WIDUMA: 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.
WIDUMA
Largest movements
- Cash -€114,460
down €114,460 (-83.4%), from €137,321 to €22,861
mainly Net result for the year (-€94,946) and Contributions, distributions and other (-€68,651)
- Receivables within one year -€7,934
down €7,934 (-93.1%), from €8,519 to €584
of which Other amounts receivable: -€5,350
- Deferred charges and accrued income -€5,217
down €5,217 (-57.5%), from €9,076 to €3,859
- Tangible fixed assets -€4,430
down €4,430 (-25.6%), from €17,290 to €12,860
of which Plant, machinery and equipment: -€2,347
- Profit (loss) carried forward -€94,946
new in 2025: -€94,946
- Reserves -€68,651
down €68,651 (-52.1%), from €131,801 to €63,150
of which Distributable reserves: -€68,651
- Other debts +€41,001
up €41,001 (+355.3%), from €11,538 to €52,539
- Trade debts -€4,876
down €4,876 (-99.6%), from €4,898 to €21
- Tax, wage and social debts -€4,570
down €4,570 (-100.0%), from €4,570 to €0
- Gross operating margin -€291,248
down €291,248, from €206,554 to -€84,695
- Taxes -€43,690
down €43,690 (-96.9%), from €45,069 to €1,379
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 | €172,206 | €40,165 | -€132,041 | -76.7% |
| Fixed assets | 21/28 | €17,290 | €12,860 | -€4,430 | -25.6% |
| Tangible fixed assets | 22/27 | €17,290 | €12,860 | -€4,430 | -25.6% |
| Plant, machinery and equipment | 23 | €2,347 | €0 | -€2,347 | -100.0% |
| Furniture and vehicles | 24 | €13,061 | €11,278 | -€1,783 | -13.7% |
| Other tangible fixed assets | 26 | €1,883 | €1,582 | -€300 | -16.0% |
| Current assets | 29/58 | €154,916 | €27,305 | -€127,611 | -82.4% |
| Amounts receivable within one year | 40/41 | €8,519 | €584 | -€7,934 | -93.1% |
| Trade receivables | 40 | €2,585 | €0 | -€2,585 | -100.0% |
| Other amounts receivable | 41 | €5,934 | €584 | -€5,350 | -90.2% |
| Cash at bank and in hand | 54/58 | €137,321 | €22,861 | -€114,460 | -83.4% |
| Deferred charges and accrued income | 490/1 | €9,076 | €3,859 | -€5,217 | -57.5% |
| Total equity and liabilities | 10/49 | €172,206 | €40,165 | -€132,041 | -76.7% |
| Equity | 10/15 | €150,401 | -€13,196 | -€163,596 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €131,801 | €63,150 | -€68,651 | -52.1% |
| Tax-exempt reserves | 132 | €63,150 | €63,150 | = | 0.0% |
| Distributable reserves | 133 | €68,651 | €0 | -€68,651 | -100.0% |
| Profit (loss) carried forward | 14 | - | -€94,946 | -€94,946 | |
| Amounts payable | 17/49 | €21,805 | €53,360 | +€31,555 | +144.7% |
| Amounts payable within one year | 42/48 | €21,005 | €52,560 | +€31,555 | +150.2% |
| Trade debts | 44 | €4,898 | €21 | -€4,876 | -99.6% |
| Suppliers | 440/4 | €4,898 | €21 | -€4,876 | -99.6% |
| Taxes, remuneration and social security | 45 | €4,570 | €0 | -€4,570 | -100.0% |
| Taxes | 450/3 | €4,570 | €0 | -€4,570 | -100.0% |
| Other amounts payable | 47/48 | €11,538 | €52,539 | +€41,001 | +355.3% |
| Accrued charges and deferred income | 492/3 | €800 | €800 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,991 | €4,358 | +€1,367 | +45.7% |
| Other operating charges | 640/8 | €3,429 | €4,110 | +€681 | +19.9% |
| Non-recurring operating charges | 66A | €23,920 | €0 | -€23,920 | -100.0% |
| Gross operating margin | 9900 | €206,554 | -€84,695 | -€291,248 | |
| Operating profit (loss) | 9901 | €176,214 | -€93,163 | -€269,377 | |
| Financial income | 75/76B | €1,104 | €0 | -€1,104 | -100.0% |
| Recurring financial income | 75 | €1,104 | €0 | -€1,104 | -100.0% |
| Financial charges | 65/66B | €448 | €404 | -€45 | -9.9% |
| Recurring financial charges | 65 | €448 | €404 | -€45 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €176,870 | -€93,567 | -€270,436 | |
| Income taxes | 67/77 | €45,069 | €1,379 | -€43,690 | -96.9% |
| Profit (loss) for the period | 9904 | €131,801 | -€94,946 | -€226,746 | |
| Transfer to tax-exempt reserves | 689 | €63,150 | €0 | -€63,150 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €68,651 | -€94,946 | -€163,596 |
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 29 September 2026 via checked.be.