | €6,034 | +€6,034 | |
| Profit (loss) for the period | 9904 | €46,636 | €5,129 | -€41,507 | -89.0% |
| Profit (loss) for the period to be appropriated | 9905 | €46,636 | €5,129 | -€41,507 | -89.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.