WJ FOOD: what changed
WJ FOOD
Largest movements
- Tangible fixed assets -€2,691
down €2,691 (-25.0%), from €10,765 to €8,074
- Cash +€1,495
up €1,495 (+9.0%), from €16,634 to €18,129
mainly Net result for the year (+€6,203) and Depreciation (+€2,691)
- Receivables within one year +€1,117
up €1,117 (+19.3%), from €5,773 to €6,890
of which Trade receivables: +€2,339
- Trade debts -€7,066
down €7,066 (-84.8%), from €8,332 to €1,266
- Reserves +€6,203
up €6,203 (+132%), from €4,690 to €10,893
- Tax, wage and social debts +€796
up €796 (+59.3%), from €1,343 to €2,139
of which Taxes: +€545
- Staff costs -€69,610
down €69,610 (-41.5%), from €167,651 to €98,041
- Gross operating margin -€66,295
down €66,295 (-37.1%), from €178,717 to €112,422
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,172 | €33,093 | -€79 | -0.2% |
| Fixed assets | 21/28 | €10,765 | €8,074 | -€2,691 | -25.0% |
| Tangible fixed assets | 22/27 | €10,765 | €8,074 | -€2,691 | -25.0% |
| Furniture and vehicles | 24 | €10,765 | €8,074 | -€2,691 | -25.0% |
| Current assets | 29/58 | €22,407 | €25,019 | +€2,612 | +11.7% |
| Amounts receivable within one year | 40/41 | €5,773 | €6,890 | +€1,117 | +19.3% |
| Trade receivables | 40 | €2,782 | €5,121 | +€2,339 | +84.1% |
| Other amounts receivable | 41 | €2,991 | €1,769 | -€1,222 | -40.9% |
| Cash at bank and in hand | 54/58 | €16,634 | €18,129 | +€1,495 | +9.0% |
| Total equity and liabilities | 10/49 | €33,172 | €33,093 | -€79 | -0.2% |
| Equity | 10/15 | €5,690 | €11,893 | +€6,203 | +109% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €4,690 | €10,893 | +€6,203 | +132% |
| Distributable reserves | 133 | €4,690 | €10,893 | +€6,203 | +132% |
| Amounts payable | 17/49 | €27,482 | €21,200 | -€6,282 | -22.9% |
| Amounts payable within one year | 42/48 | €27,482 | €21,200 | -€6,282 | -22.9% |
| Trade debts | 44 | €8,332 | €1,266 | -€7,066 | -84.8% |
| Suppliers | 440/4 | €8,332 | €1,266 | -€7,066 | -84.8% |
| Taxes, remuneration and social security | 45 | €1,343 | €2,139 | +€796 | +59.3% |
| Taxes | 450/3 | €1,343 | €1,888 | +€545 | +40.6% |
| Remuneration and social security | 454/9 | - | €251 | +€251 | |
| Other amounts payable | 47/48 | €17,807 | €17,795 | -€12 | -0.1% |
| Remuneration, social security and pensions | 62 | €167,651 | €98,041 | -€69,610 | -41.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,691 | €2,691 | = | 0.0% |
| Other operating charges | 640/8 | €2,255 | €3,342 | +€1,087 | +48.2% |
| Gross operating margin | 9900 | €178,717 | €112,422 | -€66,295 | -37.1% |
| Operating profit (loss) | 9901 | €6,120 | €8,348 | +€2,228 | +36.4% |
| Financial charges | 65/66B | €87 | €257 | +€170 | +195% |
| Recurring financial charges | 65 | €87 | €257 | +€170 | +195% |
| Profit (loss) for the period before taxes | 9903 | €6,033 | €8,091 | +€2,058 | +34.1% |
| Income taxes | 67/77 | €1,343 | €1,888 | +€545 | +40.6% |
| Profit (loss) for the period | 9904 | €4,690 | €6,203 | +€1,513 | +32.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,690 | €6,203 | +€1,513 | +32.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.