WIJNIMPORT HERMAN: 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.
WIJNIMPORT HERMAN
Largest movements
- Receivables within one year -€49,084
down €49,084 (-29.9%), from €164,433 to €115,349
of which Trade receivables: -€46,762
- Cash -€14,682
down €14,682 (-13.5%), from €108,514 to €93,832
mainly Trade debts (-€129,855) and Stocks and contracts (-€3,000)
- Trade debts -€129,855
down €129,855 (-54.2%), from €239,502 to €109,646
- Other debts +€39,958
new in 2026: €39,958
- Reserves +€20,800
up €20,800 (+8.7%), from €238,786 to €259,586
- Other operating charges -€21,984
down €21,984 (-14.3%), from €153,431 to €131,448
- Gross operating margin +€15,776
up €15,776 (+6.6%), from €240,635 to €256,411
- Depreciation -€9,634
down €9,634 (-63.7%), from €15,126 to €5,492
- Write-downs +€6,817
new in 2026: €6,817
- Taxes +€5,421
up €5,421 (+904%), from €600 to €6,021
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €564,552 | €497,605 | -€66,946 | -11.9% |
| Fixed assets | 21/28 | €16,916 | €11,424 | -€5,492 | -32.5% |
| Tangible fixed assets | 22/27 | €16,916 | €11,424 | -€5,492 | -32.5% |
| Plant, machinery and equipment | 23 | €9,778 | €8,216 | -€1,562 | -16.0% |
| Furniture and vehicles | 24 | €7,139 | €3,209 | -€3,930 | -55.1% |
| Current assets | 29/58 | €547,635 | €486,181 | -€61,454 | -11.2% |
| Amounts receivable after more than one year | 29 | €19,000 | €19,000 | = | 0.0% |
| Other amounts receivable | 291 | €19,000 | €19,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €255,000 | €258,000 | +€3,000 | +1.2% |
| Stocks | 30/36 | €255,000 | €258,000 | +€3,000 | +1.2% |
| Amounts receivable within one year | 40/41 | €164,433 | €115,349 | -€49,084 | -29.9% |
| Trade receivables | 40 | €160,983 | €114,221 | -€46,762 | -29.0% |
| Other amounts receivable | 41 | €3,450 | €1,128 | -€2,322 | -67.3% |
| Cash at bank and in hand | 54/58 | €108,514 | €93,832 | -€14,682 | -13.5% |
| Deferred charges and accrued income | 490/1 | €688 | - | -€688 | |
| Total equity and liabilities | 10/49 | €564,552 | €497,605 | -€66,946 | -11.9% |
| Equity | 10/15 | €244,986 | €265,786 | +€20,800 | +8.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €238,786 | €259,586 | +€20,800 | +8.7% |
| Distributable reserves | 133 | €238,786 | €259,586 | +€20,800 | +8.7% |
| Amounts payable | 17/49 | €319,566 | €231,820 | -€87,747 | -27.5% |
| Amounts payable within one year | 42/48 | €318,974 | €228,587 | -€90,388 | -28.3% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €239,502 | €109,646 | -€129,855 | -54.2% |
| Suppliers | 440/4 | €239,502 | €109,646 | -€129,855 | -54.2% |
| Taxes, remuneration and social security | 45 | €29,473 | €28,982 | -€491 | -1.7% |
| Taxes | 450/3 | €18,040 | €17,411 | -€629 | -3.5% |
| Remuneration and social security | 454/9 | €11,432 | €11,571 | +€139 | +1.2% |
| Other amounts payable | 47/48 | - | €39,958 | +€39,958 | |
| Accrued charges and deferred income | 492/3 | €592 | €3,233 | +€2,641 | +446% |
| Remuneration, social security and pensions | 62 | €84,121 | €83,951 | -€170 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,126 | €5,492 | -€9,634 | -63.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,817 | +€6,817 | |
| Other operating charges | 640/8 | €153,431 | €131,448 | -€21,984 | -14.3% |
| Gross operating margin | 9900 | €240,635 | €256,411 | +€15,776 | +6.6% |
| Operating profit (loss) | 9901 | -€12,044 | €28,703 | +€40,747 | |
| Financial income | 75/76B | €2,850 | €2,406 | -€444 | -15.6% |
| Recurring financial income | 75 | €2,850 | €2,406 | -€444 | -15.6% |
| Financial charges | 65/66B | €4,730 | €4,288 | -€442 | -9.3% |
| Recurring financial charges | 65 | €4,730 | €4,288 | -€442 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | -€13,923 | €26,821 | +€40,745 | |
| Income taxes | 67/77 | €600 | €6,021 | +€5,421 | +904% |
| Profit (loss) for the period | 9904 | -€14,523 | €20,800 | +€35,323 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,523 | €20,800 | +€35,323 |
Source: filed annual accounts (NBB), financial years ended 28 February 2025 and 28 February 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.