WIDA: 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.
WIDA
Largest movements
- Cash +€17,162
up €17,162 (+23.5%), from €73,137 to €90,299
mainly Net result for the year (+€14,091) and Depreciation (+€2,504)
- Tangible fixed assets -€2,504
down €2,504 (-1.9%), from €129,525 to €127,022
- Profit (loss) carried forward +€14,091
up €14,091 (+12.3%), from -€114,795 to -€100,704
- Gross operating margin +€11,386
up €11,386 (+139.5%), from €8,159 to €19,545
- Depreciation +€1,161
up €1,161 (+86.5%), from €1,342 to €2,504
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 | €204,224 | €217,832 | +€13,608 | +6.7% |
| Fixed assets | 21/28 | €129,525 | €127,022 | -€2,504 | -1.9% |
| Tangible fixed assets | 22/27 | €129,525 | €127,022 | -€2,504 | -1.9% |
| Land and buildings | 22 | €129,525 | €127,022 | -€2,504 | -1.9% |
| Current assets | 29/58 | €74,698 | €90,810 | +€16,112 | +21.6% |
| Amounts receivable within one year | 40/41 | €1,140 | - | -€1,140 | |
| Trade receivables | 40 | €1,140 | - | -€1,140 | |
| Cash at bank and in hand | 54/58 | €73,137 | €90,299 | +€17,162 | +23.5% |
| Deferred charges and accrued income | 490/1 | €421 | €511 | +€89 | +21.2% |
| Total equity and liabilities | 10/49 | €204,224 | €217,832 | +€13,608 | +6.7% |
| Equity | 10/15 | €185,205 | €199,296 | +€14,091 | +7.6% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€114,795 | -€100,704 | +€14,091 | +12.3% |
| Amounts payable | 17/49 | €19,019 | €18,536 | -€483 | -2.5% |
| Amounts payable within one year | 42/48 | €17,419 | €17,336 | -€83 | -0.5% |
| Trade debts | 44 | €83 | - | -€83 | |
| Suppliers | 440/4 | €83 | - | -€83 | |
| Other amounts payable | 47/48 | €17,336 | €17,336 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,600 | €1,200 | -€400 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,342 | €2,504 | +€1,161 | +86.5% |
| Other operating charges | 640/8 | €2,727 | €2,771 | +€44 | +1.6% |
| Gross operating margin | 9900 | €8,159 | €19,545 | +€11,386 | +139.5% |
| Operating profit (loss) | 9901 | €4,090 | €14,271 | +€10,181 | +248.9% |
| Financial charges | 65/66B | €104 | €180 | +€76 | +72.9% |
| Recurring financial charges | 65 | €104 | €180 | +€76 | +72.9% |
| Profit (loss) for the period before taxes | 9903 | €3,986 | €14,091 | +€10,105 | +253.5% |
| Profit (loss) for the period | 9904 | €3,986 | €14,091 | +€10,105 | +253.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,986 | €14,091 | +€10,105 | +253.5% |
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.