WC.AI: 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.
WC.AI
Largest movements
- Cash +€117,179
up €117,179 (+1,542%), from €7,600 to €124,779
mainly Net result for the year (+€142,803) and Other debts (+€101,464)
- Tangible fixed assets +€30,314
up €30,314 (+1,897%), from €1,598 to €31,912
of which Other tangible fixed assets: +€17,307
- Financial fixed assets +€4,800
up €4,800 (+46.5%), from €10,322 to €15,122
- Receivables within one year +€2,751
up €2,751 (+11.8%), from €23,272 to €26,023
of which Other amounts receivable: +€2,146
- Other debts +€101,464
up €101,464 (+509%), from €19,918 to €121,383
- Trade debts +€27,064
up €27,064 (+379%), from €7,140 to €34,204
- Tax, wage and social debts +€26,650
up €26,650 (+200%), from €13,335 to €39,984
- Gross operating margin +€178,940
up €178,940 (+746%), from €23,988 to €202,928
- Taxes +€48,551
up €48,551 (+888%), from €5,464 to €54,016
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 | €43,853 | €198,571 | +€154,718 | +353% |
| Fixed assets | 21/28 | €11,920 | €47,034 | +€35,114 | +295% |
| Tangible fixed assets | 22/27 | €1,598 | €31,912 | +€30,314 | +1,897% |
| Furniture and vehicles | 24 | €1,598 | €14,605 | +€13,007 | +814% |
| Other tangible fixed assets | 26 | - | €17,307 | +€17,307 | |
| Financial fixed assets | 28 | €10,322 | €15,122 | +€4,800 | +46.5% |
| Current assets | 29/58 | €31,933 | €151,536 | +€119,603 | +375% |
| Amounts receivable within one year | 40/41 | €23,272 | €26,023 | +€2,751 | +11.8% |
| Trade receivables | 40 | €13,310 | €13,915 | +€605 | +4.5% |
| Other amounts receivable | 41 | €9,962 | €12,108 | +€2,146 | +21.5% |
| Cash at bank and in hand | 54/58 | €7,600 | €124,779 | +€117,179 | +1,542% |
| Deferred charges and accrued income | 490/1 | €1,061 | €734 | -€327 | -30.8% |
| Total equity and liabilities | 10/49 | €43,853 | €198,571 | +€154,718 | +353% |
| Equity | 10/15 | €3,000 | €3,000 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable | 17/49 | €40,853 | €195,571 | +€154,718 | +379% |
| Amounts payable within one year | 42/48 | €40,393 | €195,571 | +€155,178 | +384% |
| Trade debts | 44 | €7,140 | €34,204 | +€27,064 | +379% |
| Suppliers | 440/4 | €7,140 | €34,204 | +€27,064 | +379% |
| Taxes, remuneration and social security | 45 | €13,335 | €39,984 | +€26,650 | +200% |
| Taxes | 450/3 | €13,335 | €39,984 | +€26,650 | +200% |
| Other amounts payable | 47/48 | €19,918 | €121,383 | +€101,464 | +509% |
| Accrued charges and deferred income | 492/3 | €460 | - | -€460 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €961 | €1,911 | +€950 | +98.9% |
| Other operating charges | 640/8 | €932 | €2,702 | +€1,770 | +190% |
| Gross operating margin | 9900 | €23,988 | €202,928 | +€178,940 | +746% |
| Operating profit (loss) | 9901 | €22,095 | €198,314 | +€176,219 | +798% |
| Financial income | 75/76B | €279 | €647 | +€368 | +132% |
| Recurring financial income | 75 | €279 | €647 | +€368 | +132% |
| Financial charges | 65/66B | €1,440 | €2,143 | +€703 | +48.8% |
| Recurring financial charges | 65 | €1,440 | €2,143 | +€703 | +48.8% |
| Profit (loss) for the period before taxes | 9903 | €20,934 | €196,819 | +€175,884 | +840% |
| Income taxes | 67/77 | €5,464 | €54,016 | +€48,551 | +888% |
| Profit (loss) for the period | 9904 | €15,470 | €142,803 | +€127,333 | +823% |
| Profit (loss) for the period to be appropriated | 9905 | €15,470 | €142,803 | +€127,333 | +823% |
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 13 October 2026 via checked.be.