WIJNANT: 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.
WIJNANT
Largest movements
- Tangible fixed assets -€11,967
down €11,967 (-24.1%), from €49,563 to €37,595
of which Furniture and vehicles: -€9,465
- Cash -€5,752
down €5,752 (-32.0%), from €17,985 to €12,234
mainly Net result for the year (-€10,359) and Other debts (-€8,684)
- Receivables within one year -€788
down €788 (-46.2%), from €1,705 to €917
of which Trade receivables: -€767
- Profit (loss) carried forward -€10,359
down €10,359 (-5.8%), from -€177,390 to -€187,749
- Other debts -€8,684
down €8,684 (-4.0%), from €216,592 to €207,908
- Gross operating margin -€22,458
down €22,458 (-79.5%), from €28,234 to €5,776
- Depreciation -€477
down €477 (-3.1%), from €15,569 to €15,092
- Financial charges +€335
up €335 (+66.8%), from €502 to €837
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 | €70,132 | €51,709 | -€18,423 | -26.3% |
| Fixed assets | 21/28 | €49,563 | €37,595 | -€11,967 | -24.1% |
| Tangible fixed assets | 22/27 | €49,563 | €37,595 | -€11,967 | -24.1% |
| Plant, machinery and equipment | 23 | €12,652 | €10,150 | -€2,502 | -19.8% |
| Furniture and vehicles | 24 | €36,911 | €27,446 | -€9,465 | -25.6% |
| Current assets | 29/58 | €20,570 | €14,114 | -€6,456 | -31.4% |
| Stocks and contracts in progress | 3 | €879 | €963 | +€84 | +9.6% |
| Stocks | 30/36 | €879 | €963 | +€84 | +9.6% |
| Amounts receivable within one year | 40/41 | €1,705 | €917 | -€788 | -46.2% |
| Trade receivables | 40 | €1,685 | €917 | -€767 | -45.5% |
| Other amounts receivable | 41 | €21 | - | -€21 | |
| Cash at bank and in hand | 54/58 | €17,985 | €12,234 | -€5,752 | -32.0% |
| Total equity and liabilities | 10/49 | €70,132 | €51,709 | -€18,423 | -26.3% |
| Equity | 10/15 | -€149,448 | -€159,807 | -€10,359 | -6.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €7,482 | €7,482 | = | 0.0% |
| Distributable reserves | 133 | €7,482 | €7,482 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€177,390 | -€187,749 | -€10,359 | -5.8% |
| Amounts payable | 17/49 | €219,580 | €211,516 | -€8,064 | -3.7% |
| Amounts payable within one year | 42/48 | €219,580 | €211,516 | -€8,064 | -3.7% |
| Trade debts | 44 | €2,630 | €2,805 | +€174 | +6.6% |
| Suppliers | 440/4 | €2,630 | €2,805 | +€174 | +6.6% |
| Taxes, remuneration and social security | 45 | €359 | €804 | +€445 | +124% |
| Taxes | 450/3 | €359 | €804 | +€445 | +124% |
| Other amounts payable | 47/48 | €216,592 | €207,908 | -€8,684 | -4.0% |
| Non-recurring operating income | 76A | €338 | - | -€338 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,569 | €15,092 | -€477 | -3.1% |
| Other operating charges | 640/8 | €219 | €62 | -€157 | -71.7% |
| Gross operating margin | 9900 | €28,234 | €5,776 | -€22,458 | -79.5% |
| Operating profit (loss) | 9901 | €12,447 | -€9,378 | -€21,825 | |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €502 | €837 | +€335 | +66.8% |
| Recurring financial charges | 65 | €502 | €837 | +€335 | +66.8% |
| Profit (loss) for the period before taxes | 9903 | €11,951 | -€10,215 | -€22,166 | |
| Income taxes | 67/77 | €144 | €144 | +€0 | +0.3% |
| Profit (loss) for the period | 9904 | €11,807 | -€10,359 | -€22,167 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,807 | -€10,359 | -€22,167 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.