WIJN IMPORT MODERN: 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 MODERN
Largest movements
- Stocks and contracts +€19,736
up €19,736 (+57.4%), from €34,360 to €54,097
- Receivables within one year +€19,671
up €19,671 (+15,120%), from €130 to €19,801
of which Trade receivables: +€19,801
- Cash -€8,727
down €8,727 (-58.9%), from €14,809 to €6,083
mainly Stocks and contracts (-€19,736) and Receivables within one year (-€19,671)
- Tangible fixed assets -€1,311
down €1,311 (-33.6%), from €3,896 to €2,585
of which Furniture and vehicles: -€710
- Tax, wage and social debts +€16,213
up €16,213 (+334%), from €4,855 to €21,068
- Profit (loss) carried forward +€14,016
up €14,016 (+38.9%), from -€36,037 to -€22,021
- Other debts -€4,093
down €4,093 (-8.3%), from €49,543 to €45,450
- Trade debts +€3,235
up €3,235 (+19.5%), from €16,557 to €19,792
of which Bills of exchange payable: +€9,878
- Taxes +€2,940
up €2,940 (+107%), from €2,746 to €5,685
- Gross operating margin -€686
down €686 (-3.1%), from €22,340 to €21,654
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 | €53,510 | €82,880 | +€29,370 | +54.9% |
| Fixed assets | 21/28 | €4,210 | €2,899 | -€1,311 | -31.1% |
| Tangible fixed assets | 22/27 | €3,896 | €2,585 | -€1,311 | -33.6% |
| Plant, machinery and equipment | 23 | €2,418 | €1,817 | -€601 | -24.9% |
| Furniture and vehicles | 24 | €1,478 | €769 | -€710 | -48.0% |
| Financial fixed assets | 28 | €314 | €314 | = | 0.0% |
| Current assets | 29/58 | €49,300 | €79,981 | +€30,681 | +62.2% |
| Stocks and contracts in progress | 3 | €34,360 | €54,097 | +€19,736 | +57.4% |
| Stocks | 30/36 | €34,360 | €54,097 | +€19,736 | +57.4% |
| Amounts receivable within one year | 40/41 | €130 | €19,801 | +€19,671 | +15,120% |
| Trade receivables | 40 | - | €19,801 | +€19,801 | |
| Other amounts receivable | 41 | €130 | - | -€130 | |
| Cash at bank and in hand | 54/58 | €14,809 | €6,083 | -€8,727 | -58.9% |
| Total equity and liabilities | 10/49 | €53,510 | €82,880 | +€29,370 | +54.9% |
| Equity | 10/15 | -€17,445 | -€3,429 | +€14,016 | +80.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,037 | -€22,021 | +€14,016 | +38.9% |
| Amounts payable | 17/49 | €70,955 | €86,309 | +€15,354 | +21.6% |
| Amounts payable within one year | 42/48 | €70,955 | €86,309 | +€15,354 | +21.6% |
| Trade debts | 44 | €16,557 | €19,792 | +€3,235 | +19.5% |
| Suppliers | 440/4 | €6,643 | - | -€6,643 | |
| Bills of exchange payable | 441 | €9,915 | €19,792 | +€9,878 | +99.6% |
| Taxes, remuneration and social security | 45 | €4,855 | €21,068 | +€16,213 | +334% |
| Taxes | 450/3 | €4,855 | €21,068 | +€16,213 | +334% |
| Other amounts payable | 47/48 | €49,543 | €45,450 | -€4,093 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,499 | €1,311 | -€188 | -12.5% |
| Other operating charges | 640/8 | €507 | €513 | +€5 | +1.1% |
| Gross operating margin | 9900 | €22,340 | €21,654 | -€686 | -3.1% |
| Operating profit (loss) | 9901 | €20,334 | €19,830 | -€503 | -2.5% |
| Financial income | 75/76B | €80 | €14 | -€66 | -82.3% |
| Recurring financial income | 75 | €80 | €14 | -€66 | -82.3% |
| Financial charges | 65/66B | €213 | €143 | -€69 | -32.6% |
| Recurring financial charges | 65 | €213 | €143 | -€69 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €20,201 | €19,701 | -€500 | -2.5% |
| Income taxes | 67/77 | €2,746 | €5,685 | +€2,940 | +107% |
| Profit (loss) for the period | 9904 | €17,455 | €14,016 | -€3,440 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,455 | €14,016 | -€3,440 | -19.7% |
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 25 October 2026 via checked.be.