WYNEN Pierre: 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 Pierre
Largest movements
- Current investments +€150,000
up €150,000 (+37.5%), from €400,000 to €550,000
- Receivables within one year -€53,684
down €53,684 (-19.6%), from €274,526 to €220,842
of which Trade receivables: -€52,721
- Cash +€22,805
up €22,805 (+4.3%), from €530,089 to €552,894
mainly Net result for the year (+€116,925) and Receivables within one year (+€53,684)
- Reserves +€116,925
up €116,925 (+12.8%), from €911,233 to €1.0m
of which Distributable reserves: +€116,925
- Trade debts -€40,212
down €40,212 (-24.8%), from €162,303 to €122,092
- Other debts +€26,822
up €26,822 (+22.6%), from €118,828 to €145,650
- Purchases and services -€284,798
down €284,798 (-12.1%), from €2.4m to €2.1m
- Turnover -€281,686
down €281,686 (-11.2%), from €2.5m to €2.2m
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 | €1,232,248 | €1,346,144 | +€113,895 | +9.2% |
| Fixed assets | 21/28 | €7,786 | €5,533 | -€2,254 | -28.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €7,761 | €5,508 | -€2,254 | -29.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €7,532 | €5,508 | -€2,024 | -26.9% |
| Other tangible fixed assets | 26 | €229 | €0 | -€229 | -100% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €1,224,462 | €1,340,611 | +€116,149 | +9.5% |
| Stocks and contracts in progress | 3 | €19,847 | €15,668 | -€4,179 | -21.1% |
| Stocks | 30/36 | €19,847 | €15,668 | -€4,179 | -21.1% |
| Amounts receivable within one year | 40/41 | €274,526 | €220,842 | -€53,684 | -19.6% |
| Trade receivables | 40 | €273,562 | €220,842 | -€52,721 | -19.3% |
| Other amounts receivable | 41 | €963 | €0 | -€963 | -100% |
| Current investments | 50/53 | €400,000 | €550,000 | +€150,000 | +37.5% |
| Cash at bank and in hand | 54/58 | €530,089 | €552,894 | +€22,805 | +4.3% |
| Deferred charges and accrued income | 490/1 | - | €1,207 | +€1,207 | |
| Total equity and liabilities | 10/49 | €1,232,248 | €1,346,144 | +€113,895 | +9.2% |
| Equity | 10/15 | €929,833 | €1,046,759 | +€116,925 | +12.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €911,233 | €1,028,159 | +€116,925 | +12.8% |
| 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 | €909,373 | €1,026,299 | +€116,925 | +12.9% |
| Amounts payable | 17/49 | €302,415 | €299,385 | -€3,030 | -1.0% |
| Amounts payable within one year | 42/48 | €302,415 | €299,385 | -€3,030 | -1.0% |
| Trade debts | 44 | €162,303 | €122,092 | -€40,212 | -24.8% |
| Suppliers | 440/4 | €162,303 | €122,092 | -€40,212 | -24.8% |
| Taxes, remuneration and social security | 45 | €21,283 | €31,643 | +€10,360 | +48.7% |
| Taxes | 450/3 | €21,283 | €31,643 | +€10,360 | +48.7% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €118,828 | €145,650 | +€26,822 | +22.6% |
| Turnover | 70 | €2,523,152 | €2,241,467 | -€281,686 | -11.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,361,452 | €2,076,654 | -€284,798 | -12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,254 | €2,254 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€7,377 | -€7,377 | |
| Other operating charges | 640/8 | €18,427 | €7,399 | -€11,028 | -59.8% |
| Gross operating margin | 9900 | €167,799 | €166,365 | -€1,434 | -0.9% |
| Operating profit (loss) | 9901 | €147,118 | €164,089 | +€16,971 | +11.5% |
| Financial income | 75/76B | €12,462 | €6,572 | -€5,890 | -47.3% |
| Recurring financial income | 75 | €12,462 | €6,572 | -€5,890 | -47.3% |
| Financial charges | 65/66B | €4,260 | €5,796 | +€1,536 | +36.1% |
| Recurring financial charges | 65 | €4,260 | €5,796 | +€1,536 | +36.1% |
| Profit (loss) for the period before taxes | 9903 | €155,320 | €164,865 | +€9,545 | +6.1% |
| Income taxes | 67/77 | €44,909 | €47,940 | +€3,031 | +6.7% |
| Profit (loss) for the period | 9904 | €110,411 | €116,925 | +€6,514 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €110,411 | €116,925 | +€6,514 | +5.9% |
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 26 October 2026 via checked.be.