WI SERVICES: 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 SERVICES
Largest movements
- Receivables within one year +€28,811
up €28,811 (+26754.0%), from €108 to €28,919
- Deferred charges and accrued income -€24,610
down €24,610 (-84.9%), from €29,000 to €4,390
- Tangible fixed assets -€18,315
down €18,315 (-9.8%), from €187,750 to €169,435
- Cash +€9,099
up €9,099 (+57.3%), from €15,879 to €24,978
mainly Deferred charges and accrued income (+€24,610) and Depreciation (+€18,315)
- Profit (loss) carried forward -€4,950
down €4,950 (-48.9%), from -€10,123 to -€15,073
- Other debts -€3,023
down €3,023 (-100.0%), from €3,023 to €0
- Trade debts +€2,958
up €2,958 (+19235.6%), from €15 to €2,974
- Gross operating margin +€5,336
up €5,336 (+14.5%), from €36,908 to €42,244
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 | €232,915 | €227,901 | -€5,014 | -2.2% |
| Fixed assets | 21/28 | €187,928 | €169,613 | -€18,315 | -9.7% |
| Tangible fixed assets | 22/27 | €187,750 | €169,435 | -€18,315 | -9.8% |
| Land and buildings | 22 | €187,750 | €169,435 | -€18,315 | -9.8% |
| Financial fixed assets | 28 | €178 | €178 | = | 0.0% |
| Current assets | 29/58 | €44,987 | €58,287 | +€13,300 | +29.6% |
| Amounts receivable within one year | 40/41 | €108 | €28,919 | +€28,811 | +26754.0% |
| Trade receivables | 40 | €108 | €28,919 | +€28,811 | +26754.0% |
| Cash at bank and in hand | 54/58 | €15,879 | €24,978 | +€9,099 | +57.3% |
| Deferred charges and accrued income | 490/1 | €29,000 | €4,390 | -€24,610 | -84.9% |
| Total equity and liabilities | 10/49 | €232,915 | €227,901 | -€5,014 | -2.2% |
| Equity | 10/15 | €229,877 | €224,927 | -€4,950 | -2.2% |
| Contributions | 10/11 | €240,000 | €240,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,123 | -€15,073 | -€4,950 | -48.9% |
| Amounts payable | 17/49 | €3,038 | €2,974 | -€64 | -2.1% |
| Amounts payable within one year | 42/48 | €3,038 | €2,974 | -€64 | -2.1% |
| Trade debts | 44 | €15 | €2,974 | +€2,958 | +19235.6% |
| Suppliers | 440/4 | €15 | €2,974 | +€2,958 | +19235.6% |
| Other amounts payable | 47/48 | €3,023 | €0 | -€3,023 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,430 | €18,315 | -€115 | -0.6% |
| Other operating charges | 640/8 | €28,601 | €29,007 | +€406 | +1.4% |
| Gross operating margin | 9900 | €36,908 | €42,244 | +€5,336 | +14.5% |
| Operating profit (loss) | 9901 | -€10,123 | -€5,077 | +€5,046 | +49.8% |
| Financial income | 75/76B | - | €333 | +€333 | |
| Recurring financial income | 75 | - | €333 | +€333 | |
| Financial charges | 65/66B | - | €205 | +€205 | |
| Recurring financial charges | 65 | - | €205 | +€205 | |
| Profit (loss) for the period before taxes | 9903 | -€10,123 | -€4,950 | +€5,173 | +51.1% |
| Profit (loss) for the period | 9904 | -€10,123 | -€4,950 | +€5,173 | +51.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,123 | -€4,950 | +€5,173 | +51.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.