WIAN: 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.
WIAN
Largest movements
- Receivables within one year +€591,882
up €591,882 (+7,703%), from €7,684 to €599,566
- Cash -€52,733
down €52,733 (-50.2%), from €105,032 to €52,299
mainly Receivables within one year (-€591,882) and Other debts (-€160,717)
- Reserves +€744,972
up €744,972 (+94.6%), from €787,562 to €1.5m
- Other debts -€160,717
down €160,717 (-70.4%), from €228,406 to €67,689
- Debts after one year -€125,571
down €125,571 (-4.4%), from €2.9m to €2.8m
- Tax, wage and social debts +€54,138
up €54,138 (+150%), from €36,002 to €90,139
- Financial income +€449,509
up €449,509 (+179%), from €250,544 to €700,053
- Gross operating margin +€138,046
up €138,046 (+69.1%), from €199,822 to €337,868
- Taxes +€71,427
up €71,427 (+220%), from €32,417 to €103,844
- Depreciation +€59,011
up €59,011 (+117%), from €50,285 to €109,295
- Financial charges +€32,109
up €32,109 (+72.9%), from €44,054 to €76,163
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 | €4,233,548 | €4,730,318 | +€496,770 | +11.7% |
| Fixed assets | 21/28 | €4,118,173 | €4,075,653 | -€42,520 | -1.0% |
| Tangible fixed assets | 22/27 | €2,402,752 | €2,360,232 | -€42,520 | -1.8% |
| Land and buildings | 22 | €2,393,533 | €2,358,529 | -€35,004 | -1.5% |
| Furniture and vehicles | 24 | €9,219 | €1,702 | -€7,516 | -81.5% |
| Financial fixed assets | 28 | €1,715,422 | €1,715,422 | = | 0.0% |
| Current assets | 29/58 | €115,375 | €654,664 | +€539,290 | +467% |
| Amounts receivable within one year | 40/41 | €7,684 | €599,566 | +€591,882 | +7,703% |
| Other amounts receivable | 41 | €7,684 | €599,566 | +€591,882 | +7,703% |
| Cash at bank and in hand | 54/58 | €105,032 | €52,299 | -€52,733 | -50.2% |
| Deferred charges and accrued income | 490/1 | €2,659 | €2,799 | +€141 | +5.3% |
| Total equity and liabilities | 10/49 | €4,233,548 | €4,730,318 | +€496,770 | +11.7% |
| Equity | 10/15 | €868,280 | €1,613,252 | +€744,972 | +85.8% |
| Contributions | 10/11 | €79,400 | €79,400 | = | 0.0% |
| Reserves | 13 | €787,562 | €1,532,534 | +€744,972 | +94.6% |
| Distributable reserves | 133 | €787,562 | €1,532,534 | +€744,972 | +94.6% |
| Profit (loss) carried forward | 14 | €1,318 | €1,318 | = | 0.0% |
| Amounts payable | 17/49 | €3,365,268 | €3,117,066 | -€248,202 | -7.4% |
| Amounts payable after more than one year | 17 | €2,880,735 | €2,755,164 | -€125,571 | -4.4% |
| Financial debts | 170/4 | €2,880,735 | €2,755,164 | -€125,571 | -4.4% |
| Amounts payable within one year | 42/48 | €478,534 | €355,658 | -€122,876 | -25.7% |
| Current portion of amounts payable after more than one year | 42 | €170,920 | €194,554 | +€23,634 | +13.8% |
| Trade debts | 44 | €43,207 | €3,275 | -€39,931 | -92.4% |
| Suppliers | 440/4 | €43,207 | €3,275 | -€39,931 | -92.4% |
| Taxes, remuneration and social security | 45 | €36,002 | €90,139 | +€54,138 | +150% |
| Taxes | 450/3 | €36,002 | €90,139 | +€54,138 | +150% |
| Other amounts payable | 47/48 | €228,406 | €67,689 | -€160,717 | -70.4% |
| Accrued charges and deferred income | 492/3 | €5,999 | €6,244 | +€245 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,285 | €109,295 | +€59,011 | +117% |
| Other operating charges | 640/8 | €1,824 | €1,947 | +€123 | +6.7% |
| Gross operating margin | 9900 | €199,822 | €337,868 | +€138,046 | +69.1% |
| Operating profit (loss) | 9901 | €147,713 | €226,626 | +€78,913 | +53.4% |
| Financial income | 75/76B | €250,544 | €700,053 | +€449,509 | +179% |
| Recurring financial income | 75 | €250,544 | €700,053 | +€449,509 | +179% |
| Financial charges | 65/66B | €44,054 | €76,163 | +€32,109 | +72.9% |
| Recurring financial charges | 65 | €44,054 | €76,163 | +€32,109 | +72.9% |
| Profit (loss) for the period before taxes | 9903 | €354,204 | €850,516 | +€496,312 | +140% |
| Income taxes | 67/77 | €32,417 | €103,844 | +€71,427 | +220% |
| Profit (loss) for the period | 9904 | €321,787 | €746,672 | +€424,885 | +132% |
| Profit (loss) for the period to be appropriated | 9905 | €321,787 | €746,672 | +€424,885 | +132% |
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 14 October 2026 via checked.be.