WICCA: 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.
WICCA
Largest movements
- Tangible fixed assets -€42,668
down €42,668 (-8.9%), from €480,067 to €437,399
of which Land and buildings: -€44,379
- Cash +€17,745
up €17,745 (+18.7%), from €94,772 to €112,518
mainly Depreciation (+€44,964) and Receivables within one year (+€132)
- Profit (loss) carried forward -€18,263
down €18,263 (-15.2%), from -€120,205 to -€138,468
- Gross operating margin +€1,396
up €1,396 (+4.4%), from €31,992 to €33,387
- Other operating charges +€1,208
up €1,208 (+25.7%), from €4,707 to €5,915
- Depreciation +€850
up €850 (+1.9%), from €44,114 to €44,964
- Financial charges +€410
up €410 (+798.7%), from €51 to €461
- Financial income -€368
down €368 (-71.3%), from €517 to €149
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 | €576,711 | €552,546 | -€24,165 | -4.2% |
| Fixed assets | 21/28 | €480,067 | €437,399 | -€42,668 | -8.9% |
| Tangible fixed assets | 22/27 | €480,067 | €437,399 | -€42,668 | -8.9% |
| Land and buildings | 22 | €480,067 | €435,687 | -€44,379 | -9.2% |
| Furniture and vehicles | 24 | - | €1,711 | +€1,711 | |
| Current assets | 29/58 | €96,645 | €115,148 | +€18,503 | +19.1% |
| Amounts receivable within one year | 40/41 | €717 | €585 | -€132 | -18.5% |
| Other amounts receivable | 41 | €717 | €585 | -€132 | -18.5% |
| Cash at bank and in hand | 54/58 | €94,772 | €112,518 | +€17,745 | +18.7% |
| Deferred charges and accrued income | 490/1 | €1,155 | €2,045 | +€890 | +77.1% |
| Total equity and liabilities | 10/49 | €576,711 | €552,546 | -€24,165 | -4.2% |
| Equity | 10/15 | €567,531 | €549,267 | -€18,263 | -3.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €681,535 | €681,535 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,659 | €17,659 | = | 0.0% |
| Reserves not available under the articles | 1311 | €17,659 | €17,659 | = | 0.0% |
| Distributable reserves | 133 | €663,877 | €663,877 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€120,205 | -€138,468 | -€18,263 | -15.2% |
| Amounts payable | 17/49 | €9,181 | €3,279 | -€5,902 | -64.3% |
| Amounts payable within one year | 42/48 | €9,181 | €3,279 | -€5,902 | -64.3% |
| Trade debts | 44 | €2,279 | €914 | -€1,365 | -59.9% |
| Suppliers | 440/4 | €2,279 | €914 | -€1,365 | -59.9% |
| Taxes, remuneration and social security | 45 | €552 | - | -€552 | |
| Taxes | 450/3 | €552 | - | -€552 | |
| Other amounts payable | 47/48 | €6,351 | €2,366 | -€3,985 | -62.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,114 | €44,964 | +€850 | +1.9% |
| Other operating charges | 640/8 | €4,707 | €5,915 | +€1,208 | +25.7% |
| Gross operating margin | 9900 | €31,992 | €33,387 | +€1,396 | +4.4% |
| Operating profit (loss) | 9901 | -€16,829 | -€17,491 | -€663 | -3.9% |
| Financial income | 75/76B | €517 | €149 | -€368 | -71.3% |
| Recurring financial income | 75 | €517 | €149 | -€368 | -71.3% |
| Financial charges | 65/66B | €51 | €461 | +€410 | +798.7% |
| Recurring financial charges | 65 | €51 | €461 | +€410 | +798.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,363 | -€17,804 | -€1,441 | -8.8% |
| Income taxes | 67/77 | €438 | €460 | +€22 | +5.0% |
| Profit (loss) for the period | 9904 | -€16,801 | -€18,263 | -€1,463 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,801 | -€18,263 | -€1,463 | -8.7% |
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 8 October 2026 via checked.be.