WIM NAUDTS: what changed
What changed
WIM NAUDTS
NACE 43.320, Joinery installation
filed annual accounts (NBB)
Net result for the year
€17,561
2024 · €7,822+€9,740
Equity
€144,415
2024 · €126,853+€17,561
Cash
€579
2024 · €579
Balance sheet total
€187,666
2024 · €169,596+€18,070
Largest movements
Assets
- Receivables within one year +€11,638
up €11,638 (+7.5%), from €155,693 to €167,332
of which Other amounts receivable: +€12,813
- Deferred charges and accrued income +€8,850
up €8,850 (+99.4%), from €8,901 to €17,751
- Stocks and contracts -€1,897
down €1,897 (-48.6%), from €3,902 to €2,005
Equity and liabilities
- Reserves +€17,561
up €17,561 (+105%), from €16,707 to €34,268
of which Distributable reserves: +€17,561
- Trade debts -€5,637
down €5,637 (-32.0%), from €17,613 to €11,976
- Accrued charges and deferred income +€5,500
up €5,500 (+84.6%), from €6,500 to €12,000
Income statement
- Turnover +€28,859
up €28,859 (+31.9%), from €90,396 to €119,254
- Purchases and services +€22,787
up €22,787 (+31.4%), from €72,658 to €95,445
- Gross operating margin +€5,719
up €5,719 (+30.2%), from €18,953 to €24,673
- Taxes +€5,162
up €5,162 (+119%), from €4,341 to €9,504
- Other operating charges -€4,477
down €4,477 (-52.1%), from €8,592 to €4,116
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.
Result 2024
€7,822
Gross operating margin
+€5,719
Depreciation
-€0
Other operating charges
+€4,477
Financial income
+€499
Financial charges
+€4,208
Taxes
-€5,162
Result 2025
€17,561
raises the resultlowers the result
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.
From operations
-€1,202
Investment
€0
Financing
+€1,202
Cash 2024
€579
From operations (derived)
-€1,202
Net result for the year
+€17,561
Depreciation
+€522
Stocks and contracts
+€1,897
Receivables within one year
-€11,638
Deferred charges and accrued income
-€8,850
Trade debts
-€5,637
Tax, wage and social debts
-€557
Accrued charges and deferred income
+€5,500
Financing
+€1,202
Short-term financial debts
+€1,202
Cash 2025
€579
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €169,596 | €187,666 | +€18,070 | +10.7% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €522 | €0 | -€522 | -100% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €522 | €0 | -€522 | -100% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €522 | €0 | -€522 | -100% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €169,075 | €187,666 | +€18,592 | +11.0% |
| Amounts receivable after more than one year | 29 | €0 | €0 | = | |
| Trade receivables | 290 | €0 | €0 | = | |
| Other amounts receivable | 291 | €0 | €0 | = | |
| Stocks and contracts in progress | 3 | €3,902 | €2,005 | -€1,897 | -48.6% |
| Stocks | 30/36 | €3,902 | €2,005 | -€1,897 | -48.6% |
| Amounts receivable within one year | 40/41 | €155,693 | €167,332 | +€11,638 | +7.5% |
| Trade receivables | 40 | €1,174 | €0 | -€1,174 | -100% |
| Other amounts receivable | 41 | €154,519 | €167,332 | +€12,813 | +8.3% |
| Current investments | 50/53 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €579 | €579 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €8,901 | €17,751 | +€8,850 | +99.4% |
| Total equity and liabilities | 10/49 | €169,596 | €187,666 | +€18,070 | +10.7% |
| Equity | 10/15 | €126,853 | €144,415 | +€17,561 | +13.8% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Reserves | 13 | €16,707 | €34,268 | +€17,561 | +105% |
| Non-distributable reserves | 130/1 | €4,330 | €4,330 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,330 | €4,330 | = | 0.0% |
| Distributable reserves | 133 | €12,377 | €29,938 | +€17,561 | +142% |
| Profit (loss) carried forward | 14 | €41,547 | €41,547 | = | 0.0% |
| Amounts payable | 17/49 | €42,743 | €43,252 | +€509 | +1.2% |
| Amounts payable within one year | 42/48 | €36,243 | €31,252 | -€4,991 | -13.8% |
| Financial debts | 43 | €6,072 | €7,274 | +€1,202 | +19.8% |
| Credit institutions | 430/8 | €6,072 | €7,274 | +€1,202 | +19.8% |
| Trade debts | 44 | €17,613 | €11,976 | -€5,637 | -32.0% |
| Suppliers | 440/4 | €17,613 | €11,976 | -€5,637 | -32.0% |
| Taxes, remuneration and social security | 45 | €12,558 | €12,001 | -€557 | -4.4% |
| Taxes | 450/3 | €12,558 | €12,001 | -€557 | -4.4% |
| Accrued charges and deferred income | 492/3 | €6,500 | €12,000 | +€5,500 | +84.6% |
| Turnover | 70 | €90,396 | €119,254 | +€28,859 | +31.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €72,658 | €95,445 | +€22,787 | +31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €522 | €522 | +€0 | 0.0% |
| Other operating charges | 640/8 | €8,592 | €4,116 | -€4,477 | -52.1% |
| Gross operating margin | 9900 | €18,953 | €24,673 | +€5,719 | +30.2% |
| Operating profit (loss) | 9901 | €9,839 | €20,035 | +€10,196 | +104% |
| Financial income | 75/76B | €8,901 | €9,400 | +€499 | +5.6% |
| Recurring financial income | 75 | €8,901 | €9,400 | +€499 | +5.6% |
| Financial charges | 65/66B | €6,578 | €2,370 | -€4,208 | -64.0% |
| Recurring financial charges | 65 | €6,578 | €2,370 | -€4,208 | -64.0% |
| Profit (loss) for the period before taxes | 9903 | €12,163 | €27,065 | +€14,902 | +123% |
| Income taxes | 67/77 | €4,341 | €9,504 | +€5,162 | +119% |
| Profit (loss) for the period | 9904 | €7,822 | €17,561 | +€9,740 | +125% |
| Profit (loss) for the period to be appropriated | 9905 | €7,822 | €17,561 | +€9,740 | +125% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 4 November 2026 via checked.be.