IMMO WIVA: 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.
IMMO WIVA
Largest movements
- Cash +€35,611
up €35,611 (+736%), from €4,838 to €40,449
mainly Other debts (+€39,851) and Net result for the year (+€36,261)
- Receivables within one year +€24,451
up €24,451 (+9,403%), from €260 to €24,711
- Current investments -€22,000
down €22,000 (-63.3%), from €34,750 to €12,750
- Tangible fixed assets -€7,201
down €7,201 (-25.2%), from €28,599 to €21,397
- Other debts +€39,851
up €39,851 (+107%), from €37,200 to €77,051
- Current portion of long-term debt -€9,273
down €9,273 (-65.5%), from €14,155 to €4,882
- Debts after one year -€4,882
down €4,882 (-100%), from €4,882 to €0
- Tax, wage and social debts +€4,488
up €4,488 (+305%), from €1,469 to €5,957
- Gross operating margin +€18,705
up €18,705 (+47.1%), from €39,680 to €58,384
- Taxes +€4,936
up €4,936 (+58.3%), from €8,469 to €13,405
- Financial income +€1,518
up €1,518 (+168,666%), from €1 to €1,519
- Depreciation +€1,231
up €1,231 (+20.7%), from €5,950 to €7,181
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 | €68,516 | €99,385 | +€30,869 | +45.1% |
| Fixed assets | 21/28 | €28,599 | €21,397 | -€7,201 | -25.2% |
| Tangible fixed assets | 22/27 | €28,599 | €21,397 | -€7,201 | -25.2% |
| Furniture and vehicles | 24 | €28,599 | €21,397 | -€7,201 | -25.2% |
| Current assets | 29/58 | €39,918 | €77,988 | +€38,070 | +95.4% |
| Amounts receivable within one year | 40/41 | €260 | €24,711 | +€24,451 | +9,403% |
| Other amounts receivable | 41 | €260 | €24,711 | +€24,451 | +9,403% |
| Current investments | 50/53 | €34,750 | €12,750 | -€22,000 | -63.3% |
| Cash at bank and in hand | 54/58 | €4,838 | €40,449 | +€35,611 | +736% |
| Deferred charges and accrued income | 490/1 | €70 | €78 | +€8 | +11.9% |
| Total equity and liabilities | 10/49 | €68,516 | €99,385 | +€30,869 | +45.1% |
| Equity | 10/15 | €10,785 | €10,785 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €7,785 | €7,785 | = | 0.0% |
| Distributable reserves | 133 | €7,785 | €7,785 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €57,732 | €88,601 | +€30,869 | +53.5% |
| Amounts payable after more than one year | 17 | €4,882 | €0 | -€4,882 | -100% |
| Financial debts | 170/4 | €4,882 | €0 | -€4,882 | -100% |
| Amounts payable within one year | 42/48 | €52,850 | €88,390 | +€35,540 | +67.2% |
| Current portion of amounts payable after more than one year | 42 | €14,155 | €4,882 | -€9,273 | -65.5% |
| Trade debts | 44 | €26 | €499 | +€474 | +1,855% |
| Suppliers | 440/4 | €26 | €499 | +€474 | +1,855% |
| Taxes, remuneration and social security | 45 | €1,469 | €5,957 | +€4,488 | +305% |
| Taxes | 450/3 | €1,469 | €5,957 | +€4,488 | +305% |
| Other amounts payable | 47/48 | €37,200 | €77,051 | +€39,851 | +107% |
| Accrued charges and deferred income | 492/3 | - | €211 | +€211 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,950 | €7,181 | +€1,231 | +20.7% |
| Other operating charges | 640/8 | €812 | €1,199 | +€387 | +47.6% |
| Non-recurring operating charges | 66A | - | €887 | +€887 | |
| Gross operating margin | 9900 | €39,680 | €58,384 | +€18,705 | +47.1% |
| Operating profit (loss) | 9901 | €32,918 | €49,118 | +€16,200 | +49.2% |
| Financial income | 75/76B | €1 | €1,519 | +€1,518 | +168,666% |
| Recurring financial income | 75 | €1 | €1,519 | +€1,518 | +168,666% |
| Financial charges | 65/66B | €1,241 | €970 | -€271 | -21.8% |
| Recurring financial charges | 65 | €1,241 | €970 | -€271 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €31,677 | €49,666 | +€17,989 | +56.8% |
| Income taxes | 67/77 | €8,469 | €13,405 | +€4,936 | +58.3% |
| Profit (loss) for the period | 9904 | €23,208 | €36,261 | +€13,053 | +56.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,208 | €36,261 | +€13,053 | +56.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.