WINFERA HASSELT: 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.
WINFERA HASSELT
Largest movements
- Cash -€30,033
down €30,033 (-66.4%), from €45,209 to €15,175
mainly Trade debts (-€45,574) and Tax, wage and social debts (-€25,208)
- Tangible fixed assets -€18,322
down €18,322 (-33.1%), from €55,408 to €37,086
of which Furniture and vehicles: -€9,938
- Receivables within one year +€12,591
up €12,591 (+4.1%), from €306,820 to €319,411
of which Other amounts receivable: +€6,539
- Stocks and contracts +€11,202
up €11,202 (+33.1%), from €33,812 to €45,014
- Trade debts -€45,574
down €45,574 (-63.1%), from €72,170 to €26,596
- Advances received +€31,931
up €31,931 (+55.3%), from €57,770 to €89,701
- Tax, wage and social debts -€25,208
down €25,208 (-88.1%), from €28,627 to €3,419
of which Remuneration and social security: -€25,653
- Other debts +€19,350
new in 2025: €19,350
- Debts after one year -€8,694
down €8,694 (-27.4%), from €31,768 to €23,075
- Staff costs +€37,858
up €37,858 (+9.6%), from €393,963 to €431,821
- Taxes -€8,809
down €8,809 (-60.6%), from €14,546 to €5,737
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 | €445,770 | €419,234 | -€26,536 | -6.0% |
| Fixed assets | 21/28 | €55,408 | €37,086 | -€18,322 | -33.1% |
| Tangible fixed assets | 22/27 | €55,408 | €37,086 | -€18,322 | -33.1% |
| Plant, machinery and equipment | 23 | €1,838 | €790 | -€1,048 | -57.0% |
| Furniture and vehicles | 24 | €43,492 | €33,555 | -€9,938 | -22.8% |
| Other tangible fixed assets | 26 | €10,078 | €2,741 | -€7,336 | -72.8% |
| Current assets | 29/58 | €390,363 | €382,148 | -€8,214 | -2.1% |
| Stocks and contracts in progress | 3 | €33,812 | €45,014 | +€11,202 | +33.1% |
| Stocks | 30/36 | €33,812 | €45,014 | +€11,202 | +33.1% |
| Amounts receivable within one year | 40/41 | €306,820 | €319,411 | +€12,591 | +4.1% |
| Trade receivables | 40 | €256,898 | €262,950 | +€6,052 | +2.4% |
| Other amounts receivable | 41 | €49,922 | €56,461 | +€6,539 | +13.1% |
| Cash at bank and in hand | 54/58 | €45,209 | €15,175 | -€30,033 | -66.4% |
| Deferred charges and accrued income | 490/1 | €4,522 | €2,548 | -€1,974 | -43.7% |
| Total equity and liabilities | 10/49 | €445,770 | €419,234 | -€26,536 | -6.0% |
| Equity | 10/15 | €244,735 | €248,377 | +€3,642 | +1.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €1,800 | €1,800 | = | 0.0% |
| Distributable reserves | 133 | €1,800 | €1,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €212,935 | €216,577 | +€3,642 | +1.7% |
| Amounts payable | 17/49 | €201,035 | €170,857 | -€30,178 | -15.0% |
| Amounts payable after more than one year | 17 | €31,768 | €23,075 | -€8,694 | -27.4% |
| Financial debts | 170/4 | €31,768 | €23,075 | -€8,694 | -27.4% |
| Amounts payable within one year | 42/48 | €166,989 | €147,783 | -€19,207 | -11.5% |
| Current portion of amounts payable after more than one year | 42 | €8,422 | €8,717 | +€294 | +3.5% |
| Trade debts | 44 | €72,170 | €26,596 | -€45,574 | -63.1% |
| Suppliers | 440/4 | €72,170 | €26,596 | -€45,574 | -63.1% |
| Advances received on contracts in progress | 46 | €57,770 | €89,701 | +€31,931 | +55.3% |
| Taxes, remuneration and social security | 45 | €28,627 | €3,419 | -€25,208 | -88.1% |
| Taxes | 450/3 | €2,974 | €3,419 | +€444 | +14.9% |
| Remuneration and social security | 454/9 | €25,653 | €0 | -€25,653 | -100% |
| Other amounts payable | 47/48 | - | €19,350 | +€19,350 | |
| Accrued charges and deferred income | 492/3 | €2,278 | €0 | -€2,278 | -100% |
| Remuneration, social security and pensions | 62 | €393,963 | €431,821 | +€37,858 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,395 | €18,322 | +€2,927 | +19.0% |
| Other operating charges | 640/8 | €7,953 | €7,304 | -€649 | -8.2% |
| Gross operating margin | 9900 | €464,351 | €464,314 | -€38 | 0.0% |
| Operating profit (loss) | 9901 | €47,040 | €6,867 | -€40,173 | -85.4% |
| Financial income | 75/76B | €4,730 | €6,506 | +€1,776 | +37.6% |
| Recurring financial income | 75 | €4,730 | €3,339 | -€1,391 | -29.4% |
| Non-recurring financial income | 76B | - | €3,167 | +€3,167 | |
| Financial charges | 65/66B | €2,049 | €3,994 | +€1,945 | +94.9% |
| Recurring financial charges | 65 | €2,049 | €3,994 | +€1,945 | +94.9% |
| Profit (loss) for the period before taxes | 9903 | €49,721 | €9,379 | -€40,342 | -81.1% |
| Income taxes | 67/77 | €14,546 | €5,737 | -€8,809 | -60.6% |
| Profit (loss) for the period | 9904 | €35,175 | €3,642 | -€31,533 | -89.6% |
| Profit (loss) for the period to be appropriated | 9905 | €35,175 | €3,642 | -€31,533 | -89.6% |
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 27 October 2026 via checked.be.