WiAn Tec: 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.
WiAn Tec
Largest movements
- Tangible fixed assets -€6,485
down €6,485 (-45.9%), from €14,129 to €7,645
- Receivables within one year +€2,350
up €2,350 (+14.3%), from €16,414 to €18,764
of which Other amounts receivable: +€2,002
- Reserves -€10,079
down €10,079 (-18.0%), from €56,066 to €45,988
- Other debts +€6,700
up €6,700 (+40.7%), from €16,450 to €23,150
- Tax, wage and social debts -€3,818
down €3,818 (-53.6%), from €7,128 to €3,310
- Short-term financial debts +€3,518
new in 2025: €3,518
- Gross operating margin -€11,528
down €11,528 (-38.0%), from €30,330 to €18,803
- Taxes -€3,332
down €3,332 (-45.5%), from €7,330 to €3,998
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 | €98,456 | €95,070 | -€3,386 | -3.4% |
| Fixed assets | 21/28 | €14,129 | €7,645 | -€6,485 | -45.9% |
| Tangible fixed assets | 22/27 | €14,129 | €7,645 | -€6,485 | -45.9% |
| Furniture and vehicles | 24 | €14,129 | €7,645 | -€6,485 | -45.9% |
| Current assets | 29/58 | €84,326 | €87,425 | +€3,099 | +3.7% |
| Amounts receivable within one year | 40/41 | €16,414 | €18,764 | +€2,350 | +14.3% |
| Trade receivables | 40 | €16,414 | €16,762 | +€348 | +2.1% |
| Other amounts receivable | 41 | - | €2,002 | +€2,002 | |
| Cash at bank and in hand | 54/58 | €67,912 | €68,661 | +€749 | +1.1% |
| Total equity and liabilities | 10/49 | €98,456 | €95,070 | -€3,386 | -3.4% |
| Equity | 10/15 | €74,666 | €64,588 | -€10,079 | -13.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €56,066 | €45,988 | -€10,079 | -18.0% |
| Distributable reserves | 133 | €56,066 | €45,988 | -€10,079 | -18.0% |
| Amounts payable | 17/49 | €23,789 | €30,482 | +€6,693 | +28.1% |
| Amounts payable within one year | 42/48 | €23,789 | €30,482 | +€6,693 | +28.1% |
| Financial debts | 43 | - | €3,518 | +€3,518 | |
| Credit institutions | 430/8 | - | €3,518 | +€3,518 | |
| Trade debts | 44 | €211 | €504 | +€293 | +138.9% |
| Suppliers | 440/4 | €211 | €504 | +€293 | +138.9% |
| Taxes, remuneration and social security | 45 | €7,128 | €3,310 | -€3,818 | -53.6% |
| Taxes | 450/3 | €7,128 | €3,310 | -€3,818 | -53.6% |
| Other amounts payable | 47/48 | €16,450 | €23,150 | +€6,700 | +40.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,506 | €6,485 | -€21 | -0.3% |
| Other operating charges | 640/8 | €1,689 | €1,689 | +€0 | 0.0% |
| Gross operating margin | 9900 | €30,330 | €18,803 | -€11,528 | -38.0% |
| Operating profit (loss) | 9901 | €22,136 | €10,629 | -€11,506 | -52.0% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €54 | €108 | +€54 | +99.5% |
| Recurring financial charges | 65 | €54 | €108 | +€54 | +99.5% |
| Profit (loss) for the period before taxes | 9903 | €22,082 | €10,521 | -€11,561 | -52.4% |
| Income taxes | 67/77 | €7,330 | €3,998 | -€3,332 | -45.5% |
| Profit (loss) for the period | 9904 | €14,752 | €6,524 | -€8,229 | -55.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,752 | €6,524 | -€8,229 | -55.8% |
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 2 October 2026 via checked.be.