WIJNGOED BODEGEM: 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.
WIJNGOED BODEGEM
Largest movements
- Tangible fixed assets +€131,580
up €131,580 (+39.8%), from €330,198 to €461,778
of which Plant, machinery and equipment: +€95,610
- Cash -€14,292
down €14,292 (-66.6%), from €21,454 to €7,162
mainly Investment in fixed assets (net) (-€144,034) and Net result for the year (-€35,456)
- Other debts +€161,000
new in 2025: €161,000
- Profit (loss) carried forward -€35,456
down €35,456 (-154%), from -€22,965 to -€58,421
- Trade debts -€6,575
down €6,575 (-51.2%), from €12,854 to €6,279
- Gross operating margin -€8,471
down €8,471 (-60.4%), from -€14,036 to -€22,508
- Depreciation +€4,224
up €4,224 (+51.3%), from €8,230 to €12,454
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 | €358,175 | €477,144 | +€118,969 | +33.2% |
| Fixed assets | 21/28 | €330,198 | €461,778 | +€131,580 | +39.8% |
| Tangible fixed assets | 22/27 | €330,198 | €461,778 | +€131,580 | +39.8% |
| Land and buildings | 22 | €261,756 | €298,089 | +€36,333 | +13.9% |
| Plant, machinery and equipment | 23 | €18,596 | €114,206 | +€95,610 | +514% |
| Furniture and vehicles | 24 | €49,846 | €49,483 | -€363 | -0.7% |
| Current assets | 29/58 | €27,977 | €15,366 | -€12,611 | -45.1% |
| Amounts receivable within one year | 40/41 | €6,117 | €7,783 | +€1,665 | +27.2% |
| Trade receivables | 40 | - | €6,727 | +€6,727 | |
| Other amounts receivable | 41 | €6,117 | €1,056 | -€5,061 | -82.7% |
| Cash at bank and in hand | 54/58 | €21,454 | €7,162 | -€14,292 | -66.6% |
| Deferred charges and accrued income | 490/1 | €406 | €421 | +€15 | +3.6% |
| Total equity and liabilities | 10/49 | €358,175 | €477,144 | +€118,969 | +33.2% |
| Equity | 10/15 | -€4,965 | -€40,421 | -€35,456 | -714% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,965 | -€58,421 | -€35,456 | -154% |
| Amounts payable | 17/49 | €363,141 | €517,565 | +€154,425 | +42.5% |
| Amounts payable after more than one year | 17 | €350,287 | €350,287 | = | 0.0% |
| Financial debts | 170/4 | €350,287 | €350,287 | = | 0.0% |
| Amounts payable within one year | 42/48 | €12,854 | €167,279 | +€154,425 | +1,201% |
| Trade debts | 44 | €12,854 | €6,279 | -€6,575 | -51.2% |
| Suppliers | 440/4 | €12,854 | €6,279 | -€6,575 | -51.2% |
| Other amounts payable | 47/48 | - | €161,000 | +€161,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,230 | €12,454 | +€4,224 | +51.3% |
| Other operating charges | 640/8 | €619 | €440 | -€179 | -28.9% |
| Gross operating margin | 9900 | -€14,036 | -€22,508 | -€8,471 | -60.4% |
| Operating profit (loss) | 9901 | -€22,885 | -€35,402 | -€12,516 | -54.7% |
| Financial charges | 65/66B | €80 | €54 | -€26 | -32.5% |
| Recurring financial charges | 65 | €80 | €54 | -€26 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | -€22,965 | -€35,456 | -€12,490 | -54.4% |
| Profit (loss) for the period | 9904 | -€22,965 | -€35,456 | -€12,490 | -54.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,965 | -€35,456 | -€12,490 | -54.4% |
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 14 October 2026 via checked.be.