WIJNAGENTUUR VINCENT: what changed
WIJNAGENTUUR VINCENT
Largest movements
- Financial fixed assets -€158,607
down €158,607 (-100%), from €158,607 to €0
- Current investments +€128,018
up €128,018 (+93.6%), from €136,733 to €264,751
- Receivables within one year -€67,228
down €67,228 (-53.7%), from €125,125 to €57,897
of which Other amounts receivable: -€50,269
- Tangible fixed assets -€43,222
down €43,222 (-18.9%), from €229,072 to €185,850
of which Furniture and vehicles: -€21,954
- Cash -€42,132
down €42,132 (-42.4%), from €99,456 to €57,324
mainly Contributions, distributions and other (-€338,919) and Current investments (-€128,018)
- Reserves -€340,137
down €340,137 (-59.9%), from €567,468 to €227,331
of which Distributable reserves: -€336,419
- Other debts +€200,835
up €200,835 (+481%), from €41,783 to €242,619
- Debts after one year -€33,083
down €33,083 (-40.7%), from €81,186 to €48,104
- Trade debts -€20,192
down €20,192 (-64.0%), from €31,554 to €11,361
- Advances received +€15,472
new in 2025: €15,472
- Gross operating margin -€39,002
down €39,002 (-36.1%), from €107,910 to €68,908
- Depreciation +€18,241
up €18,241 (+57.8%), from €31,550 to €49,791
- Financial charges -€2,304
down €2,304 (-37.1%), from €6,214 to €3,911
- Taxes -€1,810
down €1,810 (-11.9%), from €15,261 to €13,451
- Other operating charges +€1,703
up €1,703 (+42.9%), from €3,972 to €5,675
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €754,854 | €569,927 | -€184,927 | -24.5% |
| Fixed assets | 21/28 | €387,679 | €185,850 | -€201,829 | -52.1% |
| Tangible fixed assets | 22/27 | €229,072 | €185,850 | -€43,222 | -18.9% |
| Land and buildings | 22 | €119,284 | €98,858 | -€20,425 | -17.1% |
| Plant, machinery and equipment | 23 | €11,405 | €10,563 | -€842 | -7.4% |
| Furniture and vehicles | 24 | €98,383 | €76,429 | -€21,954 | -22.3% |
| Financial fixed assets | 28 | €158,607 | €0 | -€158,607 | -100% |
| Current assets | 29/58 | €367,175 | €384,078 | +€16,902 | +4.6% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €125,125 | €57,897 | -€67,228 | -53.7% |
| Trade receivables | 40 | €60,937 | €43,978 | -€16,959 | -27.8% |
| Other amounts receivable | 41 | €64,188 | €13,919 | -€50,269 | -78.3% |
| Current investments | 50/53 | €136,733 | €264,751 | +€128,018 | +93.6% |
| Cash at bank and in hand | 54/58 | €99,456 | €57,324 | -€42,132 | -42.4% |
| Deferred charges and accrued income | 490/1 | €5,862 | €4,106 | -€1,756 | -30.0% |
| Total equity and liabilities | 10/49 | €754,854 | €569,927 | -€184,927 | -24.5% |
| Equity | 10/15 | €574,985 | €234,867 | -€340,117 | -59.2% |
| Contributions | 10/11 | €7,437 | €7,437 | = | 0.0% |
| Reserves | 13 | €567,468 | €227,331 | -€340,137 | -59.9% |
| Non-distributable reserves | 130/1 | €3,718 | €0 | -€3,718 | -100% |
| Reserves not available under the articles | 1311 | €3,718 | €0 | -€3,718 | -100% |
| Distributable reserves | 133 | €563,750 | €227,331 | -€336,419 | -59.7% |
| Profit (loss) carried forward | 14 | €79 | €99 | +€20 | +25.1% |
| Amounts payable | 17/49 | €179,870 | €335,060 | +€155,190 | +86.3% |
| Amounts payable after more than one year | 17 | €81,186 | €48,104 | -€33,083 | -40.7% |
| Financial debts | 170/4 | €81,186 | €48,104 | -€33,083 | -40.7% |
| Amounts payable within one year | 42/48 | €98,683 | €286,957 | +€188,273 | +191% |
| Current portion of amounts payable after more than one year | 42 | €17,361 | €17,505 | +€144 | +0.8% |
| Trade debts | 44 | €31,554 | €11,361 | -€20,192 | -64.0% |
| Suppliers | 440/4 | €31,554 | €11,361 | -€20,192 | -64.0% |
| Advances received on contracts in progress | 46 | - | €15,472 | +€15,472 | |
| Taxes, remuneration and social security | 45 | €7,985 | €0 | -€7,985 | -100% |
| Taxes | 450/3 | €7,985 | €0 | -€7,985 | -100% |
| Other amounts payable | 47/48 | €41,783 | €242,619 | +€200,835 | +481% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €23,500 | €0 | -€23,500 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,550 | €49,791 | +€18,241 | +57.8% |
| Other operating charges | 640/8 | €3,972 | €5,675 | +€1,703 | +42.9% |
| Gross operating margin | 9900 | €107,910 | €68,908 | -€39,002 | -36.1% |
| Operating profit (loss) | 9901 | €72,388 | €13,441 | -€58,947 | -81.4% |
| Financial income | 75/76B | €3,446 | €2,722 | -€724 | -21.0% |
| Recurring financial income | 75 | €3,446 | €2,722 | -€724 | -21.0% |
| Financial charges | 65/66B | €6,214 | €3,911 | -€2,304 | -37.1% |
| Recurring financial charges | 65 | €6,214 | €3,911 | -€2,304 | -37.1% |
| Profit (loss) for the period before taxes | 9903 | €69,619 | €12,252 | -€57,367 | -82.4% |
| Income taxes | 67/77 | €15,261 | €13,451 | -€1,810 | -11.9% |
| Profit (loss) for the period | 9904 | €54,358 | -€1,198 | -€55,556 | |
| Profit (loss) for the period to be appropriated | 9905 | €54,358 | -€1,198 | -€55,556 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.