WICLAR: 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.
WICLAR
Largest movements
- Receivables within one year -€46,863
down €46,863 (-29.8%), from €157,070 to €110,206
of which Other amounts receivable: -€38,905
- Other debts -€58,272
down €58,272 (-39.2%), from €148,507 to €90,235
- Trade debts +€54,619
up €54,619 (+89.1%), from €61,312 to €115,930
- Profit (loss) carried forward -€28,265
down €28,265 (-17.7%), from -€159,938 to -€188,203
- Tax, wage and social debts -€15,930
no longer reported in 2025 (was €15,930)
- Gross operating margin +€87,067
up €87,067, from -€84,872 to €2,195
- Write-downs +€28,783
new in 2025: €28,783
- Taxes -€5,675
no longer reported in 2025 (was €5,675)
- Other operating charges -€3,228
down €3,228 (-86.0%), from €3,755 to €527
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 | €165,784 | €117,936 | -€47,849 | -28.9% |
| Current assets | 29/58 | €165,784 | €117,936 | -€47,849 | -28.9% |
| Amounts receivable within one year | 40/41 | €157,070 | €110,206 | -€46,863 | -29.8% |
| Trade receivables | 40 | €111,253 | €103,294 | -€7,958 | -7.2% |
| Other amounts receivable | 41 | €45,817 | €6,912 | -€38,905 | -84.9% |
| Cash at bank and in hand | 54/58 | €8,715 | €7,730 | -€985 | -11.3% |
| Total equity and liabilities | 10/49 | €165,784 | €117,936 | -€47,849 | -28.9% |
| Equity | 10/15 | -€59,964 | -€88,229 | -€28,265 | -47.1% |
| Contributions | 10/11 | €99,973 | €99,973 | = | 0.0% |
| Capital | 10 | €99,973 | €99,973 | = | 0.0% |
| Issued capital | 100 | €99,973 | €99,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€159,938 | -€188,203 | -€28,265 | -17.7% |
| Amounts payable | 17/49 | €225,749 | €206,165 | -€19,584 | -8.7% |
| Amounts payable within one year | 42/48 | €225,749 | €206,165 | -€19,584 | -8.7% |
| Trade debts | 44 | €61,312 | €115,930 | +€54,619 | +89.1% |
| Suppliers | 440/4 | €61,312 | €115,930 | +€54,619 | +89.1% |
| Taxes, remuneration and social security | 45 | €15,930 | - | -€15,930 | |
| Taxes | 450/3 | €15,930 | - | -€15,930 | |
| Other amounts payable | 47/48 | €148,507 | €90,235 | -€58,272 | -39.2% |
| Non-recurring operating income | 76A | €19,000 | - | -€19,000 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €28,783 | +€28,783 | |
| Other operating charges | 640/8 | €3,755 | €527 | -€3,228 | -86.0% |
| Non-recurring operating charges | 66A | €7,674 | - | -€7,674 | |
| Gross operating margin | 9900 | -€84,872 | €2,195 | +€87,067 | |
| Operating profit (loss) | 9901 | -€96,302 | -€27,116 | +€69,186 | +71.8% |
| Financial income | 75/76B | €838 | €298 | -€540 | -64.5% |
| Recurring financial income | 75 | €838 | €298 | -€540 | -64.5% |
| Financial charges | 65/66B | €1,345 | €1,447 | +€102 | +7.6% |
| Recurring financial charges | 65 | €1,345 | €1,447 | +€102 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | -€96,809 | -€28,265 | +€68,544 | +70.8% |
| Income taxes | 67/77 | €5,675 | - | -€5,675 | |
| Profit (loss) for the period | 9904 | -€102,483 | -€28,265 | +€74,219 | +72.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€102,483 | -€28,265 | +€74,219 | +72.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.