WIDAM: 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.
WIDAM
Largest movements
- Tangible fixed assets -€23,672
down €23,672 (-13.2%), from €179,933 to €156,262
of which Land and buildings: -€13,400
- Cash -€14,549
down €14,549 (-86.2%), from €16,878 to €2,330
mainly Net result for the year (-€49,674) and Investment in fixed assets (net) (-€4,804)
- Profit (loss) carried forward -€49,674
down €49,674 (-43.8%), from -€113,423 to -€163,097
- Other debts +€11,310
up €11,310 (+5.7%), from €197,918 to €209,228
- Gross operating margin -€30,636
down €30,636, from €15,957 to -€14,679
- Depreciation +€647
up €647 (+2.3%), from €27,828 to €28,475
- Other operating charges -€297
down €297 (-4.4%), from €6,772 to €6,475
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 | €198,919 | €160,699 | -€38,220 | -19.2% |
| Fixed assets | 21/28 | €179,933 | €156,262 | -€23,672 | -13.2% |
| Tangible fixed assets | 22/27 | €179,933 | €156,262 | -€23,672 | -13.2% |
| Land and buildings | 22 | €89,137 | €75,737 | -€13,400 | -15.0% |
| Plant, machinery and equipment | 23 | €15,469 | €16,835 | +€1,365 | +8.8% |
| Furniture and vehicles | 24 | €75,327 | €63,690 | -€11,637 | -15.4% |
| Current assets | 29/58 | €18,986 | €4,437 | -€14,549 | -76.6% |
| Cash at bank and in hand | 54/58 | €16,878 | €2,330 | -€14,549 | -86.2% |
| Deferred charges and accrued income | 490/1 | €2,107 | €2,107 | = | 0.0% |
| Total equity and liabilities | 10/49 | €198,919 | €160,699 | -€38,220 | -19.2% |
| Equity | 10/15 | €974 | -€48,700 | -€49,674 | |
| Contributions | 10/11 | €103,997 | €103,997 | = | 0.0% |
| Capital | 10 | €103,997 | €103,997 | = | 0.0% |
| Issued capital | 100 | €103,997 | €103,997 | = | 0.0% |
| Reserves | 13 | €10,400 | €10,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,400 | €10,400 | = | 0.0% |
| Legal reserve | 130 | €10,400 | €10,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€113,423 | -€163,097 | -€49,674 | -43.8% |
| Amounts payable | 17/49 | €197,945 | €209,399 | +€11,454 | +5.8% |
| Amounts payable within one year | 42/48 | €197,945 | €209,399 | +€11,454 | +5.8% |
| Trade debts | 44 | €27 | - | -€27 | |
| Suppliers | 440/4 | €27 | - | -€27 | |
| Taxes, remuneration and social security | 45 | - | €171 | +€171 | |
| Taxes | 450/3 | - | €171 | +€171 | |
| Other amounts payable | 47/48 | €197,918 | €209,228 | +€11,310 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,828 | €28,475 | +€647 | +2.3% |
| Other operating charges | 640/8 | €6,772 | €6,475 | -€297 | -4.4% |
| Gross operating margin | 9900 | €15,957 | -€14,679 | -€30,636 | |
| Operating profit (loss) | 9901 | -€18,643 | -€49,629 | -€30,986 | -166.2% |
| Financial charges | 65/66B | €47 | €45 | -€2 | -3.5% |
| Recurring financial charges | 65 | €47 | €45 | -€2 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | -€18,690 | -€49,674 | -€30,984 | -165.8% |
| Profit (loss) for the period | 9904 | -€18,690 | -€49,674 | -€30,984 | -165.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,690 | -€49,674 | -€30,984 | -165.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.