WIJNEN VANASSCHE: 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.
WIJNEN VANASSCHE
Largest movements
- Tangible fixed assets -€52,446
down €52,446 (-6.9%), from €755,321 to €702,875
- Receivables within one year +€28,055
up €28,055 (+13,876%), from €202 to €28,258
- Cash +€19,719
up €19,719 (+21.7%), from €90,864 to €110,584
mainly Depreciation (+€53,726) and Trade debts (+€51,222)
- Stocks and contracts +€15,580
up €15,580 (+5.2%), from €296,763 to €312,343
- Trade debts +€51,222
up €51,222 (+361%), from €14,206 to €65,428
- Tax, wage and social debts -€44,645
down €44,645 (-45.9%), from €97,288 to €52,644
of which Taxes: -€39,170
- Debts after one year -€36,198
down €36,198 (-6.4%), from €563,554 to €527,356
- Advances received +€33,922
up €33,922 (+537%), from €6,313 to €40,235
- Reserves +€17,528
up €17,528 (+6.9%), from €252,353 to €269,881
- Gross operating margin -€88,574
down €88,574 (-32.7%), from €270,632 to €182,058
- Other operating charges -€25,657
down €25,657 (-30.3%), from €84,705 to €59,047
- Taxes -€17,776
down €17,776 (-49.5%), from €35,925 to €18,149
- Financial charges -€3,134
down €3,134 (-11.9%), from €26,265 to €23,132
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 | €1,156,069 | €1,172,586 | +€16,516 | +1.4% |
| Fixed assets | 21/28 | €761,122 | €707,396 | -€53,726 | -7.1% |
| Intangible fixed assets | 21 | €4,802 | €3,521 | -€1,281 | -26.7% |
| Tangible fixed assets | 22/27 | €755,321 | €702,875 | -€52,446 | -6.9% |
| Land and buildings | 22 | €687,213 | €662,424 | -€24,790 | -3.6% |
| Furniture and vehicles | 24 | €11,933 | €5,300 | -€6,633 | -55.6% |
| Other tangible fixed assets | 26 | €56,174 | €35,151 | -€21,023 | -37.4% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €394,947 | €465,190 | +€70,243 | +17.8% |
| Stocks and contracts in progress | 3 | €296,763 | €312,343 | +€15,580 | +5.2% |
| Stocks | 30/36 | €296,763 | €312,343 | +€15,580 | +5.2% |
| Amounts receivable within one year | 40/41 | €202 | €28,258 | +€28,055 | +13,876% |
| Trade receivables | 40 | €202 | €28,258 | +€28,055 | +13,876% |
| Cash at bank and in hand | 54/58 | €90,864 | €110,584 | +€19,719 | +21.7% |
| Deferred charges and accrued income | 490/1 | €7,117 | €14,005 | +€6,888 | +96.8% |
| Total equity and liabilities | 10/49 | €1,156,069 | €1,172,586 | +€16,516 | +1.4% |
| Equity | 10/15 | €270,953 | €288,481 | +€17,528 | +6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €252,353 | €269,881 | +€17,528 | +6.9% |
| Distributable reserves | 133 | €252,353 | €269,881 | +€17,528 | +6.9% |
| Amounts payable | 17/49 | €885,116 | €884,105 | -€1,011 | -0.1% |
| Amounts payable after more than one year | 17 | €563,554 | €527,356 | -€36,198 | -6.4% |
| Financial debts | 170/4 | €563,554 | €527,356 | -€36,198 | -6.4% |
| Amounts payable within one year | 42/48 | €315,565 | €356,318 | +€40,754 | +12.9% |
| Current portion of amounts payable after more than one year | 42 | €69,491 | €58,851 | -€10,639 | -15.3% |
| Financial debts | 43 | €125,092 | €130,057 | +€4,965 | +4.0% |
| Credit institutions | 430/8 | €125,092 | €130,057 | +€4,965 | +4.0% |
| Trade debts | 44 | €14,206 | €65,428 | +€51,222 | +361% |
| Suppliers | 440/4 | €14,206 | €65,428 | +€51,222 | +361% |
| Advances received on contracts in progress | 46 | €6,313 | €40,235 | +€33,922 | +537% |
| Taxes, remuneration and social security | 45 | €97,288 | €52,644 | -€44,645 | -45.9% |
| Taxes | 450/3 | €89,988 | €50,819 | -€39,170 | -43.5% |
| Remuneration and social security | 454/9 | €7,300 | €1,825 | -€5,475 | -75.0% |
| Other amounts payable | 47/48 | €3,175 | €9,103 | +€5,928 | +187% |
| Accrued charges and deferred income | 492/3 | €5,998 | €431 | -€5,567 | -92.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,700 | €53,726 | -€974 | -1.8% |
| Other operating charges | 640/8 | €84,705 | €59,047 | -€25,657 | -30.3% |
| Gross operating margin | 9900 | €270,632 | €182,058 | -€88,574 | -32.7% |
| Operating profit (loss) | 9901 | €131,228 | €69,284 | -€61,943 | -47.2% |
| Financial income | 75/76B | €392 | €1,410 | +€1,019 | +260% |
| Recurring financial income | 75 | €392 | €1,410 | +€1,019 | +260% |
| Financial charges | 65/66B | €26,265 | €23,132 | -€3,134 | -11.9% |
| Recurring financial charges | 65 | €26,265 | €23,132 | -€3,134 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €105,354 | €47,563 | -€57,791 | -54.9% |
| Income taxes | 67/77 | €35,925 | €18,149 | -€17,776 | -49.5% |
| Profit (loss) for the period | 9904 | €69,428 | €29,414 | -€40,015 | -57.6% |
| Profit (loss) for the period to be appropriated | 9905 | €69,428 | €29,414 | -€40,015 | -57.6% |
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 25 October 2026 via checked.be.