WIJNEGEM DEVELOPMENT: 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.
WIJNEGEM DEVELOPMENT
Largest movements
- Stocks and contracts +€2.0m
up €2.0m (+282.7%), from €696,956 to €2.7m
- Receivables within one year +€83,277
up €83,277 (+373.9%), from €22,270 to €105,547
of which Trade receivables: +€105,350
- Financial fixed assets -€50,055
down €50,055 (-100.0%), from €50,055 to €0
- Debts after one year +€1.4m
new in 2025: €1.4m
- Contributions +€525,000
up €525,000 (+300.0%), from €175,000 to €700,000
- Profit (loss) carried forward -€174,389
down €174,389 (-3790.8%), from -€4,600 to -€178,989
- Advances received +€158,422
new in 2025: €158,422
- Trade debts +€55,463
up €55,463 (+9.1%), from €607,482 to €662,944
- Gross operating margin -€141,024
down €141,024 (-8444.6%), from -€1,670 to -€142,694
- Financial charges +€28,177
up €28,177 (+1084.8%), from €2,597 to €30,774
of which Financial charges: +€30,749
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 | €777,882 | €2,784,777 | +€2.0m | +258.0% |
| Fixed assets | 21/28 | €50,055 | €0 | -€50,055 | -100.0% |
| Financial fixed assets | 28 | €50,055 | €0 | -€50,055 | -100.0% |
| Current assets | 29/58 | €727,827 | €2,784,777 | +€2.1m | +282.6% |
| Stocks and contracts in progress | 3 | €696,956 | €2,667,230 | +€2.0m | +282.7% |
| Stocks | 30/36 | €696,956 | €2,667,230 | +€2.0m | +282.7% |
| Amounts receivable within one year | 40/41 | €22,270 | €105,547 | +€83,277 | +373.9% |
| Trade receivables | 40 | €197 | €105,547 | +€105,350 | +53349.7% |
| Other amounts receivable | 41 | €22,072 | - | -€22,072 | |
| Cash at bank and in hand | 54/58 | €8,602 | €12,000 | +€3,398 | +39.5% |
| Total equity and liabilities | 10/49 | €777,882 | €2,784,777 | +€2.0m | +258.0% |
| Equity | 10/15 | €170,400 | €521,011 | +€350,611 | +205.8% |
| Contributions | 10/11 | €175,000 | €700,000 | +€525,000 | +300.0% |
| Capital | 10 | €175,000 | €700,000 | +€525,000 | +300.0% |
| Issued capital | 100 | €700,000 | €700,000 | = | 0.0% |
| Uncalled capital | 101 | €525,000 | €0 | -€525,000 | -100.0% |
| Profit (loss) carried forward | 14 | -€4,600 | -€178,989 | -€174,389 | -3790.8% |
| Amounts payable | 17/49 | €607,482 | €2,263,766 | +€1.7m | +272.6% |
| Amounts payable after more than one year | 17 | - | €1,397,534 | +€1.4m | |
| Financial debts | 170/4 | - | €1,397,534 | +€1.4m | |
| Amounts payable within one year | 42/48 | €607,482 | €866,232 | +€258,750 | +42.6% |
| Trade debts | 44 | €607,482 | €662,944 | +€55,463 | +9.1% |
| Suppliers | 440/4 | €607,482 | €662,944 | +€55,463 | +9.1% |
| Advances received on contracts in progress | 46 | - | €158,422 | +€158,422 | |
| Taxes, remuneration and social security | 45 | - | €44,866 | +€44,866 | |
| Taxes | 450/3 | - | €44,866 | +€44,866 | |
| Other operating charges | 640/8 | €387 | €920 | +€532 | +137.4% |
| Gross operating margin | 9900 | -€1,670 | -€142,694 | -€141,024 | -8444.6% |
| Operating profit (loss) | 9901 | -€2,057 | -€143,614 | -€141,557 | -6880.6% |
| Financial income | 75/76B | €55 | €0 | -€55 | -100.0% |
| Recurring financial income | 75 | €55 | €0 | -€55 | -100.0% |
| Financial charges | 65/66B | €2,597 | €30,774 | +€28,177 | +1084.8% |
| Recurring financial charges | 65 | €25 | €30,774 | +€30,749 | +122998.0% |
| Non-recurring financial charges | 66B | €2,572 | - | -€2,572 | |
| Profit (loss) for the period before taxes | 9903 | -€4,600 | -€174,389 | -€169,788 | -3690.8% |
| Profit (loss) for the period | 9904 | -€4,600 | -€174,389 | -€169,788 | -3690.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,600 | -€174,389 | -€169,788 | -3690.8% |
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 9 October 2026 via checked.be.