WICA-MANAGEMENT: 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.
WICA-MANAGEMENT
Largest movements
- Receivables within one year -€22,905
down €22,905 (-36.0%), from €63,694 to €40,789
of which Other amounts receivable: -€22,432
- Other debts -€17,863
down €17,863 (-40.9%), from €43,644 to €25,781
- Profit (loss) carried forward -€9,623
down €9,623 (-25.6%), from -€37,569 to -€47,192
- Tax, wage and social debts +€2,019
up €2,019 (+38.2%), from €5,278 to €7,297
of which Remuneration and social security: +€1,230
- Trade debts +€1,632
up €1,632 (+25.1%), from €6,492 to €8,125
- Gross operating margin -€4,475
down €4,475 (-289%), from -€1,549 to -€6,024
- Financial income +€3,136
up €3,136 (+1,340%), from €234 to €3,370
- Taxes +€503
up €503 (+324%), from €156 to €659
- Other operating charges -€284
down €284 (-28.1%), from €1,012 to €728
- Financial charges +€227
up €227 (+4.2%), from €5,354 to €5,582
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 | €69,580 | €45,745 | -€23,835 | -34.3% |
| Current assets | 29/58 | €69,580 | €45,745 | -€23,835 | -34.3% |
| Amounts receivable within one year | 40/41 | €63,694 | €40,789 | -€22,905 | -36.0% |
| Trade receivables | 40 | €473 | - | -€473 | |
| Other amounts receivable | 41 | €63,221 | €40,789 | -€22,432 | -35.5% |
| Cash at bank and in hand | 54/58 | €2,897 | €2,516 | -€382 | -13.2% |
| Deferred charges and accrued income | 490/1 | €2,988 | €2,440 | -€548 | -18.4% |
| Total equity and liabilities | 10/49 | €69,580 | €45,745 | -€23,835 | -34.3% |
| Equity | 10/15 | €14,165 | €4,542 | -€9,623 | -67.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,134 | €33,134 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €31,274 | €31,274 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,569 | -€47,192 | -€9,623 | -25.6% |
| Amounts payable | 17/49 | €55,415 | €41,203 | -€14,212 | -25.6% |
| Amounts payable within one year | 42/48 | €55,415 | €41,203 | -€14,212 | -25.6% |
| Trade debts | 44 | €6,492 | €8,125 | +€1,632 | +25.1% |
| Suppliers | 440/4 | €6,492 | €8,125 | +€1,632 | +25.1% |
| Taxes, remuneration and social security | 45 | €5,278 | €7,297 | +€2,019 | +38.2% |
| Taxes | 450/3 | €4,928 | €5,716 | +€789 | +16.0% |
| Remuneration and social security | 454/9 | €351 | €1,581 | +€1,230 | +351% |
| Other amounts payable | 47/48 | €43,644 | €25,781 | -€17,863 | -40.9% |
| Other operating charges | 640/8 | €1,012 | €728 | -€284 | -28.1% |
| Gross operating margin | 9900 | -€1,549 | -€6,024 | -€4,475 | -289% |
| Operating profit (loss) | 9901 | -€2,561 | -€6,752 | -€4,191 | -164% |
| Financial income | 75/76B | €234 | €3,370 | +€3,136 | +1,340% |
| Recurring financial income | 75 | €234 | €3,370 | +€3,136 | +1,340% |
| Financial charges | 65/66B | €5,354 | €5,582 | +€227 | +4.2% |
| Recurring financial charges | 65 | €5,354 | €5,582 | +€227 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,681 | -€8,964 | -€1,283 | -16.7% |
| Income taxes | 67/77 | €156 | €659 | +€503 | +324% |
| Profit (loss) for the period | 9904 | -€7,837 | -€9,623 | -€1,786 | -22.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,837 | -€9,623 | -€1,786 | -22.8% |
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 29 October 2026 via checked.be.