WICTORY: 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.
WICTORY
Largest movements
- Cash +€55,119
up €55,119 (+322.5%), from €17,093 to €72,212
mainly Net result for the year (+€73,924) and Other debts (+€52,420)
- Tangible fixed assets +€18,747
up €18,747 (+1119.9%), from €1,674 to €20,421
of which Plant, machinery and equipment: +€11,548
- Receivables within one year -€17,635
down €17,635 (-98.7%), from €17,864 to €229
of which Trade receivables: -€15,241
- Deferred charges and accrued income +€1,298
up €1,298 (+630.5%), from €206 to €1,504
- Other debts +€52,420
up €52,420 (+215.8%), from €24,293 to €76,713
- Accrued charges and deferred income +€2,435
new in 2025: €2,435
- Tax, wage and social debts +€1,676
up €1,676 (+15.3%), from €10,980 to €12,656
- Trade debts +€998
up €998 (+63.8%), from €1,564 to €2,562
- Gross operating margin +€4,551
up €4,551 (+4.9%), from €91,955 to €96,505
- Depreciation +€1,606
up €1,606 (+1218.8%), from €132 to €1,737
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 | €36,837 | €94,367 | +€57,529 | +156.2% |
| Fixed assets | 21/28 | €1,674 | €20,421 | +€18,747 | +1119.9% |
| Tangible fixed assets | 22/27 | €1,674 | €20,421 | +€18,747 | +1119.9% |
| Land and buildings | 22 | - | €6,004 | +€6,004 | |
| Plant, machinery and equipment | 23 | €1,674 | €13,223 | +€11,548 | +689.8% |
| Furniture and vehicles | 24 | €0 | €1,194 | +€1,194 | |
| Current assets | 29/58 | €35,163 | €73,945 | +€38,782 | +110.3% |
| Amounts receivable within one year | 40/41 | €17,864 | €229 | -€17,635 | -98.7% |
| Trade receivables | 40 | €15,241 | €0 | -€15,241 | -100.0% |
| Other amounts receivable | 41 | €2,623 | €229 | -€2,394 | -91.3% |
| Cash at bank and in hand | 54/58 | €17,093 | €72,212 | +€55,119 | +322.5% |
| Deferred charges and accrued income | 490/1 | €206 | €1,504 | +€1,298 | +630.5% |
| Total equity and liabilities | 10/49 | €36,837 | €94,367 | +€57,529 | +156.2% |
| Equity | 10/15 | €0 | - | = | |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €36,837 | €94,367 | +€57,529 | +156.2% |
| Amounts payable within one year | 42/48 | €36,837 | €91,932 | +€55,094 | +149.6% |
| Trade debts | 44 | €1,564 | €2,562 | +€998 | +63.8% |
| Suppliers | 440/4 | €1,564 | €2,562 | +€998 | +63.8% |
| Taxes, remuneration and social security | 45 | €10,980 | €12,656 | +€1,676 | +15.3% |
| Taxes | 450/3 | €10,980 | €12,656 | +€1,676 | +15.3% |
| Other amounts payable | 47/48 | €24,293 | €76,713 | +€52,420 | +215.8% |
| Accrued charges and deferred income | 492/3 | - | €2,435 | +€2,435 | |
| Remuneration, social security and pensions | 62 | €10 | €0 | -€10 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €132 | €1,737 | +€1,606 | +1218.8% |
| Other operating charges | 640/8 | €1,017 | €989 | -€27 | -2.7% |
| Gross operating margin | 9900 | €91,955 | €96,505 | +€4,551 | +4.9% |
| Operating profit (loss) | 9901 | €90,796 | €93,779 | +€2,982 | +3.3% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €84 | €84 | = | 0.0% |
| Recurring financial charges | 65 | €84 | €84 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €90,713 | €93,695 | +€2,981 | +3.3% |
| Income taxes | 67/77 | €19,377 | €19,771 | +€394 | +2.0% |
| Profit (loss) for the period | 9904 | €71,336 | €73,924 | +€2,588 | +3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €71,336 | €73,924 | +€2,588 | +3.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.