WICANO: 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.
WICANO
Largest movements
- Tangible fixed assets +€75,149
up €75,149 (+18.6%), from €404,319 to €479,468
of which Land and buildings: +€78,075
- Cash -€68,023
down €68,023 (-63.1%), from €107,739 to €39,716
mainly Investment in fixed assets (net) (-€135,000) and Contributions, distributions and other (-€104,336)
- Receivables within one year -€23,359
down €23,359 (-59.2%), from €39,447 to €16,088
of which Other amounts receivable: -€25,219
- Reserves -€51,151
down €51,151 (-13.8%), from €370,595 to €319,444
of which Distributable reserves: -€51,151
- Other debts +€46,136
up €46,136 (+31.0%), from €148,630 to €194,765
- Tax, wage and social debts -€11,257
down €11,257 (-59.4%), from €18,959 to €7,702
- Other operating charges -€11,711
down €11,711 (-87.8%), from €13,342 to €1,632
- Taxes +€7,640
up €7,640 (+62.1%), from €12,304 to €19,944
- Financial income +€6,300
new in 2025: €6,300
- Depreciation -€5,937
down €5,937 (-9.0%), from €65,788 to €59,851
- Gross operating margin +€4,063
up €4,063 (+3.3%), from €124,318 to €128,381
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 | €551,505 | €535,272 | -€16,232 | -2.9% |
| Fixed assets | 21/28 | €404,319 | €479,468 | +€75,149 | +18.6% |
| Tangible fixed assets | 22/27 | €404,319 | €479,468 | +€75,149 | +18.6% |
| Land and buildings | 22 | €396,979 | €475,053 | +€78,075 | +19.7% |
| Plant, machinery and equipment | 23 | €7,340 | €4,414 | -€2,926 | -39.9% |
| Current assets | 29/58 | €147,186 | €55,804 | -€91,382 | -62.1% |
| Amounts receivable within one year | 40/41 | €39,447 | €16,088 | -€23,359 | -59.2% |
| Trade receivables | 40 | €8,470 | €10,330 | +€1,860 | +22.0% |
| Other amounts receivable | 41 | €30,977 | €5,758 | -€25,219 | -81.4% |
| Cash at bank and in hand | 54/58 | €107,739 | €39,716 | -€68,023 | -63.1% |
| Total equity and liabilities | 10/49 | €551,505 | €535,272 | -€16,232 | -2.9% |
| Equity | 10/15 | €383,916 | €332,764 | -€51,151 | -13.3% |
| Contributions | 10/11 | €7,321 | €7,321 | = | 0.0% |
| Reserves | 13 | €370,595 | €319,444 | -€51,151 | -13.8% |
| Non-distributable reserves | 130/1 | €1,464 | €1,464 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,464 | €1,464 | = | 0.0% |
| Distributable reserves | 133 | €369,131 | €317,980 | -€51,151 | -13.9% |
| Profit (loss) carried forward | 14 | €6,000 | €6,000 | +€0 | 0.0% |
| Amounts payable | 17/49 | €167,589 | €202,508 | +€34,919 | +20.8% |
| Amounts payable within one year | 42/48 | €167,589 | €202,508 | +€34,919 | +20.8% |
| Trade debts | 44 | - | €40 | +€40 | |
| Suppliers | 440/4 | - | €40 | +€40 | |
| Taxes, remuneration and social security | 45 | €18,959 | €7,702 | -€11,257 | -59.4% |
| Taxes | 450/3 | €18,959 | €7,702 | -€11,257 | -59.4% |
| Other amounts payable | 47/48 | €148,630 | €194,765 | +€46,136 | +31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,788 | €59,851 | -€5,937 | -9.0% |
| Other operating charges | 640/8 | €13,342 | €1,632 | -€11,711 | -87.8% |
| Gross operating margin | 9900 | €124,318 | €128,381 | +€4,063 | +3.3% |
| Operating profit (loss) | 9901 | €45,188 | €66,899 | +€21,711 | +48.0% |
| Financial income | 75/76B | - | €6,300 | +€6,300 | |
| Recurring financial income | 75 | - | €6,300 | +€6,300 | |
| Financial charges | 65/66B | €74 | €70 | -€3 | -4.2% |
| Recurring financial charges | 65 | €74 | €70 | -€3 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €45,114 | €73,129 | +€28,014 | +62.1% |
| Income taxes | 67/77 | €12,304 | €19,944 | +€7,640 | +62.1% |
| Profit (loss) for the period | 9904 | €32,811 | €53,184 | +€20,374 | +62.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,811 | €53,184 | +€20,374 | +62.1% |
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.