WIJNKENNIS: what changed
WIJNKENNIS
Largest movements
- Tangible fixed assets -€17,562
down €17,562 (-29.2%), from €60,101 to €42,540
of which Furniture and vehicles: -€14,100
- Stocks and contracts +€17,462
up €17,462 (+16.7%), from €104,460 to €121,922
- Cash -€5,777
down €5,777 (-4.9%), from €118,185 to €112,408
mainly Stocks and contracts (-€17,462) and Debts after one year (-€16,835)
- Debts after one year -€16,835
down €16,835 (-22.1%), from €76,067 to €59,232
of which Financial debts: -€13,162
- Reserves +€10,372
up €10,372 (+9.8%), from €105,551 to €115,923
of which Distributable reserves: +€10,372
- Tax, wage and social debts +€6,979
up €6,979 (+29.1%), from €24,014 to €30,993
- Current portion of long-term debt -€4,926
down €4,926 (-27.2%), from €18,088 to €13,162
- Gross operating margin +€20,392
up €20,392 (+40.4%), from €50,474 to €70,866
- Other operating charges +€8,658
up €8,658 (+36.6%), from €23,634 to €32,293
- Taxes +€2,531
up €2,531 (+164%), from €1,546 to €4,077
- Staff costs +€2,018
up €2,018 (+445%), from €453 to €2,471
- Financial charges -€897
down €897 (-17.8%), from €5,046 to €4,150
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €299,861 | €294,584 | -€5,278 | -1.8% |
| Fixed assets | 21/28 | €60,101 | €42,540 | -€17,562 | -29.2% |
| Tangible fixed assets | 22/27 | €60,101 | €42,540 | -€17,562 | -29.2% |
| Plant, machinery and equipment | 23 | €949 | €61 | -€887 | -93.5% |
| Furniture and vehicles | 24 | €43,295 | €29,196 | -€14,100 | -32.6% |
| Other tangible fixed assets | 26 | €15,857 | €13,283 | -€2,574 | -16.2% |
| Current assets | 29/58 | €239,760 | €252,044 | +€12,284 | +5.1% |
| Stocks and contracts in progress | 3 | €104,460 | €121,922 | +€17,462 | +16.7% |
| Stocks | 30/36 | €104,460 | €121,922 | +€17,462 | +16.7% |
| Amounts receivable within one year | 40/41 | €17,116 | €17,714 | +€599 | +3.5% |
| Trade receivables | 40 | €17,116 | €17,714 | +€599 | +3.5% |
| Cash at bank and in hand | 54/58 | €118,185 | €112,408 | -€5,777 | -4.9% |
| Total equity and liabilities | 10/49 | €299,861 | €294,584 | -€5,278 | -1.8% |
| Equity | 10/15 | €124,151 | €134,523 | +€10,372 | +8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €105,551 | €115,923 | +€10,372 | +9.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €103,691 | €114,063 | +€10,372 | +10.0% |
| Amounts payable | 17/49 | €175,710 | €160,060 | -€15,650 | -8.9% |
| Amounts payable after more than one year | 17 | €76,067 | €59,232 | -€16,835 | -22.1% |
| Financial debts | 170/4 | €28,938 | €15,776 | -€13,162 | -45.5% |
| Other amounts payable | 178/9 | €47,129 | €43,456 | -€3,673 | -7.8% |
| Amounts payable within one year | 42/48 | €99,644 | €100,147 | +€503 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €18,088 | €13,162 | -€4,926 | -27.2% |
| Trade debts | 44 | €57,542 | €55,992 | -€1,549 | -2.7% |
| Suppliers | 440/4 | €57,542 | €55,992 | -€1,549 | -2.7% |
| Taxes, remuneration and social security | 45 | €24,014 | €30,993 | +€6,979 | +29.1% |
| Taxes | 450/3 | €24,014 | €30,993 | +€6,979 | +29.1% |
| Accrued charges and deferred income | 492/3 | - | €681 | +€681 | |
| Remuneration, social security and pensions | 62 | €453 | €2,471 | +€2,018 | +445% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,720 | €17,562 | -€158 | -0.9% |
| Other operating charges | 640/8 | €23,634 | €32,293 | +€8,658 | +36.6% |
| Gross operating margin | 9900 | €50,474 | €70,866 | +€20,392 | +40.4% |
| Operating profit (loss) | 9901 | €8,667 | €18,541 | +€9,874 | +114% |
| Financial income | 75/76B | €28 | €58 | +€31 | +111% |
| Recurring financial income | 75 | €28 | €58 | +€31 | +111% |
| Financial charges | 65/66B | €5,046 | €4,150 | -€897 | -17.8% |
| Recurring financial charges | 65 | €5,046 | €4,150 | -€897 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €3,648 | €14,449 | +€10,801 | +296% |
| Income taxes | 67/77 | €1,546 | €4,077 | +€2,531 | +164% |
| Profit (loss) for the period | 9904 | €2,102 | €10,372 | +€8,270 | +393% |
| Profit (loss) for the period to be appropriated | 9905 | €2,102 | €10,372 | +€8,270 | +393% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.