WITTOUCK G.: 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.
WITTOUCK G.
Largest movements
- Cash -€27,200
down €27,200 (-61.6%), from €44,170 to €16,970
mainly Net result for the year (-€23,398) and Deferred charges and accrued income (-€1,426)
- Profit (loss) carried forward -€23,398
down €23,398 (-33.5%), from -€69,916 to -€93,314
- Gross operating margin -€3,696
down €3,696 (-21.9%), from -€16,900 to -€20,596
- Financial charges +€2,655
up €2,655, from -€1,230 to €1,424
- Depreciation -€1,691
down €1,691 (-60.6%), from €2,793 to €1,102
- Financial income +€421
up €421 (+40.1%), from €1,052 to €1,473
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 | €255,526 | €230,762 | -€24,765 | -9.7% |
| Fixed assets | 21/28 | €2,436 | €1,334 | -€1,102 | -45.2% |
| Tangible fixed assets | 22/27 | €2,436 | €1,334 | -€1,102 | -45.2% |
| Plant, machinery and equipment | 23 | €531 | €0 | -€531 | -100% |
| Furniture and vehicles | 24 | €1,692 | €1,228 | -€465 | -27.5% |
| Other tangible fixed assets | 26 | €213 | €106 | -€106 | -50.0% |
| Current assets | 29/58 | €253,090 | €229,428 | -€23,663 | -9.3% |
| Stocks and contracts in progress | 3 | €1,145 | €1,050 | -€95 | -8.3% |
| Stocks | 30/36 | €1,145 | €1,050 | -€95 | -8.3% |
| Amounts receivable within one year | 40/41 | €10,692 | €11,869 | +€1,177 | +11.0% |
| Trade receivables | 40 | €8,887 | €10,915 | +€2,028 | +22.8% |
| Other amounts receivable | 41 | €1,805 | €954 | -€851 | -47.2% |
| Current investments | 50/53 | €193,762 | €194,792 | +€1,030 | +0.5% |
| Cash at bank and in hand | 54/58 | €44,170 | €16,970 | -€27,200 | -61.6% |
| Deferred charges and accrued income | 490/1 | €3,320 | €4,746 | +€1,426 | +42.9% |
| Total equity and liabilities | 10/49 | €255,526 | €230,762 | -€24,765 | -9.7% |
| Equity | 10/15 | €237,713 | €214,315 | -€23,398 | -9.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €289,029 | €289,029 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,032 | €9,032 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,032 | €9,032 | = | 0.0% |
| Distributable reserves | 133 | €279,997 | €279,997 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,916 | -€93,314 | -€23,398 | -33.5% |
| Amounts payable | 17/49 | €17,813 | €16,447 | -€1,367 | -7.7% |
| Amounts payable within one year | 42/48 | €16,396 | €14,781 | -€1,615 | -9.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €567 | €308 | -€259 | -45.6% |
| Suppliers | 440/4 | €567 | €308 | -€259 | -45.6% |
| Taxes, remuneration and social security | 45 | €731 | €655 | -€76 | -10.4% |
| Taxes | 450/3 | €731 | €655 | -€76 | -10.4% |
| Other amounts payable | 47/48 | €15,098 | €13,818 | -€1,280 | -8.5% |
| Accrued charges and deferred income | 492/3 | €1,418 | €1,666 | +€248 | +17.5% |
| Remuneration, social security and pensions | 62 | €168 | €177 | +€9 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,793 | €1,102 | -€1,691 | -60.6% |
| Other operating charges | 640/8 | €1,419 | €1,305 | -€114 | -8.0% |
| Gross operating margin | 9900 | -€16,900 | -€20,596 | -€3,696 | -21.9% |
| Operating profit (loss) | 9901 | -€21,280 | -€23,180 | -€1,900 | -8.9% |
| Financial income | 75/76B | €1,052 | €1,473 | +€421 | +40.1% |
| Recurring financial income | 75 | €1,052 | €1,473 | +€421 | +40.1% |
| Financial charges | 65/66B | -€1,230 | €1,424 | +€2,655 | |
| Recurring financial charges | 65 | -€1,230 | €1,424 | +€2,655 | |
| Profit (loss) for the period before taxes | 9903 | -€18,997 | -€23,131 | -€4,134 | -21.8% |
| Income taxes | 67/77 | €278 | €267 | -€11 | -3.9% |
| Profit (loss) for the period | 9904 | -€19,275 | -€23,398 | -€4,123 | -21.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,275 | -€23,398 | -€4,123 | -21.4% |
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 30 October 2026 via checked.be.