WIALEX: 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.
WIALEX
Largest movements
- Receivables within one year -€28,370
down €28,370 (-80.9%), from €35,071 to €6,701
of which Other amounts receivable: -€17,370
- Tangible fixed assets -€12,525
down €12,525 (-5.1%), from €246,457 to €233,932
- Debts after one year -€23,171
down €23,171 (-17.0%), from €136,536 to €113,365
- Trade debts -€13,310
down €13,310 (-89.7%), from €14,844 to €1,534
- Other debts -€7,500
down €7,500 (-20.5%), from €36,530 to €29,030
- Reserves +€5,000
up €5,000 (+269%), from €1,860 to €6,860
- Gross operating margin -€31,205
down €31,205 (-58.2%), from €53,641 to €22,436
- Financial charges -€5,701
down €5,701 (-72.9%), from €7,826 to €2,124
- Taxes -€2,051
down €2,051 (-50.7%), from €4,044 to €1,993
- Other operating charges -€1,126
down €1,126 (-58.7%), from €1,918 to €793
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 | €289,502 | €250,698 | -€38,804 | -13.4% |
| Fixed assets | 21/28 | €246,457 | €233,932 | -€12,525 | -5.1% |
| Tangible fixed assets | 22/27 | €246,457 | €233,932 | -€12,525 | -5.1% |
| Land and buildings | 22 | €246,457 | €233,932 | -€12,525 | -5.1% |
| Current assets | 29/58 | €43,045 | €16,766 | -€26,279 | -61.0% |
| Amounts receivable within one year | 40/41 | €35,071 | €6,701 | -€28,370 | -80.9% |
| Trade receivables | 40 | €11,000 | - | -€11,000 | |
| Other amounts receivable | 41 | €24,071 | €6,701 | -€17,370 | -72.2% |
| Cash at bank and in hand | 54/58 | €7,974 | €10,066 | +€2,091 | +26.2% |
| Total equity and liabilities | 10/49 | €289,502 | €250,698 | -€38,804 | -13.4% |
| Equity | 10/15 | €76,604 | €81,605 | +€5,001 | +6.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,860 | €6,860 | +€5,000 | +269% |
| Distributable reserves | 133 | €1,860 | €6,860 | +€5,000 | +269% |
| Profit (loss) carried forward | 14 | €56,194 | €56,195 | +€1 | 0.0% |
| Amounts payable | 17/49 | €212,898 | €169,093 | -€43,805 | -20.6% |
| Amounts payable after more than one year | 17 | €136,536 | €113,365 | -€23,171 | -17.0% |
| Financial debts | 170/4 | €136,536 | €113,365 | -€23,171 | -17.0% |
| Amounts payable within one year | 42/48 | €76,362 | €55,728 | -€20,634 | -27.0% |
| Current portion of amounts payable after more than one year | 42 | €24,988 | €23,171 | -€1,817 | -7.3% |
| Trade debts | 44 | €14,844 | €1,534 | -€13,310 | -89.7% |
| Suppliers | 440/4 | €14,844 | €1,534 | -€13,310 | -89.7% |
| Taxes, remuneration and social security | 45 | - | €1,993 | +€1,993 | |
| Taxes | 450/3 | - | €1,993 | +€1,993 | |
| Other amounts payable | 47/48 | €36,530 | €29,030 | -€7,500 | -20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,638 | €12,525 | -€113 | -0.9% |
| Other operating charges | 640/8 | €1,918 | €793 | -€1,126 | -58.7% |
| Gross operating margin | 9900 | €53,641 | €22,436 | -€31,205 | -58.2% |
| Operating profit (loss) | 9901 | €39,085 | €9,118 | -€29,967 | -76.7% |
| Financial charges | 65/66B | €7,826 | €2,124 | -€5,701 | -72.9% |
| Recurring financial charges | 65 | €7,826 | €2,124 | -€5,701 | -72.9% |
| Profit (loss) for the period before taxes | 9903 | €31,260 | €6,994 | -€24,266 | -77.6% |
| Income taxes | 67/77 | €4,044 | €1,993 | -€2,051 | -50.7% |
| Profit (loss) for the period | 9904 | €27,216 | €5,001 | -€22,215 | -81.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,216 | €5,001 | -€22,215 | -81.6% |
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 25 October 2026 via checked.be.