Widana: 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.
Widana
Largest movements
- Receivables within one year +€19,950
up €19,950 (+274.8%), from €7,260 to €27,210
of which Trade receivables: +€18,696
- Intangible fixed assets -€12,500
down €12,500 (-14.0%), from €88,973 to €76,473
- Deferred charges and accrued income +€9,835
up €9,835 (+248.6%), from €3,956 to €13,792
- Cash -€5,933
down €5,933 (-6.5%), from €91,290 to €85,358
mainly Contributions, distributions and other (-€55,847) and Receivables within one year (-€19,950)
- Stocks and contracts -€4,819
down €4,819 (-9.9%), from €48,667 to €43,848
- Profit (loss) carried forward -€57,683
down €57,683, from €55,847 to -€1,835
- Trade debts +€57,087
up €57,087 (+149.2%), from €38,260 to €95,347
- Other debts +€42,243
up €42,243 (+251.1%), from €16,820 to €59,063
- Debts after one year -€19,370
down €19,370 (-15.1%), from €127,955 to €108,584
- Tax, wage and social debts -€16,102
down €16,102 (-68.9%), from €23,383 to €7,281
of which Taxes: -€11,921
- Gross operating margin -€28,575
down €28,575 (-26.5%), from €107,942 to €79,367
- Taxes -€6,205
down €6,205 (-94.0%), from €6,603 to €397
- Staff costs -€2,740
down €2,740 (-4.7%), from €58,073 to €55,332
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 | €286,678 | €292,838 | +€6,161 | +2.1% |
| Fixed assets | 21/28 | €135,504 | €122,631 | -€12,872 | -9.5% |
| Intangible fixed assets | 21 | €88,973 | €76,473 | -€12,500 | -14.0% |
| Tangible fixed assets | 22/27 | €46,531 | €46,159 | -€372 | -0.8% |
| Land and buildings | 22 | €11,997 | €10,347 | -€1,650 | -13.8% |
| Plant, machinery and equipment | 23 | €24,494 | €20,471 | -€4,023 | -16.4% |
| Furniture and vehicles | 24 | - | €1,201 | +€1,201 | |
| Other tangible fixed assets | 26 | €10,040 | €14,140 | +€4,100 | +40.8% |
| Current assets | 29/58 | €151,174 | €170,207 | +€19,033 | +12.6% |
| Stocks and contracts in progress | 3 | €48,667 | €43,848 | -€4,819 | -9.9% |
| Stocks | 30/36 | €48,667 | €43,848 | -€4,819 | -9.9% |
| Amounts receivable within one year | 40/41 | €7,260 | €27,210 | +€19,950 | +274.8% |
| Trade receivables | 40 | €7,152 | €25,848 | +€18,696 | +261.4% |
| Other amounts receivable | 41 | €109 | €1,362 | +€1,253 | +1154.0% |
| Cash at bank and in hand | 54/58 | €91,290 | €85,358 | -€5,933 | -6.5% |
| Deferred charges and accrued income | 490/1 | €3,956 | €13,792 | +€9,835 | +248.6% |
| Total equity and liabilities | 10/49 | €286,678 | €292,838 | +€6,161 | +2.1% |
| Equity | 10/15 | €60,847 | €3,165 | -€57,683 | -94.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,847 | -€1,835 | -€57,683 | |
| Amounts payable | 17/49 | €225,830 | €289,674 | +€63,843 | +28.3% |
| Amounts payable after more than one year | 17 | €127,955 | €108,584 | -€19,370 | -15.1% |
| Financial debts | 170/4 | €127,955 | €108,584 | -€19,370 | -15.1% |
| Amounts payable within one year | 42/48 | €97,524 | €181,062 | +€83,538 | +85.7% |
| Current portion of amounts payable after more than one year | 42 | €19,061 | €19,370 | +€309 | +1.6% |
| Trade debts | 44 | €38,260 | €95,347 | +€57,087 | +149.2% |
| Suppliers | 440/4 | €38,260 | €95,347 | +€57,087 | +149.2% |
| Taxes, remuneration and social security | 45 | €23,383 | €7,281 | -€16,102 | -68.9% |
| Taxes | 450/3 | €17,884 | €5,963 | -€11,921 | -66.7% |
| Remuneration and social security | 454/9 | €5,499 | €1,318 | -€4,180 | -76.0% |
| Other amounts payable | 47/48 | €16,820 | €59,063 | +€42,243 | +251.1% |
| Accrued charges and deferred income | 492/3 | €352 | €28 | -€324 | -92.1% |
| Remuneration, social security and pensions | 62 | €58,073 | €55,332 | -€2,740 | -4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,801 | €18,749 | -€52 | -0.3% |
| Other operating charges | 640/8 | €2,374 | €2,883 | +€509 | +21.5% |
| Gross operating margin | 9900 | €107,942 | €79,367 | -€28,575 | -26.5% |
| Operating profit (loss) | 9901 | €28,694 | €2,402 | -€26,292 | -91.6% |
| Financial income | 75/76B | €555 | €692 | +€137 | +24.6% |
| Recurring financial income | 75 | €555 | €692 | +€137 | +24.6% |
| Financial charges | 65/66B | €5,454 | €4,532 | -€922 | -16.9% |
| Recurring financial charges | 65 | €5,454 | €4,532 | -€922 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €23,796 | -€1,438 | -€25,234 | |
| Income taxes | 67/77 | €6,603 | €397 | -€6,205 | -94.0% |
| Profit (loss) for the period | 9904 | €17,193 | -€1,835 | -€19,028 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,193 | -€1,835 | -€19,028 |
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 8 October 2026 via checked.be.