WIJNEGEMHOF: what changed
WIJNEGEMHOF
Largest movements
- Cash -€26,710
down €26,710 (-99.8%), from €26,766 to €56
mainly Contributions, distributions and other (-€184,000) and Investment in fixed assets (net) (-€25,334)
- Receivables within one year +€24,296
up €24,296 (+18.4%), from €131,878 to €156,174
- Tangible fixed assets +€21,933
up €21,933 (+17.7%), from €123,710 to €145,644
of which Plant, machinery and equipment: +€24,754
- Deferred charges and accrued income -€20,890
down €20,890 (-89.6%), from €23,302 to €2,413
- Trade debts -€24,155
down €24,155 (-52.4%), from €46,127 to €21,972
- Debts after one year +€21,530
new in 2025: €21,530
- Other debts -€17,000
down €17,000 (-8.5%), from €201,000 to €184,000
- Tax, wage and social debts +€11,517
up €11,517 (+67.5%), from €17,066 to €28,583
- Current portion of long-term debt +€3,187
up €3,187 (+18.9%), from €16,904 to €20,090
- Gross operating margin -€22,282
down €22,282 (-8.1%), from €276,551 to €254,269
- Taxes -€5,549
down €5,549 (-8.3%), from €67,066 to €61,517
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 | €305,657 | €304,286 | -€1,370 | -0.4% |
| Fixed assets | 21/28 | €123,710 | €145,644 | +€21,933 | +17.7% |
| Tangible fixed assets | 22/27 | €123,710 | €145,644 | +€21,933 | +17.7% |
| Land and buildings | 22 | €120,801 | €118,801 | -€1,999 | -1.7% |
| Plant, machinery and equipment | 23 | - | €24,754 | +€24,754 | |
| Furniture and vehicles | 24 | €2,910 | €2,088 | -€821 | -28.2% |
| Current assets | 29/58 | €181,946 | €158,643 | -€23,304 | -12.8% |
| Amounts receivable within one year | 40/41 | €131,878 | €156,174 | +€24,296 | +18.4% |
| Other amounts receivable | 41 | €131,878 | €156,174 | +€24,296 | +18.4% |
| Cash at bank and in hand | 54/58 | €26,766 | €56 | -€26,710 | -99.8% |
| Deferred charges and accrued income | 490/1 | €23,302 | €2,413 | -€20,890 | -89.6% |
| Total equity and liabilities | 10/49 | €305,657 | €304,286 | -€1,370 | -0.4% |
| Equity | 10/15 | €24,560 | €25,111 | +€551 | +2.2% |
| Contributions | 10/11 | €20,327 | €20,327 | = | 0.0% |
| Reserves | 13 | €4,233 | €4,784 | +€551 | +13.0% |
| Distributable reserves | 133 | €4,233 | €4,784 | +€551 | +13.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €281,097 | €279,175 | -€1,922 | -0.7% |
| Amounts payable after more than one year | 17 | - | €21,530 | +€21,530 | |
| Financial debts | 170/4 | - | €21,530 | +€21,530 | |
| Amounts payable within one year | 42/48 | €281,097 | €254,645 | -€26,451 | -9.4% |
| Current portion of amounts payable after more than one year | 42 | €16,904 | €20,090 | +€3,187 | +18.9% |
| Trade debts | 44 | €46,127 | €21,972 | -€24,155 | -52.4% |
| Suppliers | 440/4 | €46,127 | €21,972 | -€24,155 | -52.4% |
| Taxes, remuneration and social security | 45 | €17,066 | €28,583 | +€11,517 | +67.5% |
| Taxes | 450/3 | €17,066 | €28,583 | +€11,517 | +67.5% |
| Other amounts payable | 47/48 | €201,000 | €184,000 | -€17,000 | -8.5% |
| Accrued charges and deferred income | 492/3 | €0 | €3,000 | +€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,821 | €3,400 | +€580 | +20.5% |
| Other operating charges | 640/8 | €7,486 | €7,719 | +€233 | +3.1% |
| Gross operating margin | 9900 | €276,551 | €254,269 | -€22,282 | -8.1% |
| Operating profit (loss) | 9901 | €266,245 | €243,150 | -€23,095 | -8.7% |
| Financial income | 75/76B | €2,972 | €4,023 | +€1,052 | +35.4% |
| Recurring financial income | 75 | €2,972 | €4,023 | +€1,052 | +35.4% |
| Financial charges | 65/66B | €1,085 | €1,105 | +€20 | +1.8% |
| Recurring financial charges | 65 | €1,085 | €1,105 | +€20 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €268,132 | €246,068 | -€22,063 | -8.2% |
| Income taxes | 67/77 | €67,066 | €61,517 | -€5,549 | -8.3% |
| Profit (loss) for the period | 9904 | €201,066 | €184,551 | -€16,514 | -8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €201,066 | €184,551 | -€16,514 | -8.2% |
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 6 November 2026 via checked.be.