WIT HUYS: what changed
Two fiscal 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.
WIT HUYS
Largest movements
- Cash +€8,960
up €8,960 (+26.0%), from €34,431 to €43,390
mainly Depreciation (+€15,104) and Net result for the year (+€5,868)
- Tangible fixed assets -€5,866
down €5,866 (-17.0%), from €34,602 to €28,736
of which Plant, machinery and equipment: -€3,417
- Deferred charges and accrued income -€3,827
down €3,827 (-15.6%), from €24,488 to €20,661
- Stocks and contracts +€2,323
up €2,323 (+16.7%), from €13,877 to €16,200
- Trade debts -€6,910
down €6,910 (-35.1%), from €19,711 to €12,801
- Reserves +€5,868
up €5,868 (+25.5%), from €22,975 to €28,843
- Debts after one year +€2,520
up €2,520 (+61.2%), from €4,117 to €6,637
- Current portion of long-term debt +€1,111
up €1,111 (+22.5%), from €4,945 to €6,056
- Staff costs +€3,536
up €3,536 (+10.2%), from €34,780 to €38,315
- Other operating charges +€2,669
up €2,669 (+549.5%), from €486 to €3,155
- Depreciation -€2,381
down €2,381 (-13.6%), from €17,485 to €15,104
- Gross operating margin +€1,673
up €1,673 (+2.4%), from €68,725 to €70,397
- Financial charges +€795
up €795 (+12.4%), from €6,426 to €7,221
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.
Cash bridge derived
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 | €107,426 | €109,146 | +€1,720 | +1.6% |
| Fixed assets | 21/28 | €34,602 | €28,736 | -€5,866 | -17.0% |
| Tangible fixed assets | 22/27 | €34,602 | €28,736 | -€5,866 | -17.0% |
| Land and buildings | 22 | €13,740 | €12,072 | -€1,669 | -12.1% |
| Plant, machinery and equipment | 23 | €19,836 | €16,419 | -€3,417 | -17.2% |
| Furniture and vehicles | 24 | €1,026 | €245 | -€780 | -76.1% |
| Current assets | 29/58 | €72,823 | €80,409 | +€7,586 | +10.4% |
| Stocks and contracts in progress | 3 | €13,877 | €16,200 | +€2,323 | +16.7% |
| Stocks | 30/36 | €13,877 | €16,200 | +€2,323 | +16.7% |
| Amounts receivable within one year | 40/41 | €28 | €158 | +€130 | +467.9% |
| Other amounts receivable | 41 | €28 | €158 | +€130 | +467.9% |
| Cash at bank and in hand | 54/58 | €34,431 | €43,390 | +€8,960 | +26.0% |
| Deferred charges and accrued income | 490/1 | €24,488 | €20,661 | -€3,827 | -15.6% |
| Total equity and liabilities | 10/49 | €107,426 | €109,146 | +€1,720 | +1.6% |
| Equity | 10/15 | €41,575 | €47,443 | +€5,868 | +14.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,975 | €28,843 | +€5,868 | +25.5% |
| Distributable reserves | 133 | €22,975 | €28,843 | +€5,868 | +25.5% |
| Amounts payable | 17/49 | €65,851 | €61,702 | -€4,149 | -6.3% |
| Amounts payable after more than one year | 17 | €4,117 | €6,637 | +€2,520 | +61.2% |
| Financial debts | 170/4 | €4,117 | €6,637 | +€2,520 | +61.2% |
| Amounts payable within one year | 42/48 | €61,734 | €55,065 | -€6,668 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €4,945 | €6,056 | +€1,111 | +22.5% |
| Financial debts | 43 | €431 | - | -€431 | |
| Other loans | 439 | €431 | - | -€431 | |
| Trade debts | 44 | €19,711 | €12,801 | -€6,910 | -35.1% |
| Suppliers | 440/4 | €19,711 | €12,801 | -€6,910 | -35.1% |
| Taxes, remuneration and social security | 45 | €8,114 | €8,459 | +€345 | +4.2% |
| Taxes | 450/3 | €4,826 | €3,527 | -€1,299 | -26.9% |
| Remuneration and social security | 454/9 | €3,288 | €4,932 | +€1,644 | +50.0% |
| Other amounts payable | 47/48 | €28,533 | €27,750 | -€783 | -2.7% |
| Remuneration, social security and pensions | 62 | €34,780 | €38,315 | +€3,536 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,485 | €15,104 | -€2,381 | -13.6% |
| Other operating charges | 640/8 | €486 | €3,155 | +€2,669 | +549.5% |
| Gross operating margin | 9900 | €68,725 | €70,397 | +€1,673 | +2.4% |
| Operating profit (loss) | 9901 | €15,974 | €13,823 | -€2,151 | -13.5% |
| Financial income | 75/76B | €9 | €154 | +€146 | +1689.9% |
| Recurring financial income | 75 | €9 | €154 | +€146 | +1689.9% |
| Financial charges | 65/66B | €6,426 | €7,221 | +€795 | +12.4% |
| Recurring financial charges | 65 | €6,426 | €7,221 | +€795 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | €9,556 | €6,756 | -€2,800 | -29.3% |
| Income taxes | 67/77 | €472 | €887 | +€415 | +88.0% |
| Profit (loss) for the period | 9904 | €9,084 | €5,868 | -€3,216 | -35.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,084 | €5,868 | -€3,216 | -35.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.