WUYTS: 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.
WUYTS
Largest movements
- Receivables within one year -€957,639
down €957,639 (-77.6%), from €1.2m to €276,375
of which Other amounts receivable: -€561,963
- Intangible fixed assets -€53,749
down €53,749 (-37.4%), from €143,901 to €90,152
- Stocks and contracts +€50,633
up €50,633 (+8.9%), from €569,889 to €620,522
of which Stocks: +€66,783
- Tangible fixed assets +€49,246
up €49,246 (+2.4%), from €2.1m to €2.1m
of which Plant, machinery and equipment: +€312,655
- Deferred charges and accrued income +€48,996
up €48,996 (+394.7%), from €12,414 to €61,410
- Profit (loss) carried forward -€1.2m
down €1.2m, from €80,282 to -€1.1m
- Trade debts +€383,579
up €383,579 (+83.8%), from €457,861 to €841,440
- Contributions +€350,000
up €350,000 (+100.0%), from €350,000 to €700,000
- Debts after one year -€122,826
down €122,826 (-12.4%), from €991,646 to €868,820
- Current portion of long-term debt -€114,923
down €114,923 (-23.3%), from €492,463 to €377,540
- Turnover -€4.5m
no longer reported in 2025 (was €4.5m)
- Purchases and services -€3.1m
no longer reported in 2025 (was €3.1m)
- Gross operating margin -€703,098
down €703,098 (-48.4%), from €1.5m to €749,496
- Staff costs -€204,042
down €204,042 (-15.9%), from €1.3m to €1.1m
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 | €4,078,901 | €3,193,267 | -€885,634 | -21.7% |
| Fixed assets | 21/28 | €2,239,279 | €2,234,776 | -€4,503 | -0.2% |
| Intangible fixed assets | 21 | €143,901 | €90,152 | -€53,749 | -37.4% |
| Tangible fixed assets | 22/27 | €2,095,378 | €2,144,624 | +€49,246 | +2.4% |
| Plant, machinery and equipment | 23 | €105,893 | €418,548 | +€312,655 | +295.3% |
| Furniture and vehicles | 24 | €200,600 | €51,240 | -€149,360 | -74.5% |
| Leasing and similar rights | 25 | €1,788,885 | €1,556,837 | -€232,048 | -13.0% |
| Assets under construction and advance payments | 27 | - | €118,000 | +€118,000 | |
| Current assets | 29/58 | €1,839,622 | €958,491 | -€881,131 | -47.9% |
| Stocks and contracts in progress | 3 | €569,889 | €620,522 | +€50,633 | +8.9% |
| Stocks | 30/36 | €383,739 | €450,522 | +€66,783 | +17.4% |
| Contracts in progress | 37 | €186,150 | €170,000 | -€16,150 | -8.7% |
| Amounts receivable within one year | 40/41 | €1,234,014 | €276,375 | -€957,639 | -77.6% |
| Trade receivables | 40 | €612,467 | €216,791 | -€395,676 | -64.6% |
| Other amounts receivable | 41 | €621,547 | €59,584 | -€561,963 | -90.4% |
| Cash at bank and in hand | 54/58 | €23,305 | €184 | -€23,121 | -99.2% |
| Deferred charges and accrued income | 490/1 | €12,414 | €61,410 | +€48,996 | +394.7% |
| Total equity and liabilities | 10/49 | €4,078,901 | €3,193,267 | -€885,634 | -21.7% |
| Equity | 10/15 | €465,282 | -€434,030 | -€899,312 | |
| Contributions | 10/11 | €350,000 | €700,000 | +€350,000 | +100.0% |
| Reserves | 13 | €35,000 | €0 | -€35,000 | -100.0% |
| Non-distributable reserves | 130/1 | €35,000 | €0 | -€35,000 | -100.0% |
| Reserves not available under the articles | 1311 | €35,000 | €0 | -€35,000 | -100.0% |
| Profit (loss) carried forward | 14 | €80,282 | -€1,134,030 | -€1.2m | |
| Amounts payable | 17/49 | €3,613,619 | €3,627,297 | +€13,678 | +0.4% |
| Amounts payable after more than one year | 17 | €991,646 | €868,820 | -€122,826 | -12.4% |
| Financial debts | 170/4 | €991,646 | €868,820 | -€122,826 | -12.4% |
| Amounts payable within one year | 42/48 | €2,621,973 | €2,757,978 | +€136,005 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €492,463 | €377,540 | -€114,923 | -23.3% |
| Financial debts | 43 | €925,000 | €925,000 | = | 0.0% |
| Credit institutions | 430/8 | €925,000 | €925,000 | = | 0.0% |
| Trade debts | 44 | €457,861 | €841,440 | +€383,579 | +83.8% |
| Suppliers | 440/4 | €457,861 | €841,440 | +€383,579 | +83.8% |
| Taxes, remuneration and social security | 45 | €251,156 | €230,735 | -€20,421 | -8.1% |
| Taxes | 450/3 | €4,607 | €38,458 | +€33,851 | +734.8% |
| Remuneration and social security | 454/9 | €246,549 | €192,277 | -€54,272 | -22.0% |
| Other amounts payable | 47/48 | €495,493 | €383,263 | -€112,230 | -22.7% |
| Accrued charges and deferred income | 492/3 | - | €499 | +€499 | |
| Turnover | 70 | €4,503,430 | - | -€4.5m | |
| Non-recurring operating income | 76A | - | €109,015 | +€109,015 | |
| Goods, raw materials, services and sundry goods | 60/61 | €3,138,962 | - | -€3.1m | |
| Remuneration, social security and pensions | 62 | €1,286,416 | €1,082,374 | -€204,042 | -15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €404,497 | €427,454 | +€22,957 | +5.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €996 | -€3,436 | -€4,432 | |
| Other operating charges | 640/8 | €8,315 | €30,234 | +€21,919 | +263.6% |
| Non-recurring operating charges | 66A | €31,147 | €342,407 | +€311,260 | +999.3% |
| Gross operating margin | 9900 | €1,452,594 | €749,496 | -€703,098 | -48.4% |
| Operating profit (loss) | 9901 | -€278,777 | -€1,129,538 | -€850,761 | -305.2% |
| Financial income | 75/76B | €514 | €521 | +€7 | +1.4% |
| Recurring financial income | 75 | €514 | €521 | +€7 | +1.4% |
| Financial charges | 65/66B | €131,224 | €120,119 | -€11,105 | -8.5% |
| Recurring financial charges | 65 | €131,117 | €120,119 | -€10,998 | -8.4% |
| Non-recurring financial charges | 66B | €107 | €0 | -€107 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€409,487 | -€1,249,136 | -€839,649 | -205.0% |
| Income taxes | 67/77 | - | €176 | +€176 | |
| Profit (loss) for the period | 9904 | -€409,487 | -€1,249,312 | -€839,825 | -205.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€409,487 | -€1,249,312 | -€839,825 | -205.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.