WI-FIN: 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-FIN
Largest movements
- Cash -€79,251
down €79,251 (-63.7%), from €124,501 to €45,251
mainly Trade debts (-€33,177) and Receivables within one year (-€24,528)
- Receivables within one year +€24,528
up €24,528 (+65.6%), from €37,398 to €61,926
of which Other amounts receivable: +€38,578
- Tangible fixed assets -€2,787
down €2,787 (-31.2%), from €8,938 to €6,150
of which Furniture and vehicles: -€2,210
- Deferred charges and accrued income -€2,192
down €2,192 (-73.5%), from €2,983 to €791
- Trade debts -€33,177
down €33,177 (-93.6%), from €35,440 to €2,263
- Tax, wage and social debts -€19,843
down €19,843 (-61.6%), from €32,219 to €12,375
- Advances received -€4,806
down €4,806 (-100%), from €4,806 to €0
- Profit (loss) carried forward -€1,875
down €1,875 (-1.9%), from €99,356 to €97,481
- Gross operating margin -€21,418
down €21,418 (-79.6%), from €26,910 to €5,491
- Taxes -€2,303
down €2,303 (-32.2%), from €7,150 to €4,847
- Other operating charges -€986
down €986 (-70.3%), from €1,403 to €417
- Depreciation -€430
down €430 (-13.4%), from €3,217 to €2,787
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 | €173,821 | €114,119 | -€59,702 | -34.3% |
| Fixed assets | 21/28 | €8,938 | €6,150 | -€2,787 | -31.2% |
| Tangible fixed assets | 22/27 | €8,938 | €6,150 | -€2,787 | -31.2% |
| Plant, machinery and equipment | 23 | €577 | €0 | -€577 | -100% |
| Furniture and vehicles | 24 | €8,360 | €6,150 | -€2,210 | -26.4% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €164,883 | €107,969 | -€56,915 | -34.5% |
| Amounts receivable within one year | 40/41 | €37,398 | €61,926 | +€24,528 | +65.6% |
| Trade receivables | 40 | €22,416 | €8,366 | -€14,050 | -62.7% |
| Other amounts receivable | 41 | €14,982 | €53,560 | +€38,578 | +257% |
| Cash at bank and in hand | 54/58 | €124,501 | €45,251 | -€79,251 | -63.7% |
| Deferred charges and accrued income | 490/1 | €2,983 | €791 | -€2,192 | -73.5% |
| Total equity and liabilities | 10/49 | €173,821 | €114,119 | -€59,702 | -34.3% |
| Equity | 10/15 | €101,356 | €99,481 | -€1,875 | -1.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,356 | €97,481 | -€1,875 | -1.9% |
| Amounts payable | 17/49 | €72,465 | €14,638 | -€57,827 | -79.8% |
| Amounts payable within one year | 42/48 | €72,465 | €14,638 | -€57,827 | -79.8% |
| Trade debts | 44 | €35,440 | €2,263 | -€33,177 | -93.6% |
| Suppliers | 440/4 | €35,440 | €2,263 | -€33,177 | -93.6% |
| Advances received on contracts in progress | 46 | €4,806 | €0 | -€4,806 | -100% |
| Taxes, remuneration and social security | 45 | €32,219 | €12,375 | -€19,843 | -61.6% |
| Taxes | 450/3 | €32,219 | €12,375 | -€19,843 | -61.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,217 | €2,787 | -€430 | -13.4% |
| Other operating charges | 640/8 | €1,403 | €417 | -€986 | -70.3% |
| Gross operating margin | 9900 | €26,910 | €5,491 | -€21,418 | -79.6% |
| Operating profit (loss) | 9901 | €22,289 | €2,287 | -€20,002 | -89.7% |
| Financial income | 75/76B | €818 | €824 | +€5 | +0.7% |
| Recurring financial income | 75 | €818 | €824 | +€5 | +0.7% |
| Financial charges | 65/66B | €172 | €139 | -€33 | -19.1% |
| Recurring financial charges | 65 | €172 | €139 | -€33 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €22,936 | €2,972 | -€19,964 | -87.0% |
| Income taxes | 67/77 | €7,150 | €4,847 | -€2,303 | -32.2% |
| Profit (loss) for the period | 9904 | €15,785 | -€1,875 | -€17,660 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,785 | -€1,875 | -€17,660 |
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 18 October 2026 via checked.be.