W-IS: what changed
Two fiscal 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-IS
Largest movements
- Tangible fixed assets -€1,335
down €1,335 (-63.2%), from €2,113 to €778
- Profit (loss) carried forward -€1,561
down €1,561 (-24.1%), from €6,465 to €4,904
- Taxes -€4,560
no longer reported in 2025 (was €4,560)
- Other operating charges -€1,100
no longer reported in 2025 (was €1,100)
- Gross operating margin +€376
up €376 (+81.4%), from -€462 to -€86
- Financial charges +€13
up €13 (+10.1%), from €127 to €140
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.
Cash bridge derived
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 | €49,042 | €47,482 | -€1,561 | -3.2% |
| Fixed assets | 21/28 | €6,819 | €5,484 | -€1,335 | -19.6% |
| Tangible fixed assets | 22/27 | €2,113 | €778 | -€1,335 | -63.2% |
| Furniture and vehicles | 24 | €2,113 | €778 | -€1,335 | -63.2% |
| Financial fixed assets | 28 | €4,706 | €4,706 | = | 0.0% |
| Current assets | 29/58 | €42,224 | €41,998 | -€226 | -0.5% |
| Amounts receivable within one year | 40/41 | €42,010 | €41,786 | -€224 | -0.5% |
| Trade receivables | 40 | €18,169 | €18,169 | = | 0.0% |
| Other amounts receivable | 41 | €23,841 | €23,616 | -€224 | -0.9% |
| Cash at bank and in hand | 54/58 | €214 | €212 | -€2 | -0.8% |
| Total equity and liabilities | 10/49 | €49,042 | €47,482 | -€1,561 | -3.2% |
| Equity | 10/15 | €38,715 | €37,154 | -€1,561 | -4.0% |
| Contributions | 10/11 | €32,250 | €32,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,465 | €4,904 | -€1,561 | -24.1% |
| Amounts payable | 17/49 | €10,327 | €10,327 | = | 0.0% |
| Amounts payable within one year | 42/48 | €10,327 | €10,327 | = | 0.0% |
| Trade debts | 44 | €377 | €377 | = | 0.0% |
| Suppliers | 440/4 | €377 | €377 | = | 0.0% |
| Other amounts payable | 47/48 | €9,950 | €9,950 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,335 | €1,335 | = | 0.0% |
| Other operating charges | 640/8 | €1,100 | - | -€1,100 | |
| Gross operating margin | 9900 | -€462 | -€86 | +€376 | +81.4% |
| Operating profit (loss) | 9901 | -€2,896 | -€1,421 | +€1,476 | +50.9% |
| Financial charges | 65/66B | €127 | €140 | +€13 | +10.1% |
| Recurring financial charges | 65 | €127 | €140 | +€13 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,023 | -€1,561 | +€1,463 | +48.4% |
| Income taxes | 67/77 | €4,560 | - | -€4,560 | |
| Profit (loss) for the period | 9904 | -€7,583 | -€1,561 | +€6,022 | +79.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,583 | -€1,561 | +€6,022 | +79.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.