WIEWIORA: 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.
WIEWIORA
Largest movements
- Receivables within one year -€13,314
down €13,314 (-95.1%), from €14,006 to €692
of which Trade receivables: -€9,119
- Cash -€1,097
down €1,097 (-3.1%), from €34,897 to €33,800
mainly Trade debts (-€12,795) and Net result for the year (-€7,245)
- Deferred charges and accrued income +€1,092
new in 2025: €1,092
- Trade debts -€12,795
down €12,795 (-60.1%), from €21,303 to €8,508
- Profit (loss) carried forward -€7,245
down €7,245 (-87.9%), from €8,242 to €997
- Tax, wage and social debts +€5,323
up €5,323 (+1,565%), from €340 to €5,663
of which Taxes: +€4,179
- Other debts +€1,398
new in 2025: €1,398
- Gross operating margin -€10,018
down €10,018, from €5,729 to -€4,289
- Financial charges +€2,551
up €2,551 (+1,162%), from €220 to €2,771
of which Non-recurring financial charges: +€2,561
- Staff costs -€1,203
no longer reported in 2025 (was €1,203)
- Other operating charges -€389
down €389 (-64.7%), from €601 to €212
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 | €50,386 | €37,067 | -€13,319 | -26.4% |
| Formation expenses | 20 | €1,183 | €1,183 | = | 0.0% |
| Fixed assets | 21/28 | €300 | €300 | = | 0.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €48,902 | €35,583 | -€13,319 | -27.2% |
| Amounts receivable within one year | 40/41 | €14,006 | €692 | -€13,314 | -95.1% |
| Trade receivables | 40 | €9,810 | €692 | -€9,119 | -92.9% |
| Other amounts receivable | 41 | €4,196 | - | -€4,196 | |
| Cash at bank and in hand | 54/58 | €34,897 | €33,800 | -€1,097 | -3.1% |
| Deferred charges and accrued income | 490/1 | - | €1,092 | +€1,092 | |
| Total equity and liabilities | 10/49 | €50,386 | €37,067 | -€13,319 | -26.4% |
| Equity | 10/15 | €28,743 | €21,498 | -€7,245 | -25.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,242 | €997 | -€7,245 | -87.9% |
| Amounts payable | 17/49 | €21,643 | €15,569 | -€6,074 | -28.1% |
| Amounts payable within one year | 42/48 | €21,643 | €15,569 | -€6,074 | -28.1% |
| Trade debts | 44 | €21,303 | €8,508 | -€12,795 | -60.1% |
| Suppliers | 440/4 | €21,303 | €8,508 | -€12,795 | -60.1% |
| Taxes, remuneration and social security | 45 | €340 | €5,663 | +€5,323 | +1,565% |
| Taxes | 450/3 | €110 | €4,289 | +€4,179 | +3,801% |
| Remuneration and social security | 454/9 | €230 | €1,375 | +€1,144 | +497% |
| Other amounts payable | 47/48 | - | €1,398 | +€1,398 | |
| Remuneration, social security and pensions | 62 | €1,203 | - | -€1,203 | |
| Other operating charges | 640/8 | €601 | €212 | -€389 | -64.7% |
| Gross operating margin | 9900 | €5,729 | -€4,289 | -€10,018 | |
| Operating profit (loss) | 9901 | €3,925 | -€4,501 | -€8,426 | |
| Financial income | 75/76B | €0 | €26 | +€26 | +13,005% |
| Recurring financial income | 75 | €0 | €26 | +€26 | +13,005% |
| Financial charges | 65/66B | €220 | €2,771 | +€2,551 | +1,162% |
| Recurring financial charges | 65 | €220 | €210 | -€10 | -4.6% |
| Non-recurring financial charges | 66B | - | €2,561 | +€2,561 | |
| Profit (loss) for the period before taxes | 9903 | €3,706 | -€7,245 | -€10,951 | |
| Profit (loss) for the period | 9904 | €3,706 | -€7,245 | -€10,951 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,706 | -€7,245 | -€10,951 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.