WIFINA: 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.
WIFINA
Largest movements
- Intangible fixed assets +€61,323
up €61,323, from €0 to €61,323
- Cash +€15,535
up €15,535 (+242%), from €6,413 to €21,948
mainly Contributions, distributions and other (+€44,227) and Accrued charges and deferred income (+€29,093)
- Deferred charges and accrued income +€13,476
up €13,476 (+9.4%), from €143,168 to €156,644
- Profit (loss) carried forward +€62,386
up €62,386 (+337%), from €18,531 to €80,917
- Accrued charges and deferred income +€29,093
up €29,093 (+40.2%), from €72,420 to €101,513
- Trade debts +€11,880
up €11,880 (+72.7%), from €16,343 to €28,223
- Tax, wage and social debts -€11,580
down €11,580 (-33.2%), from €34,870 to €23,290
of which Taxes: -€11,580
- Gross operating margin +€39,667
up €39,667 (+95.2%), from €41,666 to €81,333
- Depreciation +€26,761
up €26,761 (+1,836%), from €1,457 to €28,218
- Other operating charges -€3,215
down €3,215 (-10.0%), from €32,051 to €28,836
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 | €160,924 | €252,703 | +€91,779 | +57.0% |
| Fixed assets | 21/28 | €10,483 | €72,564 | +€62,081 | +592% |
| Intangible fixed assets | 21 | €0 | €61,323 | +€61,323 | |
| Tangible fixed assets | 22/27 | €10,483 | €11,241 | +€758 | +7.2% |
| Furniture and vehicles | 24 | €1,091 | €2,811 | +€1,720 | +158% |
| Other tangible fixed assets | 26 | €9,392 | €8,430 | -€962 | -10.2% |
| Current assets | 29/58 | €150,441 | €180,139 | +€29,699 | +19.7% |
| Amounts receivable within one year | 40/41 | €859 | €1,547 | +€688 | +80.0% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €859 | €1,547 | +€688 | +80.0% |
| Cash at bank and in hand | 54/58 | €6,413 | €21,948 | +€15,535 | +242% |
| Deferred charges and accrued income | 490/1 | €143,168 | €156,644 | +€13,476 | +9.4% |
| Total equity and liabilities | 10/49 | €160,924 | €252,703 | +€91,779 | +57.0% |
| Equity | 10/15 | €37,131 | €99,517 | +€62,386 | +168% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,531 | €80,917 | +€62,386 | +337% |
| Amounts payable | 17/49 | €123,793 | €153,186 | +€29,393 | +23.7% |
| Amounts payable within one year | 42/48 | €51,373 | €51,673 | +€300 | +0.6% |
| Trade debts | 44 | €16,343 | €28,223 | +€11,880 | +72.7% |
| Suppliers | 440/4 | €16,343 | €28,223 | +€11,880 | +72.7% |
| Taxes, remuneration and social security | 45 | €34,870 | €23,290 | -€11,580 | -33.2% |
| Taxes | 450/3 | €34,870 | €23,290 | -€11,580 | -33.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €160 | €160 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €72,420 | €101,513 | +€29,093 | +40.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,457 | €28,218 | +€26,761 | +1,836% |
| Other operating charges | 640/8 | €32,051 | €28,836 | -€3,215 | -10.0% |
| Operating charges capitalised as restructuring costs | 649 | - | €0 | = | |
| Non-recurring operating charges | 66A | - | €5,500 | +€5,500 | |
| Gross operating margin | 9900 | €41,666 | €81,333 | +€39,667 | +95.2% |
| Operating profit (loss) | 9901 | €8,158 | €18,780 | +€10,621 | +130% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Non-recurring financial income | 76B | - | €0 | = | |
| Financial charges | 65/66B | €383 | €230 | -€153 | -40.0% |
| Recurring financial charges | 65 | €383 | €230 | -€153 | -40.0% |
| Profit (loss) for the period before taxes | 9903 | €7,775 | €18,550 | +€10,775 | +139% |
| Income taxes | 67/77 | €59 | €391 | +€332 | +559% |
| Profit (loss) for the period | 9904 | €7,716 | €18,159 | +€10,443 | +135% |
| Profit (loss) for the period to be appropriated | 9905 | €7,716 | €18,159 | +€10,443 | +135% |
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 25 October 2026 via checked.be.