Wuyts Jo: 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 Jo
Largest movements
- Cash +€22,527
up €22,527 (+35.4%), from €63,686 to €86,213
mainly Net result for the year (+€24,635) and Depreciation (+€23,857)
- Tangible fixed assets -€18,216
down €18,216 (-7.1%), from €256,942 to €238,726
of which Furniture and vehicles: -€15,797
- Receivables within one year +€6,099
up €6,099 (+49.3%), from €12,360 to €18,460
of which Trade receivables: +€6,840
- Reserves +€24,635
up €24,635 (+19.4%), from €127,061 to €151,696
of which Distributable reserves: +€24,635
- Debts after one year -€13,597
down €13,597 (-13.8%), from €98,555 to €84,958
- Accrued charges and deferred income +€5,044
up €5,044 (+753%), from €670 to €5,714
- Other debts -€4,133
down €4,133 (-5.7%), from €73,035 to €68,902
- Tax, wage and social debts -€3,629
down €3,629 (-45.2%), from €8,022 to €4,394
of which Remuneration and social security: -€2,500
- Gross operating margin +€8,041
up €8,041 (+13.6%), from €59,082 to €67,124
- Financial charges +€4,698
up €4,698 (+173%), from €2,719 to €7,417
- Taxes +€784
up €784 (+8.8%), from €8,958 to €9,742
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 | €335,623 | €346,192 | +€10,569 | +3.1% |
| Fixed assets | 21/28 | €256,942 | €238,726 | -€18,216 | -7.1% |
| Tangible fixed assets | 22/27 | €256,942 | €238,726 | -€18,216 | -7.1% |
| Land and buildings | 22 | €209,809 | €202,243 | -€7,567 | -3.6% |
| Furniture and vehicles | 24 | €47,132 | €31,335 | -€15,797 | -33.5% |
| Other tangible fixed assets | 26 | - | €5,148 | +€5,148 | |
| Current assets | 29/58 | €78,681 | €107,466 | +€28,784 | +36.6% |
| Amounts receivable within one year | 40/41 | €12,360 | €18,460 | +€6,099 | +49.3% |
| Trade receivables | 40 | €11,318 | €18,159 | +€6,840 | +60.4% |
| Other amounts receivable | 41 | €1,042 | €301 | -€741 | -71.1% |
| Cash at bank and in hand | 54/58 | €63,686 | €86,213 | +€22,527 | +35.4% |
| Deferred charges and accrued income | 490/1 | €2,635 | €2,793 | +€158 | +6.0% |
| Total equity and liabilities | 10/49 | €335,623 | €346,192 | +€10,569 | +3.1% |
| Equity | 10/15 | €139,461 | €164,096 | +€24,635 | +17.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €127,061 | €151,696 | +€24,635 | +19.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €125,201 | €149,836 | +€24,635 | +19.7% |
| Amounts payable | 17/49 | €196,163 | €182,096 | -€14,067 | -7.2% |
| Amounts payable after more than one year | 17 | €98,555 | €84,958 | -€13,597 | -13.8% |
| Financial debts | 170/4 | €98,555 | €84,958 | -€13,597 | -13.8% |
| Amounts payable within one year | 42/48 | €96,938 | €91,424 | -€5,514 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €13,328 | €13,597 | +€269 | +2.0% |
| Trade debts | 44 | €2,552 | €4,532 | +€1,980 | +77.6% |
| Suppliers | 440/4 | €2,552 | €4,532 | +€1,980 | +77.6% |
| Taxes, remuneration and social security | 45 | €8,022 | €4,394 | -€3,629 | -45.2% |
| Taxes | 450/3 | €5,523 | €4,394 | -€1,129 | -20.4% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €73,035 | €68,902 | -€4,133 | -5.7% |
| Accrued charges and deferred income | 492/3 | €670 | €5,714 | +€5,044 | +753% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,364 | €23,857 | +€493 | +2.1% |
| Other operating charges | 640/8 | €1,642 | €1,472 | -€170 | -10.3% |
| Gross operating margin | 9900 | €59,082 | €67,124 | +€8,041 | +13.6% |
| Operating profit (loss) | 9901 | €34,077 | €41,795 | +€7,718 | +22.6% |
| Financial charges | 65/66B | €2,719 | €7,417 | +€4,698 | +173% |
| Recurring financial charges | 65 | €2,719 | €7,417 | +€4,698 | +173% |
| Profit (loss) for the period before taxes | 9903 | €31,357 | €34,377 | +€3,020 | +9.6% |
| Income taxes | 67/77 | €8,958 | €9,742 | +€784 | +8.8% |
| Profit (loss) for the period | 9904 | €22,399 | €24,635 | +€2,236 | +10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,399 | €24,635 | +€2,236 | +10.0% |
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 18 October 2026 via checked.be.