WYNEN JOHAN: 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.
WYNEN JOHAN
Largest movements
- Stocks and contracts +€51,325
up €51,325 (+19.8%), from €259,662 to €310,987
- Cash +€19,769
up €19,769 (+144%), from €13,702 to €33,472
mainly Net result for the year (+€92,258) and Depreciation (+€34,864)
- Receivables within one year -€18,897
down €18,897 (-11.9%), from €158,282 to €139,384
of which Trade receivables: -€23,178
- Reserves +€92,258
up €92,258 (+56.6%), from €163,135 to €255,393
of which Distributable reserves: +€92,258
- Other debts -€51,019
down €51,019 (-100%), from €51,019 to €0
- Short-term financial debts -€30,000
down €30,000 (-100%), from €30,000 to €0
- Trade debts +€28,324
up €28,324 (+28.2%), from €100,417 to €128,741
- Current portion of long-term debt +€13,440
up €13,440 (+56.8%), from €23,665 to €37,105
- Gross operating margin +€17,115
up €17,115 (+4.5%), from €380,497 to €397,612
- Staff costs +€16,397
up €16,397 (+8.1%), from €201,923 to €218,320
- Depreciation +€10,499
up €10,499 (+43.1%), from €24,365 to €34,864
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 | €560,175 | €614,779 | +€54,603 | +9.7% |
| Fixed assets | 21/28 | €128,529 | €129,826 | +€1,297 | +1.0% |
| Tangible fixed assets | 22/27 | €128,529 | €129,826 | +€1,297 | +1.0% |
| Land and buildings | 22 | €2,149 | €1,525 | -€624 | -29.0% |
| Plant, machinery and equipment | 23 | €16,753 | €17,140 | +€387 | +2.3% |
| Furniture and vehicles | 24 | €109,211 | €111,160 | +€1,949 | +1.8% |
| Other tangible fixed assets | 26 | €416 | €0 | -€416 | -100% |
| Current assets | 29/58 | €431,646 | €484,953 | +€53,307 | +12.3% |
| Stocks and contracts in progress | 3 | €259,662 | €310,987 | +€51,325 | +19.8% |
| Stocks | 30/36 | €259,662 | €310,987 | +€51,325 | +19.8% |
| Amounts receivable within one year | 40/41 | €158,282 | €139,384 | -€18,897 | -11.9% |
| Trade receivables | 40 | €156,788 | €133,609 | -€23,178 | -14.8% |
| Other amounts receivable | 41 | €1,494 | €5,775 | +€4,281 | +287% |
| Cash at bank and in hand | 54/58 | €13,702 | €33,472 | +€19,769 | +144% |
| Deferred charges and accrued income | 490/1 | - | €1,110 | +€1,110 | |
| Total equity and liabilities | 10/49 | €560,175 | €614,779 | +€54,603 | +9.7% |
| Equity | 10/15 | €254,607 | €346,865 | +€92,258 | +36.2% |
| Contributions | 10/11 | €74,400 | €74,400 | = | 0.0% |
| Revaluation surpluses | 12 | €17,072 | €17,072 | = | 0.0% |
| Reserves | 13 | €163,135 | €255,393 | +€92,258 | +56.6% |
| Tax-exempt reserves | 132 | €4,140 | €4,140 | = | 0.0% |
| Distributable reserves | 133 | €158,995 | €251,253 | +€92,258 | +58.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €305,568 | €267,914 | -€37,654 | -12.3% |
| Amounts payable after more than one year | 17 | €35,318 | €30,556 | -€4,763 | -13.5% |
| Financial debts | 170/4 | €35,318 | €30,556 | -€4,763 | -13.5% |
| Amounts payable within one year | 42/48 | €266,532 | €233,640 | -€32,892 | -12.3% |
| Current portion of amounts payable after more than one year | 42 | €23,665 | €37,105 | +€13,440 | +56.8% |
| Financial debts | 43 | €30,000 | €0 | -€30,000 | -100% |
| Credit institutions | 430/8 | €30,000 | €0 | -€30,000 | -100% |
| Trade debts | 44 | €100,417 | €128,741 | +€28,324 | +28.2% |
| Suppliers | 440/4 | €100,417 | €128,741 | +€28,324 | +28.2% |
| Taxes, remuneration and social security | 45 | €61,431 | €67,794 | +€6,363 | +10.4% |
| Taxes | 450/3 | €28,163 | €34,940 | +€6,777 | +24.1% |
| Remuneration and social security | 454/9 | €33,268 | €32,853 | -€414 | -1.2% |
| Other amounts payable | 47/48 | €51,019 | €0 | -€51,019 | -100% |
| Accrued charges and deferred income | 492/3 | €3,718 | €3,718 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €201,923 | €218,320 | +€16,397 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,365 | €34,864 | +€10,499 | +43.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,500 | €0 | -€2,500 | -100% |
| Other operating charges | 640/8 | €6,419 | €4,682 | -€1,737 | -27.1% |
| Gross operating margin | 9900 | €380,497 | €397,612 | +€17,115 | +4.5% |
| Operating profit (loss) | 9901 | €145,291 | €139,747 | -€5,544 | -3.8% |
| Financial income | 75/76B | €1,540 | €375 | -€1,165 | -75.6% |
| Recurring financial income | 75 | €1,540 | €375 | -€1,165 | -75.6% |
| Financial charges | 65/66B | €13,567 | €12,961 | -€606 | -4.5% |
| Recurring financial charges | 65 | €13,567 | €12,961 | -€606 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €133,264 | €127,161 | -€6,103 | -4.6% |
| Income taxes | 67/77 | €33,076 | €34,903 | +€1,827 | +5.5% |
| Profit (loss) for the period | 9904 | €100,188 | €92,258 | -€7,930 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €100,188 | €92,258 | -€7,930 | -7.9% |
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 24 October 2026 via checked.be.