WIEHAN: 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.
WIEHAN
Largest movements
- Cash -€156,645
down €156,645 (-65.5%), from €238,982 to €82,337
mainly Contributions, distributions and other (-€223,071) and Current investments (-€41,429)
- Current investments +€41,429
up €41,429 (+17.2%), from €240,198 to €281,627
- Receivables within one year +€33,552
up €33,552 (+943%), from €3,559 to €37,111
of which Other amounts receivable: +€20,572
- Profit (loss) carried forward -€61,851
down €61,851 (-13.5%), from €457,183 to €395,332
- Tax, wage and social debts -€24,085
down €24,085 (-91.5%), from €26,327 to €2,242
of which Taxes: -€24,185
- Other debts +€5,330
up €5,330 (+62.7%), from €8,501 to €13,831
- Financial income -€96,190
down €96,190 (-47.8%), from €201,234 to €105,044
- Gross operating margin +€64,653
up €64,653 (+59.2%), from €109,210 to €173,863
- Financial charges -€54,009
down €54,009 (-43.8%), from €123,383 to €69,375
- Taxes +€1,983
up €1,983 (+4.5%), from €44,185 to €46,168
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 | €501,307 | €418,463 | -€82,844 | -16.5% |
| Fixed assets | 21/28 | €18,450 | €17,318 | -€1,132 | -6.1% |
| Tangible fixed assets | 22/27 | €18,450 | €17,318 | -€1,132 | -6.1% |
| Furniture and vehicles | 24 | €3,450 | €2,318 | -€1,132 | -32.8% |
| Other tangible fixed assets | 26 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €482,857 | €401,145 | -€81,712 | -16.9% |
| Amounts receivable within one year | 40/41 | €3,559 | €37,111 | +€33,552 | +943% |
| Trade receivables | 40 | - | €12,980 | +€12,980 | |
| Other amounts receivable | 41 | €3,559 | €24,131 | +€20,572 | +578% |
| Current investments | 50/53 | €240,198 | €281,627 | +€41,429 | +17.2% |
| Cash at bank and in hand | 54/58 | €238,982 | €82,337 | -€156,645 | -65.5% |
| Deferred charges and accrued income | 490/1 | €118 | €70 | -€48 | -40.9% |
| Total equity and liabilities | 10/49 | €501,307 | €418,463 | -€82,844 | -16.5% |
| Equity | 10/15 | €462,183 | €400,332 | -€61,851 | -13.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €457,183 | €395,332 | -€61,851 | -13.5% |
| Amounts payable | 17/49 | €39,124 | €18,131 | -€20,993 | -53.7% |
| Amounts payable within one year | 42/48 | €39,124 | €17,410 | -€21,714 | -55.5% |
| Trade debts | 44 | €4,296 | €1,337 | -€2,959 | -68.9% |
| Suppliers | 440/4 | €4,296 | €1,337 | -€2,959 | -68.9% |
| Taxes, remuneration and social security | 45 | €26,327 | €2,242 | -€24,085 | -91.5% |
| Taxes | 450/3 | €24,327 | €142 | -€24,185 | -99.4% |
| Remuneration and social security | 454/9 | €2,000 | €2,100 | +€100 | +5.0% |
| Other amounts payable | 47/48 | €8,501 | €13,831 | +€5,330 | +62.7% |
| Accrued charges and deferred income | 492/3 | - | €721 | +€721 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €551 | €1,132 | +€580 | +105% |
| Other operating charges | 640/8 | €384 | €1,013 | +€628 | +163% |
| Gross operating margin | 9900 | €109,210 | €173,863 | +€64,653 | +59.2% |
| Operating profit (loss) | 9901 | €108,274 | €171,719 | +€63,445 | +58.6% |
| Financial income | 75/76B | €201,234 | €105,044 | -€96,190 | -47.8% |
| Recurring financial income | 75 | €201,234 | €105,044 | -€96,190 | -47.8% |
| Financial charges | 65/66B | €123,383 | €69,375 | -€54,009 | -43.8% |
| Recurring financial charges | 65 | €123,383 | €69,375 | -€54,009 | -43.8% |
| Profit (loss) for the period before taxes | 9903 | €186,125 | €207,389 | +€21,264 | +11.4% |
| Income taxes | 67/77 | €44,185 | €46,168 | +€1,983 | +4.5% |
| Profit (loss) for the period | 9904 | €141,939 | €161,220 | +€19,281 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €141,939 | €161,220 | +€19,281 | +13.6% |
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 23 October 2026 via checked.be.