WICONS: 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.
WICONS
Largest movements
- Receivables within one year -€68,412
down €68,412 (-38.3%), from €178,602 to €110,190
of which Trade receivables: -€58,346
- Tangible fixed assets +€46,387
new in 2024: €46,387
- Cash +€26,791
up €26,791 (+58.0%), from €46,207 to €72,999
mainly Receivables within one year (+€68,412) and Debts after one year (+€33,319)
- Current investments -€11,164
down €11,164 (-28.2%), from €39,528 to €28,364
- Reserves -€46,339
down €46,339 (-20.9%), from €221,463 to €175,124
of which Distributable reserves: -€46,339
- Debts after one year +€33,319
new in 2024: €33,319
- Profit (loss) carried forward -€20,043
no longer reported in 2024 (was €20,043)
- Tax, wage and social debts +€18,174
up €18,174 (+79.6%), from €22,831 to €41,005
- Current portion of long-term debt +€8,288
new in 2024: €8,288
- Taxes +€55,201
up €55,201 (+421.2%), from €13,104 to €68,305
- Gross operating margin -€15,422
down €15,422 (-43.0%), from €35,902 to €20,480
- Financial charges -€14,952
down €14,952 (-63.5%), from €23,528 to €8,576
- Depreciation +€10,183
new in 2024: €10,183
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €264,337 | €257,940 | -€6,397 | -2.4% |
| Fixed assets | 21/28 | - | €46,387 | +€46,387 | |
| Tangible fixed assets | 22/27 | - | €46,387 | +€46,387 | |
| Leasing and similar rights | 25 | - | €46,387 | +€46,387 | |
| Current assets | 29/58 | €264,337 | €211,553 | -€52,784 | -20.0% |
| Amounts receivable within one year | 40/41 | €178,602 | €110,190 | -€68,412 | -38.3% |
| Trade receivables | 40 | €75,437 | €17,091 | -€58,346 | -77.3% |
| Other amounts receivable | 41 | €103,165 | €93,099 | -€10,066 | -9.8% |
| Current investments | 50/53 | €39,528 | €28,364 | -€11,164 | -28.2% |
| Cash at bank and in hand | 54/58 | €46,207 | €72,999 | +€26,791 | +58.0% |
| Total equity and liabilities | 10/49 | €264,337 | €257,940 | -€6,397 | -2.4% |
| Equity | 10/15 | €241,506 | €175,125 | -€66,381 | -27.5% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €221,463 | €175,124 | -€46,339 | -20.9% |
| Non-distributable reserves | 130/1 | €18,600 | €18,600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €18,600 | €18,600 | = | 0.0% |
| Distributable reserves | 133 | €202,863 | €156,524 | -€46,339 | -22.8% |
| Profit (loss) carried forward | 14 | €20,043 | - | -€20,043 | |
| Amounts payable | 17/49 | €22,831 | €82,815 | +€59,984 | +262.7% |
| Amounts payable after more than one year | 17 | - | €33,319 | +€33,319 | |
| Financial debts | 170/4 | - | €33,319 | +€33,319 | |
| Amounts payable within one year | 42/48 | €22,831 | €49,292 | +€26,461 | +115.9% |
| Current portion of amounts payable after more than one year | 42 | - | €8,288 | +€8,288 | |
| Taxes, remuneration and social security | 45 | €22,831 | €41,005 | +€18,174 | +79.6% |
| Taxes | 450/3 | €22,831 | €41,005 | +€18,174 | +79.6% |
| Accrued charges and deferred income | 492/3 | - | €203 | +€203 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €10,183 | +€10,183 | |
| Gross operating margin | 9900 | €35,902 | €20,480 | -€15,422 | -43.0% |
| Operating profit (loss) | 9901 | €35,902 | €10,298 | -€25,604 | -71.3% |
| Financial income | 75/76B | €244 | €203 | -€41 | -16.8% |
| Recurring financial income | 75 | €244 | €203 | -€41 | -16.8% |
| Financial charges | 65/66B | €23,528 | €8,576 | -€14,952 | -63.5% |
| Recurring financial charges | 65 | €23,528 | €8,576 | -€14,952 | -63.5% |
| Profit (loss) for the period before taxes | 9903 | €12,618 | €1,924 | -€10,693 | -84.7% |
| Income taxes | 67/77 | €13,104 | €68,305 | +€55,201 | +421.2% |
| Profit (loss) for the period | 9904 | -€487 | -€66,381 | -€65,894 | -13535.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€487 | -€66,381 | -€65,894 | -13535.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.