Wi Bits: 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.
Wi Bits
Largest movements
- Tangible fixed assets +€1,752
up €1,752 (+243.7%), from €719 to €2,472
- Tax, wage and social debts +€7,441
up €7,441 (+54.2%), from €13,733 to €21,174
- Other debts -€6,141
down €6,141 (-50.9%), from €12,054 to €5,913
- Turnover -€99,745
no longer reported in 2025 (was €99,745)
- Purchases and services -€84,015
no longer reported in 2025 (was €84,015)
- Gross operating margin -€5,628
down €5,628 (-20.4%), from €27,641 to €22,013
- Depreciation +€1,011
up €1,011 (+220.3%), from €459 to €1,470
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 | €63,609 | €65,020 | +€1,412 | +2.2% |
| Fixed assets | 21/28 | €719 | €2,472 | +€1,752 | +243.7% |
| Tangible fixed assets | 22/27 | €719 | €2,472 | +€1,752 | +243.7% |
| Furniture and vehicles | 24 | €719 | €2,472 | +€1,752 | +243.7% |
| Current assets | 29/58 | €62,889 | €62,548 | -€341 | -0.5% |
| Amounts receivable within one year | 40/41 | €11,657 | €11,897 | +€241 | +2.1% |
| Trade receivables | 40 | €8,550 | €4,640 | -€3,910 | -45.7% |
| Other amounts receivable | 41 | €3,107 | €7,257 | +€4,151 | +133.6% |
| Cash at bank and in hand | 54/58 | €51,233 | €50,651 | -€582 | -1.1% |
| Total equity and liabilities | 10/49 | €63,609 | €65,020 | +€1,412 | +2.2% |
| Equity | 10/15 | €37,804 | €37,804 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,804 | €34,804 | = | 0.0% |
| Amounts payable | 17/49 | €25,805 | €27,216 | +€1,412 | +5.5% |
| Amounts payable within one year | 42/48 | €25,805 | €27,216 | +€1,412 | +5.5% |
| Trade debts | 44 | €18 | €129 | +€111 | +630.7% |
| Suppliers | 440/4 | €18 | €129 | +€111 | +630.7% |
| Taxes, remuneration and social security | 45 | €13,733 | €21,174 | +€7,441 | +54.2% |
| Taxes | 450/3 | €13,733 | €21,174 | +€7,441 | +54.2% |
| Other amounts payable | 47/48 | €12,054 | €5,913 | -€6,141 | -50.9% |
| Turnover | 70 | €99,745 | - | -€99,745 | |
| Non-recurring operating income | 76A | €11,911 | - | -€11,911 | |
| Goods, raw materials, services and sundry goods | 60/61 | €84,015 | - | -€84,015 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €459 | €1,470 | +€1,011 | +220.3% |
| Other operating charges | 640/8 | €1,084 | €1,169 | +€85 | +7.8% |
| Non-recurring operating charges | 66A | - | €63 | +€63 | |
| Gross operating margin | 9900 | €27,641 | €22,013 | -€5,628 | -20.4% |
| Operating profit (loss) | 9901 | €26,098 | €19,311 | -€6,787 | -26.0% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €135 | €223 | +€88 | +65.5% |
| Recurring financial charges | 65 | €135 | €148 | +€13 | +9.9% |
| Non-recurring financial charges | 66B | - | €75 | +€75 | |
| Profit (loss) for the period before taxes | 9903 | €25,965 | €19,087 | -€6,878 | -26.5% |
| Income taxes | 67/77 | €12,873 | €13,174 | +€301 | +2.3% |
| Profit (loss) for the period | 9904 | €13,092 | €5,913 | -€7,179 | -54.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,092 | €5,913 | -€7,179 | -54.8% |
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 10 October 2026 via checked.be.