WINDY HILL: 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.
WINDY HILL
Largest movements
- Tangible fixed assets -€24,952
down €24,952 (-6.9%), from €361,646 to €336,694
of which Land and buildings: -€32,919
- Cash +€4,228
up €4,228 (+195%), from €2,168 to €6,396
mainly Depreciation (+€62,222) and Other debts (+€48,770)
- Profit (loss) carried forward -€66,296
down €66,296 (-10.9%), from -€609,246 to -€675,542
- Other debts +€48,770
up €48,770 (+6.3%), from €774,968 to €823,738
- Gross operating margin +€8,644
up €8,644 (+84.4%), from -€10,240 to -€1,596
- Depreciation +€1,420
up €1,420 (+2.3%), from €60,802 to €62,222
- Other operating charges -€166
down €166 (-6.4%), from €2,597 to €2,431
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 | €364,973 | €344,254 | -€20,719 | -5.7% |
| Fixed assets | 21/28 | €362,646 | €337,694 | -€24,952 | -6.9% |
| Tangible fixed assets | 22/27 | €361,646 | €336,694 | -€24,952 | -6.9% |
| Land and buildings | 22 | €361,646 | €328,727 | -€32,919 | -9.1% |
| Furniture and vehicles | 24 | - | €7,967 | +€7,967 | |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €2,327 | €6,560 | +€4,233 | +182% |
| Cash at bank and in hand | 54/58 | €2,168 | €6,396 | +€4,228 | +195% |
| Deferred charges and accrued income | 490/1 | €159 | €164 | +€4 | +2.8% |
| Total equity and liabilities | 10/49 | €364,973 | €344,254 | -€20,719 | -5.7% |
| Equity | 10/15 | -€413,188 | -€479,484 | -€66,296 | -16.0% |
| Contributions | 10/11 | €196,058 | €196,058 | = | 0.0% |
| Capital | 10 | €196,058 | €196,058 | = | 0.0% |
| Issued capital | 100 | €196,058 | €196,058 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€609,246 | -€675,542 | -€66,296 | -10.9% |
| Amounts payable | 17/49 | €778,161 | €823,738 | +€45,577 | +5.9% |
| Amounts payable within one year | 42/48 | €778,161 | €823,738 | +€45,577 | +5.9% |
| Trade debts | 44 | €3,193 | - | -€3,193 | |
| Suppliers | 440/4 | €3,193 | - | -€3,193 | |
| Other amounts payable | 47/48 | €774,968 | €823,738 | +€48,770 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,802 | €62,222 | +€1,420 | +2.3% |
| Other operating charges | 640/8 | €2,597 | €2,431 | -€166 | -6.4% |
| Gross operating margin | 9900 | -€10,240 | -€1,596 | +€8,644 | +84.4% |
| Operating profit (loss) | 9901 | -€73,640 | -€66,249 | +€7,390 | +10.0% |
| Financial charges | 65/66B | €46 | €46 | = | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€73,686 | -€66,296 | +€7,390 | +10.0% |
| Profit (loss) for the period | 9904 | -€73,686 | -€66,296 | +€7,390 | +10.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€73,686 | -€66,296 | +€7,390 | +10.0% |
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 21 October 2026 via checked.be.