WIDIT: 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.
WIDIT
Largest movements
- Cash -€44,013
down €44,013 (-58.8%), from €74,906 to €30,893
mainly Contributions, distributions and other (-€73,490) and Current investments (-€31,000)
- Current investments +€31,000
up €31,000 (+310.0%), from €10,000 to €41,000
- Receivables after one year +€10,000
new in 2025: €10,000
- Receivables within one year -€5,774
down €5,774 (-27.1%), from €21,321 to €15,547
of which Trade receivables: -€3,650
- Tangible fixed assets -€5,559
down €5,559 (-47.3%), from €11,751 to €6,192
of which Furniture and vehicles: -€4,221
- Reserves -€7,372
down €7,372 (-10.0%), from €73,490 to €66,118
- Other debts -€3,164
down €3,164 (-9.0%), from €35,000 to €31,836
- Tax, wage and social debts -€1,882
down €1,882 (-31.3%), from €6,006 to €4,123
of which Taxes: -€1,882
- Gross operating margin -€6,913
down €6,913 (-6.7%), from €102,594 to €95,681
- Taxes +€4,392
up €4,392 (+21.5%), from €20,390 to €24,782
- Financial income +€1,028
up €1,028 (+143.6%), from €716 to €1,744
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 | €119,091 | €105,617 | -€13,474 | -11.3% |
| Fixed assets | 21/28 | €11,751 | €6,192 | -€5,559 | -47.3% |
| Tangible fixed assets | 22/27 | €11,751 | €6,192 | -€5,559 | -47.3% |
| Furniture and vehicles | 24 | €9,435 | €5,213 | -€4,221 | -44.7% |
| Other tangible fixed assets | 26 | €2,317 | €979 | -€1,338 | -57.8% |
| Current assets | 29/58 | €107,339 | €99,425 | -€7,914 | -7.4% |
| Amounts receivable after more than one year | 29 | - | €10,000 | +€10,000 | |
| Other amounts receivable | 291 | - | €10,000 | +€10,000 | |
| Amounts receivable within one year | 40/41 | €21,321 | €15,547 | -€5,774 | -27.1% |
| Trade receivables | 40 | €17,126 | €13,476 | -€3,650 | -21.3% |
| Other amounts receivable | 41 | €4,195 | €2,071 | -€2,124 | -50.6% |
| Current investments | 50/53 | €10,000 | €41,000 | +€31,000 | +310.0% |
| Cash at bank and in hand | 54/58 | €74,906 | €30,893 | -€44,013 | -58.8% |
| Deferred charges and accrued income | 490/1 | €1,113 | €1,985 | +€873 | +78.4% |
| Total equity and liabilities | 10/49 | €119,091 | €105,617 | -€13,474 | -11.3% |
| Equity | 10/15 | €76,490 | €69,118 | -€7,372 | -9.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €73,490 | €66,118 | -€7,372 | -10.0% |
| Distributable reserves | 133 | €73,490 | €66,118 | -€7,372 | -10.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €42,601 | €36,499 | -€6,102 | -14.3% |
| Amounts payable within one year | 42/48 | €42,481 | €36,351 | -€6,130 | -14.4% |
| Trade debts | 44 | €1,475 | €392 | -€1,083 | -73.5% |
| Suppliers | 440/4 | €1,475 | €392 | -€1,083 | -73.5% |
| Taxes, remuneration and social security | 45 | €6,006 | €4,123 | -€1,882 | -31.3% |
| Taxes | 450/3 | €6,006 | €4,123 | -€1,882 | -31.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €35,000 | €31,836 | -€3,164 | -9.0% |
| Accrued charges and deferred income | 492/3 | €120 | €148 | +€28 | +23.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,192 | €5,559 | +€367 | +7.1% |
| Other operating charges | 640/8 | €662 | €682 | +€20 | +3.0% |
| Gross operating margin | 9900 | €102,594 | €95,681 | -€6,913 | -6.7% |
| Operating profit (loss) | 9901 | €96,740 | €89,440 | -€7,299 | -7.5% |
| Financial income | 75/76B | €716 | €1,744 | +€1,028 | +143.6% |
| Recurring financial income | 75 | €716 | €1,744 | +€1,028 | +143.6% |
| Financial charges | 65/66B | €308 | €284 | -€24 | -7.9% |
| Recurring financial charges | 65 | €308 | €284 | -€24 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €97,147 | €90,900 | -€6,247 | -6.4% |
| Income taxes | 67/77 | €20,390 | €24,782 | +€4,392 | +21.5% |
| Profit (loss) for the period | 9904 | €76,757 | €66,118 | -€10,639 | -13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €76,757 | €66,118 | -€10,639 | -13.9% |
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 4 October 2026 via checked.be.