WYFFELS CHRIS: 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.
WYFFELS CHRIS
Largest movements
- Receivables within one year +€11,019
up €11,019 (+20.4%), from €54,069 to €65,087
of which Trade receivables: +€7,769
- Cash +€9,590
up €9,590 (+140%), from €6,865 to €16,456
mainly Other debts (+€43,500) and Net result for the year (+€18,966)
- Deferred charges and accrued income -€3,109
down €3,109 (-97.7%), from €3,181 to €72
- Other debts +€43,500
new in 2025: €43,500
- Reserves -€24,534
down €24,534 (-56.2%), from €43,650 to €19,116
- Current portion of long-term debt -€3,052
down €3,052 (-100%), from €3,052 to €0
- Tax, wage and social debts +€964
up €964 (+7.2%), from €13,465 to €14,428
of which Taxes: +€964
- Other operating charges -€4,460
down €4,460 (-84.3%), from €5,292 to €832
- Depreciation -€3,570
down €3,570 (-86.4%), from €4,130 to €560
- Taxes +€2,428
up €2,428 (+70.4%), from €3,450 to €5,878
- Gross operating margin +€2,308
up €2,308 (+9.8%), from €23,609 to €25,916
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 | €65,588 | €82,527 | +€16,940 | +25.8% |
| Fixed assets | 21/28 | €1,473 | €913 | -€560 | -38.0% |
| Intangible fixed assets | 21 | €352 | €152 | -€200 | -56.8% |
| Tangible fixed assets | 22/27 | €1,121 | €761 | -€360 | -32.1% |
| Plant, machinery and equipment | 23 | €612 | €472 | -€140 | -22.9% |
| Furniture and vehicles | 24 | €509 | €289 | -€220 | -43.2% |
| Current assets | 29/58 | €64,115 | €81,615 | +€17,500 | +27.3% |
| Amounts receivable within one year | 40/41 | €54,069 | €65,087 | +€11,019 | +20.4% |
| Trade receivables | 40 | €18,698 | €26,467 | +€7,769 | +41.6% |
| Other amounts receivable | 41 | €35,371 | €38,621 | +€3,250 | +9.2% |
| Cash at bank and in hand | 54/58 | €6,865 | €16,456 | +€9,590 | +140% |
| Deferred charges and accrued income | 490/1 | €3,181 | €72 | -€3,109 | -97.7% |
| Total equity and liabilities | 10/49 | €65,588 | €82,527 | +€16,940 | +25.8% |
| Equity | 10/15 | €46,650 | €22,116 | -€24,534 | -52.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €43,650 | €19,116 | -€24,534 | -56.2% |
| Distributable reserves | 133 | €43,650 | €19,116 | -€24,534 | -56.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €18,937 | €60,411 | +€41,474 | +219% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €18,909 | €60,382 | +€41,473 | +219% |
| Current portion of amounts payable after more than one year | 42 | €3,052 | €0 | -€3,052 | -100% |
| Trade debts | 44 | €2,392 | €2,454 | +€62 | +2.6% |
| Suppliers | 440/4 | €2,392 | €2,454 | +€62 | +2.6% |
| Taxes, remuneration and social security | 45 | €13,465 | €14,428 | +€964 | +7.2% |
| Taxes | 450/3 | €10,765 | €11,728 | +€964 | +9.0% |
| Remuneration and social security | 454/9 | €2,700 | €2,700 | = | 0.0% |
| Other amounts payable | 47/48 | - | €43,500 | +€43,500 | |
| Accrued charges and deferred income | 492/3 | €28 | €29 | +€1 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,130 | €560 | -€3,570 | -86.4% |
| Other operating charges | 640/8 | €5,292 | €832 | -€4,460 | -84.3% |
| Gross operating margin | 9900 | €23,609 | €25,916 | +€2,308 | +9.8% |
| Operating profit (loss) | 9901 | €14,186 | €24,524 | +€10,338 | +72.9% |
| Financial income | 75/76B | €1,926 | €1,864 | -€62 | -3.2% |
| Recurring financial income | 75 | €1,926 | €1,864 | -€62 | -3.2% |
| Financial charges | 65/66B | €1,729 | €1,544 | -€185 | -10.7% |
| Recurring financial charges | 65 | €1,729 | €1,544 | -€185 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €14,383 | €24,844 | +€10,461 | +72.7% |
| Income taxes | 67/77 | €3,450 | €5,878 | +€2,428 | +70.4% |
| Profit (loss) for the period | 9904 | €10,933 | €18,966 | +€8,033 | +73.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,933 | €18,966 | +€8,033 | +73.5% |
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 27 October 2026 via checked.be.