WICET: 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.
WICET
Largest movements
- Cash -€19,675
down €19,675 (-79.9%), from €24,626 to €4,951
mainly Net result for the year (-€44,231) and Trade debts (-€3,080)
- Receivables within one year -€13,272
down €13,272 (-95.2%), from €13,938 to €666
of which Trade receivables: -€12,095
- Tangible fixed assets -€8,258
down €8,258 (-25.2%), from €32,823 to €24,565
of which Furniture and vehicles: -€7,593
- Reserves -€44,231
down €44,231 (-18.4%), from €239,840 to €195,609
of which Distributable reserves: -€44,231
- Other debts +€7,231
up €7,231 (+278.9%), from €2,593 to €9,824
- Trade debts -€3,080
down €3,080 (-78.6%), from €3,920 to €840
- Gross operating margin +€22,093
up €22,093 (+39.5%), from -€55,995 to -€33,902
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 | €257,811 | €216,606 | -€41,205 | -16.0% |
| Fixed assets | 21/28 | €194,247 | €185,989 | -€8,258 | -4.3% |
| Tangible fixed assets | 22/27 | €32,823 | €24,565 | -€8,258 | -25.2% |
| Plant, machinery and equipment | 23 | €1,762 | €1,230 | -€532 | -30.2% |
| Furniture and vehicles | 24 | €30,664 | €23,070 | -€7,593 | -24.8% |
| Other tangible fixed assets | 26 | €397 | €264 | -€132 | -33.3% |
| Financial fixed assets | 28 | €161,424 | €161,424 | = | 0.0% |
| Current assets | 29/58 | €63,565 | €30,617 | -€32,947 | -51.8% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Trade receivables | 290 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,938 | €666 | -€13,272 | -95.2% |
| Trade receivables | 40 | €12,100 | €6 | -€12,095 | -100.0% |
| Other amounts receivable | 41 | €1,838 | €661 | -€1,177 | -64.1% |
| Cash at bank and in hand | 54/58 | €24,626 | €4,951 | -€19,675 | -79.9% |
| Total equity and liabilities | 10/49 | €257,811 | €216,606 | -€41,205 | -16.0% |
| Equity | 10/15 | €250,040 | €205,809 | -€44,231 | -17.7% |
| Contributions | 10/11 | €10,200 | €10,200 | = | 0.0% |
| Reserves | 13 | €239,840 | €195,609 | -€44,231 | -18.4% |
| Tax-exempt reserves | 132 | €41,868 | €41,868 | = | 0.0% |
| Distributable reserves | 133 | €197,972 | €153,742 | -€44,231 | -22.3% |
| Amounts payable | 17/49 | €7,772 | €10,797 | +€3,026 | +38.9% |
| Amounts payable within one year | 42/48 | €7,772 | €10,797 | +€3,026 | +38.9% |
| Trade debts | 44 | €3,920 | €840 | -€3,080 | -78.6% |
| Suppliers | 440/4 | €3,920 | €840 | -€3,080 | -78.6% |
| Taxes, remuneration and social security | 45 | €1,259 | €133 | -€1,125 | -89.4% |
| Taxes | 450/3 | €1,259 | €133 | -€1,125 | -89.4% |
| Other amounts payable | 47/48 | €2,593 | €9,824 | +€7,231 | +278.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,148 | €8,258 | +€110 | +1.4% |
| Other operating charges | 640/8 | €505 | €636 | +€131 | +25.9% |
| Gross operating margin | 9900 | -€55,995 | -€33,902 | +€22,093 | +39.5% |
| Operating profit (loss) | 9901 | -€64,648 | -€42,796 | +€21,851 | +33.8% |
| Financial income | 75/76B | €218 | €82 | -€136 | -62.3% |
| Recurring financial income | 75 | €218 | €82 | -€136 | -62.3% |
| Financial charges | 65/66B | €1,849 | €1,424 | -€426 | -23.0% |
| Recurring financial charges | 65 | €1,849 | €1,424 | -€426 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | -€66,279 | -€44,138 | +€22,141 | +33.4% |
| Income taxes | 67/77 | €169 | €93 | -€76 | -44.8% |
| Profit (loss) for the period | 9904 | -€66,448 | -€44,231 | +€22,217 | +33.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€66,448 | -€44,231 | +€22,217 | +33.4% |
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 6 October 2026 via checked.be.