WIANTI: 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.
WIANTI
Largest movements
- Tangible fixed assets +€20,810
up €20,810 (+841%), from €2,473 to €23,283
of which Furniture and vehicles: +€21,435
- Cash +€9,937
up €9,937 (+29.3%), from €33,899 to €43,836
mainly Net result for the year (+€33,407) and Tax, wage and social debts (+€5,591)
- Profit (loss) carried forward +€20,510
up €20,510, from -€20,510 to €0
- Reserves +€12,897
new in 2025: €12,897
- Debts after one year -€8,500
down €8,500 (-29.8%), from €28,500 to €20,000
- Tax, wage and social debts +€5,591
up €5,591 (+568%), from €985 to €6,576
- Other debts +€960
up €960 (+12.3%), from €7,833 to €8,793
- Gross operating margin +€27,365
up €27,365 (+103%), from €26,644 to €54,009
- Taxes +€12,107
up €12,107 (+347%), from €3,485 to €15,591
- Depreciation +€1,951
up €1,951 (+180%), from €1,085 to €3,036
- Financial charges +€853
up €853 (+1,421%), from €60 to €913
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 | €42,175 | €73,892 | +€31,717 | +75.2% |
| Fixed assets | 21/28 | €7,473 | €28,283 | +€20,810 | +278% |
| Tangible fixed assets | 22/27 | €2,473 | €23,283 | +€20,810 | +841% |
| Land and buildings | 22 | €1,876 | €1,251 | -€625 | -33.3% |
| Furniture and vehicles | 24 | €597 | €22,032 | +€21,435 | +3,590% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €34,702 | €45,609 | +€10,908 | +31.4% |
| Amounts receivable within one year | 40/41 | - | €664 | +€664 | |
| Trade receivables | 40 | - | €664 | +€664 | |
| Cash at bank and in hand | 54/58 | €33,899 | €43,836 | +€9,937 | +29.3% |
| Deferred charges and accrued income | 490/1 | €803 | €1,109 | +€307 | +38.2% |
| Total equity and liabilities | 10/49 | €42,175 | €73,892 | +€31,717 | +75.2% |
| Equity | 10/15 | €4,490 | €37,897 | +€33,407 | +744% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | - | €12,897 | +€12,897 | |
| Distributable reserves | 133 | - | €12,897 | +€12,897 | |
| Profit (loss) carried forward | 14 | -€20,510 | €0 | +€20,510 | |
| Amounts payable | 17/49 | €37,685 | €35,995 | -€1,690 | -4.5% |
| Amounts payable after more than one year | 17 | €28,500 | €20,000 | -€8,500 | -29.8% |
| Financial debts | 170/4 | €28,500 | €20,000 | -€8,500 | -29.8% |
| Amounts payable within one year | 42/48 | €9,185 | €15,995 | +€6,810 | +74.1% |
| Trade debts | 44 | €368 | €626 | +€258 | +70.3% |
| Suppliers | 440/4 | €368 | €626 | +€258 | +70.3% |
| Taxes, remuneration and social security | 45 | €985 | €6,576 | +€5,591 | +568% |
| Taxes | 450/3 | €985 | €6,576 | +€5,591 | +568% |
| Other amounts payable | 47/48 | €7,833 | €8,793 | +€960 | +12.3% |
| Non-recurring operating income | 76A | - | €12,500 | +€12,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,085 | €3,036 | +€1,951 | +180% |
| Other operating charges | 640/8 | €1,035 | €1,062 | +€26 | +2.5% |
| Gross operating margin | 9900 | €26,644 | €54,009 | +€27,365 | +103% |
| Operating profit (loss) | 9901 | €24,524 | €49,912 | +€25,388 | +104% |
| Financial charges | 65/66B | €60 | €913 | +€853 | +1,421% |
| Recurring financial charges | 65 | €60 | €913 | +€853 | +1,421% |
| Profit (loss) for the period before taxes | 9903 | €24,464 | €48,999 | +€24,535 | +100% |
| Income taxes | 67/77 | €3,485 | €15,591 | +€12,107 | +347% |
| Profit (loss) for the period | 9904 | €20,979 | €33,407 | +€12,428 | +59.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,979 | €33,407 | +€12,428 | +59.2% |
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.