WIJNENDAELE 96: 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.
What changed
WIJNENDAELE 96
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€20,183
2024 · €8,865-€29,047
Equity
€399,754
2024 · €419,937-€20,183
Cash
€17,928
2024 · €14,191+€3,737
Balance sheet total
€626,067
2024 · €669,682-€43,615
Largest movements
Assets
- Tangible fixed assets -€47,809
down €47,809 (-7.7%), from €617,874 to €570,065
of which Land and buildings: -€29,924
Equity and liabilities
- Profit (loss) carried forward -€20,183
down €20,183, from €16,584 to -€3,599
- Other debts -€18,197
down €18,197 (-10.5%), from €173,943 to €155,746
Income statement
- Financial charges +€31,787
up €31,787 (+2,678%), from €1,187 to €32,974
of which Non-recurring financial charges: +€28,482
- Gross operating margin +€7,560
up €7,560 (+9.0%), from €84,453 to €92,013
- Taxes -€4,479
no longer reported in 2025 (was €4,479)
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.
Result 2024
€8,865
Gross operating margin
+€7,560
Depreciation
+€511
Other operating charges
-€512
Other operating items
-€9,300
Financial income
+€3
Financial charges
-€31,787
Taxes
+€4,479
Result 2025
-€20,183
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€6,966
Investment
€0
Financing
-€3,229
Cash 2024
€14,191
From operations (derived)
+€6,966
Net result for the year
-€20,183
Depreciation
+€47,809
Receivables within one year
-€2,576
Deferred charges and accrued income
+€2,120
Trade debts
+€665
Tax, wage and social debts
-€68
Other debts
-€18,197
Accrued charges and deferred income
-€2,604
Financing
-€3,229
Debts after one year
+€2,193
Current portion of long-term debt
-€5,421
Cash 2025
€17,928
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €669,682 | €626,067 | -€43,615 | -6.5% |
| Fixed assets | 21/28 | €617,874 | €570,065 | -€47,809 | -7.7% |
| Tangible fixed assets | 22/27 | €617,874 | €570,065 | -€47,809 | -7.7% |
| Land and buildings | 22 | €503,594 | €473,670 | -€29,924 | -5.9% |
| Plant, machinery and equipment | 23 | €114,280 | €96,395 | -€17,885 | -15.6% |
| Current assets | 29/58 | €51,808 | €56,002 | +€4,194 | +8.1% |
| Amounts receivable within one year | 40/41 | €31,208 | €33,784 | +€2,576 | +8.3% |
| Trade receivables | 40 | €27,784 | €27,784 | = | 0.0% |
| Other amounts receivable | 41 | €3,424 | €6,000 | +€2,576 | +75.2% |
| Cash at bank and in hand | 54/58 | €14,191 | €17,928 | +€3,737 | +26.3% |
| Deferred charges and accrued income | 490/1 | €6,409 | €4,290 | -€2,120 | -33.1% |
| Total equity and liabilities | 10/49 | €669,682 | €626,067 | -€43,615 | -6.5% |
| Equity | 10/15 | €419,937 | €399,754 | -€20,183 | -4.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €1,575 | €1,575 | = | 0.0% |
| Reserves | 13 | €339,778 | €339,778 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €333,578 | €333,578 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,584 | -€3,599 | -€20,183 | |
| Amounts payable | 17/49 | €249,745 | €226,313 | -€23,433 | -9.4% |
| Amounts payable after more than one year | 17 | €57,807 | €60,000 | +€2,193 | +3.8% |
| Financial debts | 170/4 | €57,807 | €60,000 | +€2,193 | +3.8% |
| Amounts payable within one year | 42/48 | €189,334 | €166,313 | -€23,021 | -12.2% |
| Current portion of amounts payable after more than one year | 42 | €15,229 | €9,807 | -€5,421 | -35.6% |
| Trade debts | 44 | €95 | €759 | +€665 | +703% |
| Suppliers | 440/4 | €95 | €759 | +€665 | +703% |
| Taxes, remuneration and social security | 45 | €68 | - | -€68 | |
| Taxes | 450/3 | €68 | - | -€68 | |
| Other amounts payable | 47/48 | €173,943 | €155,746 | -€18,197 | -10.5% |
| Accrued charges and deferred income | 492/3 | €2,604 | - | -€2,604 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,320 | €47,809 | -€511 | -1.1% |
| Other operating charges | 640/8 | €21,603 | €22,115 | +€512 | +2.4% |
| Non-recurring operating charges | 66A | - | €9,300 | +€9,300 | |
| Gross operating margin | 9900 | €84,453 | €92,013 | +€7,560 | +9.0% |
| Operating profit (loss) | 9901 | €14,530 | €12,789 | -€1,741 | -12.0% |
| Financial income | 75/76B | €1 | €3 | +€3 | +500% |
| Recurring financial income | 75 | €1 | €3 | +€3 | +500% |
| Financial charges | 65/66B | €1,187 | €32,974 | +€31,787 | +2,678% |
| Recurring financial charges | 65 | €1,187 | €4,493 | +€3,306 | +279% |
| Non-recurring financial charges | 66B | - | €28,482 | +€28,482 | |
| Profit (loss) for the period before taxes | 9903 | €13,344 | -€20,183 | -€33,526 | |
| Income taxes | 67/77 | €4,479 | - | -€4,479 | |
| Profit (loss) for the period | 9904 | €8,865 | -€20,183 | -€29,047 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,865 | -€20,183 | -€29,047 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.