WIFITS: what changed
Two fiscal 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.
WIFITS
Largest movements
- Cash +€61,430
up €61,430 (+286.1%), from €21,473 to €82,904
mainly Net result for the year (+€54,946) and Tax, wage and social debts (+€4,962)
- Reserves +€54,946
new in 2025: €54,946
- Tax, wage and social debts +€4,962
up €4,962 (+122.3%), from €4,058 to €9,020
of which Taxes: +€4,962
- Other debts +€2,073
up €2,073 (+184.6%), from €1,123 to €3,196
- Gross operating margin +€70,743
up €70,743 (+2239.7%), from €3,159 to €73,902
- Taxes +€17,959
up €17,959 (+3198.5%), from €561 to €18,520
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.
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 | €22,123 | €83,816 | +€61,693 | +278.9% |
| Current assets | 29/58 | €22,123 | €83,816 | +€61,693 | +278.9% |
| Amounts receivable within one year | 40/41 | €649 | €611 | -€38 | -5.8% |
| Other amounts receivable | 41 | €649 | €611 | -€38 | -5.8% |
| Cash at bank and in hand | 54/58 | €21,473 | €82,904 | +€61,430 | +286.1% |
| Deferred charges and accrued income | 490/1 | - | €301 | +€301 | |
| Total equity and liabilities | 10/49 | €22,123 | €83,816 | +€61,693 | +278.9% |
| Equity | 10/15 | €11,494 | €66,440 | +€54,946 | +478.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €54,946 | +€54,946 | |
| Distributable reserves | 133 | - | €54,946 | +€54,946 | |
| Profit (loss) carried forward | 14 | €8,494 | €8,494 | = | 0.0% |
| Amounts payable | 17/49 | €10,629 | €17,376 | +€6,747 | +63.5% |
| Amounts payable within one year | 42/48 | €10,629 | €17,376 | +€6,747 | +63.5% |
| Trade debts | 44 | €5,448 | €5,160 | -€288 | -5.3% |
| Suppliers | 440/4 | €5,448 | €5,160 | -€288 | -5.3% |
| Taxes, remuneration and social security | 45 | €4,058 | €9,020 | +€4,962 | +122.3% |
| Taxes | 450/3 | €2,558 | €7,520 | +€4,962 | +194.0% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €1,123 | €3,196 | +€2,073 | +184.6% |
| Other operating charges | 640/8 | €870 | €382 | -€489 | -56.2% |
| Gross operating margin | 9900 | €3,159 | €73,902 | +€70,743 | +2239.7% |
| Operating profit (loss) | 9901 | €2,288 | €73,520 | +€71,232 | +3113.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €73 | €53 | -€20 | -26.8% |
| Recurring financial charges | 65 | €73 | €53 | -€20 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €2,215 | €73,467 | +€71,251 | +3216.2% |
| Income taxes | 67/77 | €561 | €18,520 | +€17,959 | +3198.5% |
| Profit (loss) for the period | 9904 | €1,654 | €54,946 | +€53,292 | +3222.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,654 | €54,946 | +€53,292 | +3222.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.