WIJNS WENDY: 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.
WIJNS WENDY
Largest movements
- Stocks and contracts +€9,615
up €9,615 (+198%), from €4,854 to €14,468
- Receivables within one year +€5,327
up €5,327 (+17.0%), from €31,248 to €36,576
of which Other amounts receivable: +€6,000
- Tangible fixed assets -€4,810
down €4,810 (-11.1%), from €43,154 to €38,344
of which Leasing and similar rights: -€4,927
- Cash -€1,813
down €1,813 (-17.1%), from €10,623 to €8,810
mainly Stocks and contracts (-€9,615) and Receivables within one year (-€5,327)
- Trade debts +€18,581
up €18,581 (+1,955%), from €950 to €19,531
- Profit (loss) carried forward -€5,218
new in 2025: -€5,218
- Tax, wage and social debts -€4,184
down €4,184 (-36.8%), from €11,366 to €7,182
of which Taxes: -€3,127
- Debts after one year -€3,938
down €3,938 (-19.9%), from €19,815 to €15,877
- Current portion of long-term debt +€2,238
up €2,238 (+71.4%), from €3,135 to €5,373
- Gross operating margin -€38,653
down €38,653 (-89.5%), from €43,210 to €4,558
- Taxes -€8,599
down €8,599 (-100%), from €8,599 to €0
- Depreciation +€3,816
up €3,816 (+162%), from €2,361 to €6,177
- Financial charges +€1,769
up €1,769 (+195%), from €908 to €2,677
- Other operating charges +€623
up €623 (+208%), from €299 to €922
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 | €90,311 | €98,401 | +€8,090 | +9.0% |
| Fixed assets | 21/28 | €43,154 | €38,344 | -€4,810 | -11.1% |
| Tangible fixed assets | 22/27 | €43,154 | €38,344 | -€4,810 | -11.1% |
| Plant, machinery and equipment | 23 | €1,111 | €830 | -€281 | -25.3% |
| Furniture and vehicles | 24 | - | €1,212 | +€1,212 | |
| Leasing and similar rights | 25 | €23,153 | €18,226 | -€4,927 | -21.3% |
| Other tangible fixed assets | 26 | €18,890 | €18,076 | -€814 | -4.3% |
| Current assets | 29/58 | €47,157 | €60,057 | +€12,900 | +27.4% |
| Stocks and contracts in progress | 3 | €4,854 | €14,468 | +€9,615 | +198% |
| Stocks | 30/36 | €4,854 | €14,468 | +€9,615 | +198% |
| Amounts receivable within one year | 40/41 | €31,248 | €36,576 | +€5,327 | +17.0% |
| Trade receivables | 40 | €31,248 | €30,576 | -€673 | -2.2% |
| Other amounts receivable | 41 | - | €6,000 | +€6,000 | |
| Cash at bank and in hand | 54/58 | €10,623 | €8,810 | -€1,813 | -17.1% |
| Deferred charges and accrued income | 490/1 | €432 | €203 | -€229 | -53.0% |
| Total equity and liabilities | 10/49 | €90,311 | €98,401 | +€8,090 | +9.0% |
| Equity | 10/15 | €49,954 | €44,736 | -€5,218 | -10.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €44,954 | €44,954 | = | 0.0% |
| Distributable reserves | 133 | €44,954 | €44,954 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,218 | -€5,218 | |
| Amounts payable | 17/49 | €40,357 | €53,665 | +€13,309 | +33.0% |
| Amounts payable after more than one year | 17 | €19,815 | €15,877 | -€3,938 | -19.9% |
| Financial debts | 170/4 | €19,815 | €15,877 | -€3,938 | -19.9% |
| Amounts payable within one year | 42/48 | €20,541 | €37,788 | +€17,247 | +84.0% |
| Current portion of amounts payable after more than one year | 42 | €3,135 | €5,373 | +€2,238 | +71.4% |
| Financial debts | 43 | €5,090 | €5,220 | +€130 | +2.5% |
| Credit institutions | 430/8 | €5,090 | €5,220 | +€130 | +2.5% |
| Trade debts | 44 | €950 | €19,531 | +€18,581 | +1,955% |
| Suppliers | 440/4 | €950 | €19,531 | +€18,581 | +1,955% |
| Taxes, remuneration and social security | 45 | €11,366 | €7,182 | -€4,184 | -36.8% |
| Taxes | 450/3 | €10,209 | €7,082 | -€3,127 | -30.6% |
| Remuneration and social security | 454/9 | €1,157 | €100 | -€1,057 | -91.4% |
| Other amounts payable | 47/48 | - | €482 | +€482 | |
| Non-recurring operating income | 76A | €7,097 | - | -€7,097 | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,361 | €6,177 | +€3,816 | +162% |
| Other operating charges | 640/8 | €299 | €922 | +€623 | +208% |
| Gross operating margin | 9900 | €43,210 | €4,558 | -€38,653 | -89.5% |
| Operating profit (loss) | 9901 | €40,550 | -€2,541 | -€43,091 | |
| Financial income | 75/76B | €79 | €0 | -€79 | -100% |
| Recurring financial income | 75 | €79 | €0 | -€79 | -100% |
| Financial charges | 65/66B | €908 | €2,677 | +€1,769 | +195% |
| Recurring financial charges | 65 | €908 | €2,677 | +€1,769 | +195% |
| Profit (loss) for the period before taxes | 9903 | €39,721 | -€5,218 | -€44,939 | |
| Income taxes | 67/77 | €8,599 | €0 | -€8,599 | -100% |
| Profit (loss) for the period | 9904 | €31,122 | -€5,218 | -€36,340 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,122 | -€5,218 | -€36,340 |
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 31 October 2026 via checked.be.