WIFinance: 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.
WIFinance
Largest movements
- Current investments +€359,709
up €359,709 (+35.6%), from €1.0m to €1.4m
- Cash -€280,650
down €280,650 (-88.9%), from €315,515 to €34,864
mainly Current investments (-€359,709) and Contributions, distributions and other (-€358,392)
- Receivables within one year +€176,144
up €176,144 (+626%), from €28,127 to €204,272
of which Other amounts receivable: +€183,088
- Tangible fixed assets -€35,178
down €35,178 (-12.0%), from €292,973 to €257,795
of which Land and buildings: -€19,413
- Reserves +€200,379
up €200,379 (+13.7%), from €1.5m to €1.7m
- Tax, wage and social debts +€43,482
up €43,482 (+331%), from €13,147 to €56,630
- Debts after one year -€26,333
down €26,333 (-42.9%), from €61,445 to €35,111
- Gross operating margin +€716,430
up €716,430 (+529%), from €135,400 to €851,830
- Taxes +€208,435
up €208,435 (+428%), from €48,677 to €257,112
- Financial income -€62,973
down €62,973 (-83.4%), from €75,493 to €12,520
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 | €1,655,147 | €1,876,170 | +€221,022 | +13.4% |
| Fixed assets | 21/28 | €292,983 | €257,805 | -€35,178 | -12.0% |
| Tangible fixed assets | 22/27 | €292,973 | €257,795 | -€35,178 | -12.0% |
| Land and buildings | 22 | €194,262 | €174,849 | -€19,413 | -10.0% |
| Plant, machinery and equipment | 23 | €78,694 | €66,752 | -€11,942 | -15.2% |
| Furniture and vehicles | 24 | €6,507 | €2,684 | -€3,823 | -58.8% |
| Other tangible fixed assets | 26 | €13,510 | €13,510 | = | 0.0% |
| Financial fixed assets | 28 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €1,362,164 | €1,618,364 | +€256,200 | +18.8% |
| Amounts receivable within one year | 40/41 | €28,127 | €204,272 | +€176,144 | +626% |
| Trade receivables | 40 | €7,747 | €803 | -€6,944 | -89.6% |
| Other amounts receivable | 41 | €20,380 | €203,469 | +€183,088 | +898% |
| Current investments | 50/53 | €1,011,648 | €1,371,357 | +€359,709 | +35.6% |
| Cash at bank and in hand | 54/58 | €315,515 | €34,864 | -€280,650 | -88.9% |
| Deferred charges and accrued income | 490/1 | €6,874 | €7,871 | +€997 | +14.5% |
| Total equity and liabilities | 10/49 | €1,655,147 | €1,876,170 | +€221,022 | +13.4% |
| Equity | 10/15 | €1,548,382 | €1,748,762 | +€200,379 | +12.9% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €1,462,997 | €1,663,376 | +€200,379 | +13.7% |
| Distributable reserves | 133 | €1,462,997 | €1,663,376 | +€200,379 | +13.7% |
| Profit (loss) carried forward | 14 | €54,385 | €54,385 | = | 0.0% |
| Amounts payable | 17/49 | €106,765 | €127,408 | +€20,643 | +19.3% |
| Amounts payable after more than one year | 17 | €61,445 | €35,111 | -€26,333 | -42.9% |
| Financial debts | 170/4 | €61,445 | €35,111 | -€26,333 | -42.9% |
| Amounts payable within one year | 42/48 | €44,570 | €90,887 | +€46,317 | +104% |
| Current portion of amounts payable after more than one year | 42 | €26,333 | €26,333 | = | 0.0% |
| Trade debts | 44 | €5,090 | €7,924 | +€2,834 | +55.7% |
| Suppliers | 440/4 | €5,090 | €7,924 | +€2,834 | +55.7% |
| Taxes, remuneration and social security | 45 | €13,147 | €56,630 | +€43,482 | +331% |
| Taxes | 450/3 | €13,147 | €56,630 | +€43,482 | +331% |
| Accrued charges and deferred income | 492/3 | €750 | €1,410 | +€660 | +88.0% |
| Non-recurring operating income | 76A | - | €3 | +€3 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,341 | €34,293 | -€1,048 | -3.0% |
| Other operating charges | 640/8 | €10,039 | €9,705 | -€334 | -3.3% |
| Non-recurring operating charges | 66A | - | €1,119 | +€1,119 | |
| Gross operating margin | 9900 | €135,400 | €851,830 | +€716,430 | +529% |
| Operating profit (loss) | 9901 | €90,019 | €806,713 | +€716,694 | +796% |
| Financial income | 75/76B | €75,493 | €12,520 | -€62,973 | -83.4% |
| Recurring financial income | 75 | €75,493 | €12,520 | -€62,973 | -83.4% |
| Financial charges | 65/66B | €3,655 | €3,350 | -€305 | -8.3% |
| Recurring financial charges | 65 | €3,655 | €3,350 | -€305 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €161,857 | €815,883 | +€654,026 | +404% |
| Income taxes | 67/77 | €48,677 | €257,112 | +€208,435 | +428% |
| Profit (loss) for the period | 9904 | €113,180 | €558,772 | +€445,591 | +394% |
| Profit (loss) for the period to be appropriated | 9905 | €113,180 | €558,772 | +€445,591 | +394% |
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 24 October 2026 via checked.be.