WIFA 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.
WIFA SOLUTIONS
Largest movements
- Stocks and contracts +€390,061
up €390,061 (+187.9%), from €207,607 to €597,668
- Cash -€99,830
down €99,830 (-37.9%), from €263,695 to €163,866
mainly Stocks and contracts (-€390,061) and Contributions, distributions and other (-€250,000)
- Receivables within one year +€47,112
up €47,112 (+43.9%), from €107,250 to €154,362
of which Other amounts receivable: +€74,168
- Intangible fixed assets -€27,399
down €27,399 (-46.4%), from €59,001 to €31,603
- Trade debts +€322,202
up €322,202 (+437.4%), from €73,662 to €395,865
- Other debts +€236,059
up €236,059 (+302678.5%), from €78 to €236,137
- Reserves -€182,527
down €182,527 (-53.3%), from €342,594 to €160,067
- Tax, wage and social debts -€62,286
down €62,286 (-96.9%), from €64,287 to €2,001
- Debts after one year -€33,537
down €33,537 (-30.9%), from €108,540 to €75,003
- Gross operating margin -€125,628
down €125,628 (-45.6%), from €275,735 to €150,107
- Taxes -€22,187
down €22,187 (-43.8%), from €50,701 to €28,515
- Financial charges +€7,408
up €7,408 (+220.5%), from €3,360 to €10,768
- Depreciation -€5,614
down €5,614 (-11.6%), from €48,385 to €42,770
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 | €663,269 | €977,268 | +€313,999 | +47.3% |
| Fixed assets | 21/28 | €82,744 | €59,269 | -€23,475 | -28.4% |
| Intangible fixed assets | 21 | €59,001 | €31,603 | -€27,399 | -46.4% |
| Tangible fixed assets | 22/27 | €23,742 | €27,666 | +€3,924 | +16.5% |
| Plant, machinery and equipment | 23 | €14,358 | €27,666 | +€13,308 | +92.7% |
| Furniture and vehicles | 24 | €9,250 | - | -€9,250 | |
| Other tangible fixed assets | 26 | €134 | - | -€134 | |
| Current assets | 29/58 | €580,526 | €918,000 | +€337,474 | +58.1% |
| Stocks and contracts in progress | 3 | €207,607 | €597,668 | +€390,061 | +187.9% |
| Stocks | 30/36 | €207,607 | €597,668 | +€390,061 | +187.9% |
| Amounts receivable within one year | 40/41 | €107,250 | €154,362 | +€47,112 | +43.9% |
| Trade receivables | 40 | €107,250 | €80,194 | -€27,056 | -25.2% |
| Other amounts receivable | 41 | - | €74,168 | +€74,168 | |
| Cash at bank and in hand | 54/58 | €263,695 | €163,866 | -€99,830 | -37.9% |
| Deferred charges and accrued income | 490/1 | €1,974 | €2,104 | +€131 | +6.6% |
| Total equity and liabilities | 10/49 | €663,269 | €977,268 | +€313,999 | +47.3% |
| Equity | 10/15 | €382,594 | €200,067 | -€182,527 | -47.7% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €342,594 | €160,067 | -€182,527 | -53.3% |
| Distributable reserves | 133 | €342,594 | €160,067 | -€182,527 | -53.3% |
| Amounts payable | 17/49 | €280,675 | €777,201 | +€496,526 | +176.9% |
| Amounts payable after more than one year | 17 | €108,540 | €75,003 | -€33,537 | -30.9% |
| Financial debts | 170/4 | €108,540 | €75,003 | -€33,537 | -30.9% |
| Amounts payable within one year | 42/48 | €170,900 | €701,017 | +€530,117 | +310.2% |
| Current portion of amounts payable after more than one year | 42 | €32,873 | €33,537 | +€664 | +2.0% |
| Trade debts | 44 | €73,662 | €395,865 | +€322,202 | +437.4% |
| Suppliers | 440/4 | €73,662 | €395,865 | +€322,202 | +437.4% |
| Advances received on contracts in progress | 46 | - | €33,478 | +€33,478 | |
| Taxes, remuneration and social security | 45 | €64,287 | €2,001 | -€62,286 | -96.9% |
| Taxes | 450/3 | €64,287 | €2,001 | -€62,286 | -96.9% |
| Other amounts payable | 47/48 | €78 | €236,137 | +€236,059 | +302678.5% |
| Accrued charges and deferred income | 492/3 | €1,236 | €1,181 | -€55 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,385 | €42,770 | -€5,614 | -11.6% |
| Other operating charges | 640/8 | €710 | €1,333 | +€623 | +87.8% |
| Gross operating margin | 9900 | €275,735 | €150,107 | -€125,628 | -45.6% |
| Operating profit (loss) | 9901 | €226,641 | €106,004 | -€120,637 | -53.2% |
| Financial income | 75/76B | €586 | €752 | +€166 | +28.3% |
| Recurring financial income | 75 | €586 | €752 | +€166 | +28.3% |
| Financial charges | 65/66B | €3,360 | €10,768 | +€7,408 | +220.5% |
| Recurring financial charges | 65 | €3,360 | €10,768 | +€7,408 | +220.5% |
| Profit (loss) for the period before taxes | 9903 | €223,867 | €95,988 | -€127,879 | -57.1% |
| Income taxes | 67/77 | €50,701 | €28,515 | -€22,187 | -43.8% |
| Profit (loss) for the period | 9904 | €173,166 | €67,473 | -€105,692 | -61.0% |
| Profit (loss) for the period to be appropriated | 9905 | €173,166 | €67,473 | -€105,692 | -61.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.