WIT ZAND: 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 ZAND
Largest movements
- Cash +€8,451
up €8,451 (+10.0%), from €84,328 to €92,779
mainly Receivables within one year (+€6,755) and Investment in fixed assets (net) (+€3,798)
- Receivables within one year -€6,755
down €6,755 (-96.5%), from €7,001 to €245
of which Trade receivables: -€4,559
- Tangible fixed assets -€3,774
no longer reported in 2025 (was €3,774)
- Profit (loss) carried forward -€46,001
down €46,001 (-98.0%), from €46,955 to €954
- Reserves +€44,099
up €44,099 (+136.3%), from €32,355 to €76,454
- Other debts +€1,335
up €1,335 (+16.7%), from €8,018 to €9,353
- Gross operating margin -€3,790
down €3,790, from €2,690 to -€1,100
- Taxes -€694
down €694 (-79.8%), from €869 to €176
- Financial income +€641
up €641 (+105.1%), from €610 to €1,251
of which Non-recurring financial income: +€413
- Other operating charges -€323
down €323 (-29.1%), from €1,108 to €785
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,127 | €93,025 | -€2,102 | -2.2% |
| Fixed assets | 21/28 | €3,798 | - | -€3,798 | |
| Tangible fixed assets | 22/27 | €3,774 | - | -€3,774 | |
| Furniture and vehicles | 24 | €3,774 | - | -€3,774 | |
| Financial fixed assets | 28 | €25 | - | -€25 | |
| Current assets | 29/58 | €91,329 | €93,025 | +€1,696 | +1.9% |
| Amounts receivable within one year | 40/41 | €7,001 | €245 | -€6,755 | -96.5% |
| Trade receivables | 40 | €4,559 | - | -€4,559 | |
| Other amounts receivable | 41 | €2,441 | €245 | -€2,196 | -89.9% |
| Cash at bank and in hand | 54/58 | €84,328 | €92,779 | +€8,451 | +10.0% |
| Total equity and liabilities | 10/49 | €95,127 | €93,025 | -€2,102 | -2.2% |
| Equity | 10/15 | €85,516 | €83,613 | -€1,903 | -2.2% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €32,355 | €76,454 | +€44,099 | +136.3% |
| Distributable reserves | 133 | €32,355 | €76,454 | +€44,099 | +136.3% |
| Profit (loss) carried forward | 14 | €46,955 | €954 | -€46,001 | -98.0% |
| Amounts payable | 17/49 | €9,611 | €9,412 | -€199 | -2.1% |
| Amounts payable within one year | 42/48 | €9,611 | €9,412 | -€199 | -2.1% |
| Trade debts | 44 | €633 | - | -€633 | |
| Suppliers | 440/4 | €633 | - | -€633 | |
| Taxes, remuneration and social security | 45 | €961 | €59 | -€902 | -93.8% |
| Taxes | 450/3 | €961 | €59 | -€902 | -93.8% |
| Other amounts payable | 47/48 | €8,018 | €9,353 | +€1,335 | +16.7% |
| Other operating charges | 640/8 | €1,108 | €785 | -€323 | -29.1% |
| Gross operating margin | 9900 | €2,690 | -€1,100 | -€3,790 | |
| Operating profit (loss) | 9901 | €1,582 | -€1,886 | -€3,467 | |
| Financial income | 75/76B | €610 | €1,251 | +€641 | +105.1% |
| Recurring financial income | 75 | €610 | €838 | +€228 | +37.3% |
| Non-recurring financial income | 76B | - | €413 | +€413 | |
| Financial charges | 65/66B | €211 | €191 | -€20 | -9.5% |
| Recurring financial charges | 65 | €211 | €191 | -€20 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €1,980 | -€826 | -€2,806 | |
| Income taxes | 67/77 | €869 | €176 | -€694 | -79.8% |
| Profit (loss) for the period | 9904 | €1,111 | -€1,001 | -€2,113 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,111 | -€1,001 | -€2,113 |
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 8 October 2026 via checked.be.