WYNANT-BROEKAERT: 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.
What changed
WYNANT-BROEKAERT
NACE 47.540, Retail sale of electrical household appliances
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€12,229
2024 · €17,598-€5,368
Equity
€590,921
2024 · €578,692+€12,229
Cash
€66,060
2024 · €68,932-€2,871
Balance sheet total
€2.1m
2024 · €2.2m-€121,464
Largest movements
Assets
- Tangible fixed assets -€89,653
down €89,653 (-8.5%), from €1.1m to €968,921
of which Land and buildings: -€75,439
- Receivables within one year -€54,862
down €54,862 (-19.4%), from €283,266 to €228,405
of which Trade receivables: -€96,601
- Stocks and contracts +€26,060
up €26,060 (+3.2%), from €804,217 to €830,277
Equity and liabilities
- Debts after one year -€95,302
down €95,302 (-9.6%), from €987,942 to €892,640
- Short-term financial debts -€63,000
down €63,000 (-17.2%), from €366,000 to €303,000
- Trade debts +€46,343
up €46,343 (+58.9%), from €78,663 to €125,006
Income statement
- Gross operating margin -€58,877
down €58,877 (-8.8%), from €669,892 to €611,015
- Staff costs -€39,283
down €39,283 (-8.0%), from €488,489 to €449,205
- Depreciation -€12,323
down €12,323 (-10.0%), from €122,898 to €110,575
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.
Result 2024
€17,598
Gross operating margin
-€58,877
Staff costs
+€39,283
Depreciation
+€12,323
Write-downs
+€1,341
Other operating charges
+€989
Other operating items
+€702
Financial income
+€1,905
Financial charges
-€6,517
Taxes
+€3,485
Result 2025
€12,229
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€183,105
Investment
-€20,922
Financing
-€165,055
Cash 2024
€68,932
From operations (derived)
+€183,105
Net result for the year
+€12,229
Depreciation
+€110,575
Stocks and contracts
-€26,060
Receivables within one year
+€54,862
Smaller working-capital items
-€138
Trade debts
+€46,343
Tax, wage and social debts
-€14,706
Investment (derived)
-€20,922
Investment in fixed assets (net)
-€20,922
Financing
-€165,055
Debts after one year
-€95,302
Current portion of long-term debt
-€6,753
Short-term financial debts
-€63,000
Cash 2025
€66,060
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,220,550 | €2,099,086 | -€121,464 | -5.5% |
| Fixed assets | 21/28 | €1,059,244 | €969,591 | -€89,653 | -8.5% |
| Tangible fixed assets | 22/27 | €1,058,574 | €968,921 | -€89,653 | -8.5% |
| Land and buildings | 22 | €921,817 | €846,379 | -€75,439 | -8.2% |
| Plant, machinery and equipment | 23 | €89,870 | €93,118 | +€3,248 | +3.6% |
| Furniture and vehicles | 24 | €11,747 | €8,871 | -€2,876 | -24.5% |
| Leasing and similar rights | 25 | €19,612 | €11,045 | -€8,567 | -43.7% |
| Other tangible fixed assets | 26 | €15,528 | €9,508 | -€6,021 | -38.8% |
| Financial fixed assets | 28 | €670 | €670 | = | 0.0% |
| Current assets | 29/58 | €1,161,306 | €1,129,495 | -€31,810 | -2.7% |
| Stocks and contracts in progress | 3 | €804,217 | €830,277 | +€26,060 | +3.2% |
| Stocks | 30/36 | €804,217 | €830,277 | +€26,060 | +3.2% |
| Amounts receivable within one year | 40/41 | €283,266 | €228,405 | -€54,862 | -19.4% |
| Trade receivables | 40 | €209,891 | €113,290 | -€96,601 | -46.0% |
| Other amounts receivable | 41 | €73,376 | €115,115 | +€41,739 | +56.9% |
| Cash at bank and in hand | 54/58 | €68,932 | €66,060 | -€2,871 | -4.2% |
| Deferred charges and accrued income | 490/1 | €4,890 | €4,753 | -€137 | -2.8% |
| Total equity and liabilities | 10/49 | €2,220,550 | €2,099,086 | -€121,464 | -5.5% |
| Equity | 10/15 | €578,692 | €590,921 | +€12,229 | +2.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €478,692 | €478,692 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €468,692 | €468,692 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €12,229 | +€12,229 | |
| Amounts payable | 17/49 | €1,641,858 | €1,508,165 | -€133,693 | -8.1% |
| Amounts payable after more than one year | 17 | €987,942 | €892,640 | -€95,302 | -9.6% |
| Financial debts | 170/4 | €987,942 | €892,640 | -€95,302 | -9.6% |
| Amounts payable within one year | 42/48 | €653,916 | €615,525 | -€38,391 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €102,858 | €96,105 | -€6,753 | -6.6% |
| Financial debts | 43 | €366,000 | €303,000 | -€63,000 | -17.2% |
| Credit institutions | 430/8 | €366,000 | €303,000 | -€63,000 | -17.2% |
| Trade debts | 44 | €78,663 | €125,006 | +€46,343 | +58.9% |
| Suppliers | 440/4 | €78,663 | €125,006 | +€46,343 | +58.9% |
| Advances received on contracts in progress | 46 | €490 | €215 | -€275 | -56.0% |
| Taxes, remuneration and social security | 45 | €105,904 | €91,198 | -€14,706 | -13.9% |
| Taxes | 450/3 | €47,518 | €27,515 | -€20,003 | -42.1% |
| Remuneration and social security | 454/9 | €58,387 | €63,683 | +€5,297 | +9.1% |
| Non-recurring operating income | 76A | €14,288 | €2,085 | -€12,204 | -85.4% |
| Remuneration, social security and pensions | 62 | €488,489 | €449,205 | -€39,283 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €122,898 | €110,575 | -€12,323 | -10.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,341 | - | -€1,341 | |
| Other operating charges | 640/8 | €9,715 | €8,726 | -€989 | -10.2% |
| Non-recurring operating charges | 66A | €702 | - | -€702 | |
| Gross operating margin | 9900 | €669,892 | €611,015 | -€58,877 | -8.8% |
| Operating profit (loss) | 9901 | €46,749 | €42,508 | -€4,241 | -9.1% |
| Financial income | 75/76B | €24,719 | €26,624 | +€1,905 | +7.7% |
| Recurring financial income | 75 | €24,719 | €26,624 | +€1,905 | +7.7% |
| Financial charges | 65/66B | €46,608 | €53,125 | +€6,517 | +14.0% |
| Recurring financial charges | 65 | €46,608 | €53,125 | +€6,517 | +14.0% |
| Profit (loss) for the period before taxes | 9903 | €24,860 | €16,007 | -€8,853 | -35.6% |
| Income taxes | 67/77 | €7,262 | €3,778 | -€3,485 | -48.0% |
| Profit (loss) for the period | 9904 | €17,598 | €12,229 | -€5,368 | -30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,598 | €12,229 | -€5,368 | -30.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.