WI-KY: 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.
WI-KY
Largest movements
- Cash +€24,876
up €24,876 (+101.3%), from €24,546 to €49,423
mainly Net result for the year (+€23,797) and Tax, wage and social debts (+€3,316)
- Receivables within one year +€3,263
up €3,263 (+14.6%), from €22,288 to €25,551
of which Other amounts receivable: +€6,000
- Tangible fixed assets -€1,406
down €1,406 (-42.8%), from €3,282 to €1,875
of which Furniture and vehicles: -€797
- Reserves +€23,797
up €23,797 (+62.8%), from €37,916 to €61,713
- Tax, wage and social debts +€3,316
up €3,316 (+82.3%), from €4,032 to €7,348
of which Taxes: +€3,316
- Trade debts -€1,406
down €1,406 (-49.7%), from €2,828 to €1,422
- Other debts +€1,070
up €1,070 (+44.3%), from €2,413 to €3,483
- Gross operating margin +€9,044
up €9,044 (+37.6%), from €24,058 to €33,102
- Taxes +€1,968
up €1,968 (+43.9%), from €4,485 to €6,453
- Other operating charges -€558
down €558 (-41.2%), from €1,354 to €797
- Financial charges -€390
down €390 (-37.6%), from €1,038 to €648
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 | €50,188 | €76,966 | +€26,778 | +53.4% |
| Fixed assets | 21/28 | €3,282 | €1,875 | -€1,406 | -42.8% |
| Tangible fixed assets | 22/27 | €3,282 | €1,875 | -€1,406 | -42.8% |
| Plant, machinery and equipment | 23 | €1,436 | €826 | -€609 | -42.4% |
| Furniture and vehicles | 24 | €1,846 | €1,049 | -€797 | -43.2% |
| Current assets | 29/58 | €46,907 | €75,091 | +€28,184 | +60.1% |
| Amounts receivable within one year | 40/41 | €22,288 | €25,551 | +€3,263 | +14.6% |
| Trade receivables | 40 | €21,773 | €19,036 | -€2,737 | -12.6% |
| Other amounts receivable | 41 | €515 | €6,515 | +€6,000 | +1164.4% |
| Cash at bank and in hand | 54/58 | €24,546 | €49,423 | +€24,876 | +101.3% |
| Deferred charges and accrued income | 490/1 | €73 | €117 | +€44 | +60.6% |
| Total equity and liabilities | 10/49 | €50,188 | €76,966 | +€26,778 | +53.4% |
| Equity | 10/15 | €40,916 | €64,713 | +€23,797 | +58.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €37,916 | €61,713 | +€23,797 | +62.8% |
| Distributable reserves | 133 | €37,916 | €61,713 | +€23,797 | +62.8% |
| Amounts payable | 17/49 | €9,272 | €12,253 | +€2,980 | +32.1% |
| Amounts payable within one year | 42/48 | €9,272 | €12,253 | +€2,980 | +32.1% |
| Trade debts | 44 | €2,828 | €1,422 | -€1,406 | -49.7% |
| Suppliers | 440/4 | €2,828 | €1,422 | -€1,406 | -49.7% |
| Taxes, remuneration and social security | 45 | €4,032 | €7,348 | +€3,316 | +82.3% |
| Taxes | 450/3 | €4,032 | €7,348 | +€3,316 | +82.3% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €2,413 | €3,483 | +€1,070 | +44.3% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,342 | €1,406 | +€64 | +4.8% |
| Other operating charges | 640/8 | €1,354 | €797 | -€558 | -41.2% |
| Gross operating margin | 9900 | €24,058 | €33,102 | +€9,044 | +37.6% |
| Operating profit (loss) | 9901 | €21,361 | €30,899 | +€9,537 | +44.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €1,038 | €648 | -€390 | -37.6% |
| Recurring financial charges | 65 | €1,038 | €648 | -€390 | -37.6% |
| Profit (loss) for the period before taxes | 9903 | €20,323 | €30,250 | +€9,927 | +48.8% |
| Income taxes | 67/77 | €4,485 | €6,453 | +€1,968 | +43.9% |
| Profit (loss) for the period | 9904 | €15,838 | €23,797 | +€7,959 | +50.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,838 | €23,797 | +€7,959 | +50.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.