W(2)IDE: 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.
W(2)IDE
Largest movements
- Cash -€164,791
down €164,791 (-42.6%), from €386,440 to €221,650
mainly Net result for the year (-€83,847) and Investment in fixed assets (net) (-€82,000)
- Tangible fixed assets +€43,300
up €43,300 (+20.1%), from €215,760 to €259,060
of which Plant, machinery and equipment: +€61,821
- Deferred charges and accrued income +€15,290
up €15,290 (+439%), from €3,480 to €18,770
- Profit (loss) carried forward -€83,847
down €83,847 (-96.3%), from -€87,091 to -€170,937
- Other debts +€30,169
up €30,169 (+9.5%), from €317,544 to €347,713
- Debts after one year -€19,985
down €19,985 (-8.8%), from €228,099 to €208,114
of which Financial debts: -€19,985
- Accrued charges and deferred income -€19,911
down €19,911 (-74.3%), from €26,796 to €6,886
- Gross operating margin -€465,597
down €465,597, from €437,795 to -€27,801
- Other operating charges -€19,470
down €19,470 (-50.9%), from €38,279 to €18,809
- Depreciation +€18,564
up €18,564 (+123%), from €15,136 to €33,700
- Financial charges -€8,201
down €8,201 (-40.1%), from €20,465 to €12,264
- Taxes -€4,883
down €4,883 (-91.5%), from €5,334 to €451
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 | €926,114 | €828,050 | -€98,064 | -10.6% |
| Fixed assets | 21/28 | €216,120 | €264,420 | +€48,300 | +22.3% |
| Tangible fixed assets | 22/27 | €215,760 | €259,060 | +€43,300 | +20.1% |
| Land and buildings | 22 | €183,583 | €177,208 | -€6,375 | -3.5% |
| Plant, machinery and equipment | 23 | - | €61,821 | +€61,821 | |
| Furniture and vehicles | 24 | €27,677 | €15,531 | -€12,146 | -43.9% |
| Assets under construction and advance payments | 27 | €4,500 | €4,500 | = | 0.0% |
| Financial fixed assets | 28 | €360 | €5,360 | +€5,000 | +1,389% |
| Current assets | 29/58 | €709,994 | €563,630 | -€146,364 | -20.6% |
| Amounts receivable within one year | 40/41 | €268,267 | €271,405 | +€3,137 | +1.2% |
| Trade receivables | 40 | €12,249 | €5,089 | -€7,160 | -58.5% |
| Other amounts receivable | 41 | €256,019 | €266,316 | +€10,297 | +4.0% |
| Current investments | 50/53 | €51,806 | €51,806 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €386,440 | €221,650 | -€164,791 | -42.6% |
| Deferred charges and accrued income | 490/1 | €3,480 | €18,770 | +€15,290 | +439% |
| Total equity and liabilities | 10/49 | €926,114 | €828,050 | -€98,064 | -10.6% |
| Equity | 10/15 | €215,736 | €131,890 | -€83,847 | -38.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €296,627 | €296,627 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €294,767 | €294,767 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,091 | -€170,937 | -€83,847 | -96.3% |
| Provisions and deferred taxes | 16 | €98,256 | €98,256 | = | 0.0% |
| Deferred taxes | 168 | €98,256 | €98,256 | = | 0.0% |
| Amounts payable | 17/49 | €612,122 | €597,905 | -€14,217 | -2.3% |
| Amounts payable after more than one year | 17 | €228,099 | €208,114 | -€19,985 | -8.8% |
| Financial debts | 170/4 | €106,974 | €86,989 | -€19,985 | -18.7% |
| Other amounts payable | 178/9 | €121,125 | €121,125 | = | 0.0% |
| Amounts payable within one year | 42/48 | €357,226 | €382,905 | +€25,679 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €21,095 | €21,628 | +€533 | +2.5% |
| Trade debts | 44 | €12,292 | €10,388 | -€1,903 | -15.5% |
| Suppliers | 440/4 | €12,292 | €10,388 | -€1,903 | -15.5% |
| Taxes, remuneration and social security | 45 | €6,296 | €3,175 | -€3,120 | -49.6% |
| Taxes | 450/3 | €6,296 | €3,175 | -€3,120 | -49.6% |
| Other amounts payable | 47/48 | €317,544 | €347,713 | +€30,169 | +9.5% |
| Accrued charges and deferred income | 492/3 | €26,796 | €6,886 | -€19,911 | -74.3% |
| Non-recurring operating income | 76A | €463,568 | €0 | -€463,568 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,136 | €33,700 | +€18,564 | +123% |
| Other operating charges | 640/8 | €38,279 | €18,809 | -€19,470 | -50.9% |
| Gross operating margin | 9900 | €437,795 | -€27,801 | -€465,597 | |
| Operating profit (loss) | 9901 | €384,380 | -€80,310 | -€464,691 | |
| Financial income | 75/76B | €9,435 | €9,179 | -€257 | -2.7% |
| Recurring financial income | 75 | €9,435 | €9,179 | -€257 | -2.7% |
| Financial charges | 65/66B | €20,465 | €12,264 | -€8,201 | -40.1% |
| Recurring financial charges | 65 | €20,465 | €12,264 | -€8,201 | -40.1% |
| Profit (loss) for the period before taxes | 9903 | €373,351 | -€83,396 | -€456,747 | |
| Transfer to deferred taxes | 680 | €98,256 | €0 | -€98,256 | -100% |
| Income taxes | 67/77 | €5,334 | €451 | -€4,883 | -91.5% |
| Profit (loss) for the period | 9904 | €269,761 | -€83,847 | -€353,608 | |
| Transfer to tax-exempt reserves | 689 | €294,767 | €0 | -€294,767 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,006 | -€83,847 | -€58,840 | -235% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.