WIJNHUIS: 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.
WIJNHUIS
Largest movements
- Cash +€14,456
up €14,456 (+28.7%), from €50,394 to €64,850
mainly Net result for the year (+€35,883) and Trade debts (+€11,779)
- Tangible fixed assets +€8,973
up €8,973 (+42.7%), from €20,996 to €29,969
of which Furniture and vehicles: +€10,109
- Financial fixed assets +€6,000
new in 2025: €6,000
- Deferred charges and accrued income +€4,741
up €4,741 (+53.1%), from €8,923 to €13,664
- Receivables within one year -€2,487
down €2,487 (-10.6%), from €23,477 to €20,991
of which Trade receivables: -€2,487
- Profit (loss) carried forward +€35,883
up €35,883 (+56.2%), from -€63,800 to -€27,918
- Debts after one year -€15,000
down €15,000 (-16.7%), from €90,000 to €75,000
- Trade debts +€11,779
up €11,779 (+157%), from €7,524 to €19,302
- Gross operating margin +€3,181
up €3,181 (+5.2%), from €61,651 to €64,832
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 | €107,697 | €139,584 | +€31,887 | +29.6% |
| Fixed assets | 21/28 | €20,996 | €35,969 | +€14,973 | +71.3% |
| Tangible fixed assets | 22/27 | €20,996 | €29,969 | +€8,973 | +42.7% |
| Plant, machinery and equipment | 23 | €16,116 | €14,981 | -€1,136 | -7.0% |
| Furniture and vehicles | 24 | €4,879 | €14,988 | +€10,109 | +207% |
| Financial fixed assets | 28 | - | €6,000 | +€6,000 | |
| Current assets | 29/58 | €86,701 | €103,615 | +€16,914 | +19.5% |
| Stocks and contracts in progress | 3 | €3,907 | €4,111 | +€204 | +5.2% |
| Stocks | 30/36 | €3,907 | €4,111 | +€204 | +5.2% |
| Amounts receivable within one year | 40/41 | €23,477 | €20,991 | -€2,487 | -10.6% |
| Trade receivables | 40 | €22,977 | €20,491 | -€2,487 | -10.8% |
| Other amounts receivable | 41 | €500 | €500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €50,394 | €64,850 | +€14,456 | +28.7% |
| Deferred charges and accrued income | 490/1 | €8,923 | €13,664 | +€4,741 | +53.1% |
| Total equity and liabilities | 10/49 | €107,697 | €139,584 | +€31,887 | +29.6% |
| Equity | 10/15 | -€1,385 | €34,497 | +€35,883 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €43,815 | €43,815 | = | 0.0% |
| Distributable reserves | 133 | €43,815 | €43,815 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,800 | -€27,918 | +€35,883 | +56.2% |
| Amounts payable | 17/49 | €109,082 | €105,087 | -€3,995 | -3.7% |
| Amounts payable after more than one year | 17 | €90,000 | €75,000 | -€15,000 | -16.7% |
| Other amounts payable | 178/9 | €90,000 | €75,000 | -€15,000 | -16.7% |
| Amounts payable within one year | 42/48 | €17,809 | €30,087 | +€12,278 | +68.9% |
| Financial debts | 43 | - | €59 | +€59 | |
| Credit institutions | 430/8 | - | €59 | +€59 | |
| Trade debts | 44 | €7,524 | €19,302 | +€11,779 | +157% |
| Suppliers | 440/4 | €7,524 | €19,302 | +€11,779 | +157% |
| Taxes, remuneration and social security | 45 | €9,509 | €8,788 | -€721 | -7.6% |
| Taxes | 450/3 | €8,837 | €8,768 | -€69 | -0.8% |
| Remuneration and social security | 454/9 | €672 | €20 | -€652 | -97.0% |
| Other amounts payable | 47/48 | €776 | €1,938 | +€1,161 | +150% |
| Accrued charges and deferred income | 492/3 | €1,273 | €0 | -€1,273 | -100% |
| Remuneration, social security and pensions | 62 | €14,012 | €14,128 | +€116 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,725 | €11,316 | -€409 | -3.5% |
| Other operating charges | 640/8 | €3,198 | €3,121 | -€77 | -2.4% |
| Gross operating margin | 9900 | €61,651 | €64,832 | +€3,181 | +5.2% |
| Operating profit (loss) | 9901 | €32,715 | €36,266 | +€3,551 | +10.9% |
| Financial income | 75/76B | - | €64 | +€64 | |
| Recurring financial income | 75 | - | €64 | +€64 | |
| Financial charges | 65/66B | €364 | €344 | -€20 | -5.5% |
| Recurring financial charges | 65 | €364 | €344 | -€20 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €32,352 | €35,987 | +€3,635 | +11.2% |
| Income taxes | 67/77 | €236 | €104 | -€131 | -55.8% |
| Profit (loss) for the period | 9904 | €32,116 | €35,883 | +€3,767 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €32,116 | €35,883 | +€3,767 | +11.7% |
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 24 October 2026 via checked.be.