WIFOOD: 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.
WIFOOD
Largest movements
- Cash +€37,448
up €37,448 (+1621.7%), from €2,309 to €39,757
mainly Net result for the year (+€128,556) and Deferred charges and accrued income (+€32,000)
- Deferred charges and accrued income -€32,000
down €32,000 (-51.6%), from €62,000 to €30,000
- Debts after one year -€133,896
down €133,896 (-13.5%), from €991,205 to €857,310
- Profit (loss) carried forward +€128,556
up €128,556 (+16.2%), from €791,472 to €920,029
- Financial income -€32,000
down €32,000 (-51.6%), from €62,000 to €30,000
- Taxes -€5,299
down €5,299 (-13.9%), from €38,151 to €32,852
- Financial charges -€1,656
down €1,656 (-11.0%), from €15,018 to €13,362
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 | €2,004,192 | €2,010,596 | +€6,404 | +0.3% |
| Fixed assets | 21/28 | €1,934,531 | €1,934,531 | = | 0.0% |
| Financial fixed assets | 28 | €1,934,531 | €1,934,531 | = | 0.0% |
| Current assets | 29/58 | €69,661 | €76,065 | +€6,404 | +9.2% |
| Amounts receivable within one year | 40/41 | €5,352 | €6,308 | +€956 | +17.9% |
| Other amounts receivable | 41 | €5,352 | €6,308 | +€956 | +17.9% |
| Cash at bank and in hand | 54/58 | €2,309 | €39,757 | +€37,448 | +1621.7% |
| Deferred charges and accrued income | 490/1 | €62,000 | €30,000 | -€32,000 | -51.6% |
| Total equity and liabilities | 10/49 | €2,004,192 | €2,010,596 | +€6,404 | +0.3% |
| Equity | 10/15 | €841,472 | €970,029 | +€128,556 | +15.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €791,472 | €920,029 | +€128,556 | +16.2% |
| Amounts payable | 17/49 | €1,162,720 | €1,040,567 | -€122,152 | -10.5% |
| Amounts payable after more than one year | 17 | €991,205 | €857,310 | -€133,896 | -13.5% |
| Financial debts | 170/4 | €991,205 | €857,310 | -€133,896 | -13.5% |
| Amounts payable within one year | 42/48 | €171,514 | €183,258 | +€11,743 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €134,908 | €136,651 | +€1,743 | +1.3% |
| Trade debts | 44 | €1,727 | €1,694 | -€33 | -1.9% |
| Suppliers | 440/4 | €1,727 | €1,694 | -€33 | -1.9% |
| Taxes, remuneration and social security | 45 | €861 | €102 | -€759 | -88.1% |
| Taxes | 450/3 | €861 | €102 | -€759 | -88.1% |
| Other amounts payable | 47/48 | €34,018 | €44,811 | +€10,793 | +31.7% |
| Other operating charges | 640/8 | €350 | €200 | -€150 | -42.9% |
| Gross operating margin | 9900 | €146,320 | €144,970 | -€1,350 | -0.9% |
| Operating profit (loss) | 9901 | €145,970 | €144,770 | -€1,200 | -0.8% |
| Financial income | 75/76B | €62,000 | €30,000 | -€32,000 | -51.6% |
| Recurring financial income | 75 | €62,000 | €30,000 | -€32,000 | -51.6% |
| Financial charges | 65/66B | €15,018 | €13,362 | -€1,656 | -11.0% |
| Recurring financial charges | 65 | €15,018 | €13,362 | -€1,656 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €192,952 | €161,408 | -€31,544 | -16.3% |
| Income taxes | 67/77 | €38,151 | €32,852 | -€5,299 | -13.9% |
| Profit (loss) for the period | 9904 | €154,802 | €128,556 | -€26,245 | -17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €154,802 | €128,556 | -€26,245 | -17.0% |
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 5 October 2026 via checked.be.