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
- Tangible fixed assets +€65,139
up €65,139 (+9.3%), from €699,676 to €764,815
of which Land and buildings: +€71,293
- Deferred charges and accrued income -€27,406
down €27,406 (-42.9%), from €63,821 to €36,415
- Reserves +€68,901
up €68,901 (+208%), from €33,187 to €102,088
of which Distributable reserves: +€68,901
- Debts after one year -€34,874
down €34,874 (-7.2%), from €486,033 to €451,158
- Other debts +€8,695
up €8,695 (+46.8%), from €18,598 to €27,293
- Tax, wage and social debts -€8,423
down €8,423 (-19.6%), from €42,941 to €34,518
of which Remuneration and social security: -€5,284
- Gross operating margin +€141,731
up €141,731 (+136%), from €103,925 to €245,656
- Staff costs +€53,855
up €53,855 (+531%), from €10,143 to €63,998
- Taxes +€18,967
up €18,967 (+164%), from €11,585 to €30,552
- Financial charges +€7,670
up €7,670 (+23.6%), from €32,533 to €40,203
- Depreciation +€6,657
up €6,657 (+20.1%), from €33,153 to €39,810
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €763,497 | €801,230 | +€37,733 | +4.9% |
| Fixed assets | 21/28 | €699,676 | €764,815 | +€65,139 | +9.3% |
| Tangible fixed assets | 22/27 | €699,676 | €764,815 | +€65,139 | +9.3% |
| Land and buildings | 22 | €670,591 | €741,884 | +€71,293 | +10.6% |
| Plant, machinery and equipment | 23 | €6,688 | €4,841 | -€1,848 | -27.6% |
| Furniture and vehicles | 24 | €22,396 | €18,090 | -€4,306 | -19.2% |
| Current assets | 29/58 | €63,821 | €36,415 | -€27,406 | -42.9% |
| Deferred charges and accrued income | 490/1 | €63,821 | €36,415 | -€27,406 | -42.9% |
| Total equity and liabilities | 10/49 | €763,497 | €801,230 | +€37,733 | +4.9% |
| Equity | 10/15 | €90,026 | €158,927 | +€68,901 | +76.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,187 | €102,088 | +€68,901 | +208% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €14,437 | €83,338 | +€68,901 | +477% |
| Profit (loss) carried forward | 14 | €38,239 | €38,239 | = | 0.0% |
| Amounts payable | 17/49 | €673,471 | €642,303 | -€31,168 | -4.6% |
| Amounts payable after more than one year | 17 | €486,033 | €451,158 | -€34,874 | -7.2% |
| Financial debts | 170/4 | €486,033 | €451,158 | -€34,874 | -7.2% |
| Amounts payable within one year | 42/48 | €187,349 | €191,145 | +€3,796 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €45,557 | €41,116 | -€4,441 | -9.7% |
| Financial debts | 43 | €67,406 | €73,165 | +€5,760 | +8.5% |
| Credit institutions | 430/8 | €67,406 | €73,165 | +€5,760 | +8.5% |
| Trade debts | 44 | €12,848 | €15,053 | +€2,205 | +17.2% |
| Suppliers | 440/4 | €12,848 | €15,053 | +€2,205 | +17.2% |
| Taxes, remuneration and social security | 45 | €42,941 | €34,518 | -€8,423 | -19.6% |
| Taxes | 450/3 | €30,277 | €27,138 | -€3,139 | -10.4% |
| Remuneration and social security | 454/9 | €12,663 | €7,380 | -€5,284 | -41.7% |
| Other amounts payable | 47/48 | €18,598 | €27,293 | +€8,695 | +46.8% |
| Accrued charges and deferred income | 492/3 | €90 | - | -€90 | |
| Remuneration, social security and pensions | 62 | €10,143 | €63,998 | +€53,855 | +531% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,153 | €39,810 | +€6,657 | +20.1% |
| Other operating charges | 640/8 | €2,073 | €2,195 | +€123 | +5.9% |
| Gross operating margin | 9900 | €103,925 | €245,656 | +€141,731 | +136% |
| Operating profit (loss) | 9901 | €58,556 | €139,652 | +€81,096 | +138% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €32,533 | €40,203 | +€7,670 | +23.6% |
| Recurring financial charges | 65 | €32,533 | €40,203 | +€7,670 | +23.6% |
| Profit (loss) for the period before taxes | 9903 | €26,022 | €99,454 | +€73,432 | +282% |
| Income taxes | 67/77 | €11,585 | €30,552 | +€18,967 | +164% |
| Profit (loss) for the period | 9904 | €14,437 | €68,901 | +€54,464 | +377% |
| Profit (loss) for the period to be appropriated | 9905 | €14,437 | €68,901 | +€54,464 | +377% |
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 20 October 2026 via checked.be.