WVDN YOUNG PLANTS: 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.
WVDN YOUNG PLANTS
Largest movements
- Cash +€139,851
up €139,851 (+22.1%), from €633,782 to €773,633
mainly Receivables within one year (+€89,637) and Trade debts (+€71,717)
- Receivables within one year -€89,637
down €89,637 (-9.8%), from €911,953 to €822,316
of which Trade receivables: -€89,277
- Other debts -€123,665
down €123,665 (-93.6%), from €132,059 to €8,394
- Trade debts +€71,717
up €71,717 (+9.3%), from €772,417 to €844,134
- Reserves +€64,951
up €64,951 (+5.3%), from €1.2m to €1.3m
of which Distributable reserves: +€64,951
- Tax, wage and social debts +€29,043
up €29,043 (+110%), from €26,366 to €55,409
of which Taxes: +€24,223
- Gross operating margin -€148,612
down €148,612 (-24.7%), from €601,170 to €452,557
- Taxes -€33,080
down €33,080 (-56.6%), from €58,484 to €25,404
- Write-downs -€26,940
down €26,940 (-74.5%), from €36,138 to €9,198
- Financial charges +€15,029
up €15,029, from -€12,914 to €2,114
- Staff costs -€10,289
down €10,289 (-2.9%), from €349,412 to €339,123
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 | €2,178,897 | €2,220,944 | +€42,047 | +1.9% |
| Fixed assets | 21/28 | €35,018 | €25,864 | -€9,155 | -26.1% |
| Tangible fixed assets | 22/27 | €35,018 | €25,864 | -€9,155 | -26.1% |
| Plant, machinery and equipment | 23 | €10,945 | €5,467 | -€5,478 | -50.0% |
| Furniture and vehicles | 24 | €24,073 | €20,396 | -€3,677 | -15.3% |
| Current assets | 29/58 | €2,143,878 | €2,195,080 | +€51,202 | +2.4% |
| Stocks and contracts in progress | 3 | €108,360 | €105,100 | -€3,259 | -3.0% |
| Stocks | 30/36 | €108,360 | €105,100 | -€3,259 | -3.0% |
| Amounts receivable within one year | 40/41 | €911,953 | €822,316 | -€89,637 | -9.8% |
| Trade receivables | 40 | €904,342 | €815,066 | -€89,277 | -9.9% |
| Other amounts receivable | 41 | €7,611 | €7,250 | -€360 | -4.7% |
| Current investments | 50/53 | €486,534 | €494,030 | +€7,497 | +1.5% |
| Cash at bank and in hand | 54/58 | €633,782 | €773,633 | +€139,851 | +22.1% |
| Deferred charges and accrued income | 490/1 | €3,250 | - | -€3,250 | |
| Total equity and liabilities | 10/49 | €2,178,897 | €2,220,944 | +€42,047 | +1.9% |
| Equity | 10/15 | €1,248,056 | €1,313,007 | +€64,951 | +5.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,229,506 | €1,294,457 | +€64,951 | +5.3% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,227,651 | €1,292,602 | +€64,951 | +5.3% |
| Amounts payable | 17/49 | €930,841 | €907,937 | -€22,904 | -2.5% |
| Amounts payable within one year | 42/48 | €930,841 | €907,937 | -€22,904 | -2.5% |
| Trade debts | 44 | €772,417 | €844,134 | +€71,717 | +9.3% |
| Suppliers | 440/4 | €772,417 | €844,134 | +€71,717 | +9.3% |
| Taxes, remuneration and social security | 45 | €26,366 | €55,409 | +€29,043 | +110% |
| Taxes | 450/3 | €2,526 | €26,749 | +€24,223 | +959% |
| Remuneration and social security | 454/9 | €23,839 | €28,660 | +€4,820 | +20.2% |
| Other amounts payable | 47/48 | €132,059 | €8,394 | -€123,665 | -93.6% |
| Non-recurring operating income | 76A | - | €477 | +€477 | |
| Remuneration, social security and pensions | 62 | €349,412 | €339,123 | -€10,289 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,604 | €11,383 | -€2,221 | -16.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €36,138 | €9,198 | -€26,940 | -74.5% |
| Other operating charges | 640/8 | €3,682 | €3,096 | -€586 | -15.9% |
| Gross operating margin | 9900 | €601,170 | €452,557 | -€148,612 | -24.7% |
| Operating profit (loss) | 9901 | €198,333 | €89,757 | -€108,576 | -54.7% |
| Financial income | 75/76B | €250 | €2,713 | +€2,463 | +987% |
| Recurring financial income | 75 | €250 | €2,713 | +€2,463 | +987% |
| Financial charges | 65/66B | -€12,914 | €2,114 | +€15,029 | |
| Recurring financial charges | 65 | -€12,914 | €2,114 | +€15,029 | |
| Profit (loss) for the period before taxes | 9903 | €211,497 | €90,355 | -€121,142 | -57.3% |
| Income taxes | 67/77 | €58,484 | €25,404 | -€33,080 | -56.6% |
| Profit (loss) for the period | 9904 | €153,013 | €64,951 | -€88,062 | -57.6% |
| Profit (loss) for the period to be appropriated | 9905 | €153,013 | €64,951 | -€88,062 | -57.6% |
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 28 October 2026 via checked.be.