WITSAND UITGEVERS: 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.
WITSAND UITGEVERS
Largest movements
- Stocks and contracts -€67,878
no longer reported in 2025 (was €67,878)
- Receivables within one year +€17,920
new in 2025: €17,920
- Cash +€1,265
up €1,265 (+38.1%), from €3,318 to €4,583
mainly Stocks and contracts (+€67,878) and Tax, wage and social debts (+€5,003)
- Profit (loss) carried forward -€53,695
down €53,695, from €8,796 to -€44,899
- Tax, wage and social debts +€5,003
new in 2025: €5,003
- Write-downs +€67,878
new in 2025: €67,878
- Gross operating margin +€20,597
up €20,597, from -€1,692 to €18,905
- Taxes +€5,003
new in 2025: €5,003
- Financial income +€491
new in 2025: €491
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 | €71,196 | €22,504 | -€48,692 | -68.4% |
| Current assets | 29/58 | €71,196 | €22,504 | -€48,692 | -68.4% |
| Stocks and contracts in progress | 3 | €67,878 | - | -€67,878 | |
| Stocks | 30/36 | €67,878 | - | -€67,878 | |
| Amounts receivable within one year | 40/41 | - | €17,920 | +€17,920 | |
| Other amounts receivable | 41 | - | €17,920 | +€17,920 | |
| Cash at bank and in hand | 54/58 | €3,318 | €4,583 | +€1,265 | +38.1% |
| Total equity and liabilities | 10/49 | €71,196 | €22,504 | -€48,692 | -68.4% |
| Equity | 10/15 | €71,196 | €17,501 | -€53,695 | -75.4% |
| Contributions | 10/11 | €62,400 | €62,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,796 | -€44,899 | -€53,695 | |
| Amounts payable | 17/49 | - | €5,003 | +€5,003 | |
| Amounts payable within one year | 42/48 | - | €5,003 | +€5,003 | |
| Taxes, remuneration and social security | 45 | - | €5,003 | +€5,003 | |
| Taxes | 450/3 | - | €5,003 | +€5,003 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €67,878 | +€67,878 | |
| Other operating charges | 640/8 | €58 | €120 | +€62 | +107% |
| Gross operating margin | 9900 | -€1,692 | €18,905 | +€20,597 | |
| Operating profit (loss) | 9901 | -€1,750 | -€49,093 | -€47,343 | -2,705% |
| Financial income | 75/76B | - | €491 | +€491 | |
| Recurring financial income | 75 | - | €491 | +€491 | |
| Financial charges | 65/66B | €112 | €90 | -€21 | -19.2% |
| Recurring financial charges | 65 | €112 | €90 | -€21 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,862 | -€48,692 | -€46,830 | -2,515% |
| Income taxes | 67/77 | - | €5,003 | +€5,003 | |
| Profit (loss) for the period | 9904 | -€1,862 | -€53,695 | -€51,833 | -2,784% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,862 | -€53,695 | -€51,833 | -2,784% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.