WIDE CIRCLE PERFORMANCE SOLUTIONS: 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.
WIDE CIRCLE PERFORMANCE SOLUTIONS
Largest movements
- Deferred charges and accrued income -€30,000
down €30,000 (-100%), from €30,000 to €0
- Cash -€20,325
down €20,325 (-52.0%), from €39,072 to €18,748
mainly Trade debts (-€39,818) and Investment in fixed assets (net) (-€7,509)
- Tangible fixed assets +€3,051
up €3,051 (+33.5%), from €9,119 to €12,170
- Trade debts -€39,818
down €39,818 (-15.9%), from €250,325 to €210,507
- Other debts -€4,033
down €4,033 (-40.7%), from €9,907 to €5,874
- Tax, wage and social debts -€3,049
down €3,049 (-57.8%), from €5,272 to €2,223
- Other operating charges +€1,242
up €1,242 (+148%), from €839 to €2,081
- Staff costs +€1,186
new in 2025: €1,186
- Depreciation +€946
up €946 (+26.9%), from €3,512 to €4,458
- Taxes -€828
down €828 (-62.3%), from €1,330 to €502
- Financial income -€322
down €322 (-38.1%), from €847 to €525
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.
Derived cash bridge
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 | €301,056 | €252,002 | -€49,053 | -16.3% |
| Fixed assets | 21/28 | €9,119 | €12,170 | +€3,051 | +33.5% |
| Tangible fixed assets | 22/27 | €9,119 | €12,170 | +€3,051 | +33.5% |
| Furniture and vehicles | 24 | €9,119 | €12,170 | +€3,051 | +33.5% |
| Current assets | 29/58 | €291,937 | €239,832 | -€52,104 | -17.8% |
| Amounts receivable within one year | 40/41 | €222,864 | €221,085 | -€1,780 | -0.8% |
| Trade receivables | 40 | €217,955 | €186,006 | -€31,949 | -14.7% |
| Other amounts receivable | 41 | €4,909 | €35,079 | +€30,170 | +615% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €39,072 | €18,748 | -€20,325 | -52.0% |
| Deferred charges and accrued income | 490/1 | €30,000 | €0 | -€30,000 | -100% |
| Total equity and liabilities | 10/49 | €301,056 | €252,002 | -€49,053 | -16.3% |
| Equity | 10/15 | €35,552 | €33,399 | -€2,153 | -6.1% |
| Contributions | 10/11 | €6,485 | €6,485 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,067 | €16,914 | -€2,153 | -11.3% |
| Amounts payable | 17/49 | €265,504 | €218,603 | -€46,900 | -17.7% |
| Amounts payable within one year | 42/48 | €265,504 | €218,603 | -€46,900 | -17.7% |
| Trade debts | 44 | €250,325 | €210,507 | -€39,818 | -15.9% |
| Suppliers | 440/4 | €250,325 | €210,507 | -€39,818 | -15.9% |
| Taxes, remuneration and social security | 45 | €5,272 | €2,223 | -€3,049 | -57.8% |
| Taxes | 450/3 | €5,272 | €2,223 | -€3,049 | -57.8% |
| Other amounts payable | 47/48 | €9,907 | €5,874 | -€4,033 | -40.7% |
| Remuneration, social security and pensions | 62 | - | €1,186 | +€1,186 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,512 | €4,458 | +€946 | +26.9% |
| Other operating charges | 640/8 | €839 | €2,081 | +€1,242 | +148% |
| Gross operating margin | 9900 | €5,675 | €5,951 | +€277 | +4.9% |
| Operating profit (loss) | 9901 | €1,324 | -€1,774 | -€3,097 | |
| Financial income | 75/76B | €847 | €525 | -€322 | -38.1% |
| Recurring financial income | 75 | €847 | €525 | -€322 | -38.1% |
| Financial charges | 65/66B | €426 | €402 | -€24 | -5.5% |
| Recurring financial charges | 65 | €426 | €402 | -€24 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €1,745 | -€1,651 | -€3,396 | |
| Income taxes | 67/77 | €1,330 | €502 | -€828 | -62.3% |
| Profit (loss) for the period | 9904 | €415 | -€2,153 | -€2,568 | |
| Profit (loss) for the period to be appropriated | 9905 | €415 | -€2,153 | -€2,568 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.