W.I.K.: 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.I.K.
Largest movements
- Tangible fixed assets +€50,735
up €50,735 (+71.0%), from €71,489 to €122,224
of which Furniture and vehicles: +€56,952
- Cash +€3,888
up €3,888 (+48.6%), from €7,996 to €11,884
mainly Debts after one year (+€45,732) and Depreciation (+€11,765)
- Debts after one year +€45,732
up €45,732, from €0 to €45,732
- Current portion of long-term debt +€6,038
up €6,038 (+103%), from €5,872 to €11,910
- Reserves +€4,170
up €4,170 (+11.6%), from €35,982 to €40,152
of which Distributable reserves: +€4,170
- Trade debts -€2,692
down €2,692 (-93.7%), from €2,874 to €182
- Depreciation +€5,548
up €5,548 (+89.2%), from €6,217 to €11,765
- Gross operating margin +€4,041
up €4,041 (+22.4%), from €18,039 to €22,080
- Financial charges +€701
up €701 (+207%), from €339 to €1,041
- Taxes -€577
down €577 (-27.0%), from €2,139 to €1,562
- Other operating charges +€478
up €478 (+15.6%), from €3,064 to €3,542
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 | €79,485 | €134,108 | +€54,623 | +68.7% |
| Fixed assets | 21/28 | €71,489 | €122,224 | +€50,735 | +71.0% |
| Tangible fixed assets | 22/27 | €71,489 | €122,224 | +€50,735 | +71.0% |
| Land and buildings | 22 | €71,489 | €65,272 | -€6,217 | -8.7% |
| Furniture and vehicles | 24 | - | €56,952 | +€56,952 | |
| Current assets | 29/58 | €7,996 | €11,884 | +€3,888 | +48.6% |
| Cash at bank and in hand | 54/58 | €7,996 | €11,884 | +€3,888 | +48.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €79,485 | €134,108 | +€54,623 | +68.7% |
| Equity | 10/15 | €42,179 | €46,349 | +€4,170 | +9.9% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €35,982 | €40,152 | +€4,170 | +11.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €35,982 | €40,152 | +€4,170 | +11.6% |
| Amounts payable | 17/49 | €37,306 | €87,759 | +€50,453 | +135% |
| Amounts payable after more than one year | 17 | €0 | €45,732 | +€45,732 | |
| Financial debts | 170/4 | €0 | €45,732 | +€45,732 | |
| Amounts payable within one year | 42/48 | €37,306 | €42,027 | +€4,721 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | €5,872 | €11,910 | +€6,038 | +103% |
| Trade debts | 44 | €2,874 | €182 | -€2,692 | -93.7% |
| Suppliers | 440/4 | €2,874 | €182 | -€2,692 | -93.7% |
| Taxes, remuneration and social security | 45 | €339 | €1,562 | +€1,223 | +361% |
| Taxes | 450/3 | €339 | €1,562 | +€1,223 | +361% |
| Other amounts payable | 47/48 | €28,221 | €28,374 | +€152 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,217 | €11,765 | +€5,548 | +89.2% |
| Other operating charges | 640/8 | €3,064 | €3,542 | +€478 | +15.6% |
| Gross operating margin | 9900 | €18,039 | €22,080 | +€4,041 | +22.4% |
| Operating profit (loss) | 9901 | €8,758 | €6,772 | -€1,985 | -22.7% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €339 | €1,041 | +€701 | +207% |
| Recurring financial charges | 65 | €339 | €1,041 | +€701 | +207% |
| Profit (loss) for the period before taxes | 9903 | €8,420 | €5,732 | -€2,688 | -31.9% |
| Income taxes | 67/77 | €2,139 | €1,562 | -€577 | -27.0% |
| Profit (loss) for the period | 9904 | €6,281 | €4,170 | -€2,111 | -33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,281 | €4,170 | -€2,111 | -33.6% |
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 18 October 2026 via checked.be.