WIFORAS: 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.
WIFORAS
Largest movements
- Cash +€1,964
up €1,964 (+14.5%), from €13,517 to €15,481
mainly Net result for the year (+€35,482) and Tax, wage and social debts (+€2,460)
- Receivables within one year +€326
up €326 (+31.7%), from €1,028 to €1,354
of which Trade receivables: +€1,354
- Profit (loss) carried forward +€35,482
up €35,482 (+80.1%), from -€44,295 to -€8,813
- Other debts -€32,458
down €32,458 (-65.7%), from €49,396 to €16,938
- Trade debts -€3,195
no longer reported in 2025 (was €3,195)
- Tax, wage and social debts +€2,460
new in 2025: €2,460
- Gross operating margin +€12,170
up €12,170 (+48.1%), from €25,311 to €37,481
- Other operating charges +€1,044
up €1,044 (+181%), from €578 to €1,622
- Staff costs +€492
new in 2025: €492
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 | €14,545 | €16,835 | +€2,290 | +15.7% |
| Current assets | 29/58 | €14,545 | €16,835 | +€2,290 | +15.7% |
| Amounts receivable within one year | 40/41 | €1,028 | €1,354 | +€326 | +31.7% |
| Trade receivables | 40 | - | €1,354 | +€1,354 | |
| Other amounts receivable | 41 | €1,028 | - | -€1,028 | |
| Cash at bank and in hand | 54/58 | €13,517 | €15,481 | +€1,964 | +14.5% |
| Total equity and liabilities | 10/49 | €14,545 | €16,835 | +€2,290 | +15.7% |
| Equity | 10/15 | -€38,045 | -€2,563 | +€35,482 | +93.3% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,295 | -€8,813 | +€35,482 | +80.1% |
| Amounts payable | 17/49 | €52,591 | €19,398 | -€33,193 | -63.1% |
| Amounts payable within one year | 42/48 | €52,591 | €19,398 | -€33,193 | -63.1% |
| Trade debts | 44 | €3,195 | - | -€3,195 | |
| Suppliers | 440/4 | €3,195 | - | -€3,195 | |
| Taxes, remuneration and social security | 45 | - | €2,460 | +€2,460 | |
| Taxes | 450/3 | - | €2,460 | +€2,460 | |
| Other amounts payable | 47/48 | €49,396 | €16,938 | -€32,458 | -65.7% |
| Remuneration, social security and pensions | 62 | - | €492 | +€492 | |
| Other operating charges | 640/8 | €578 | €1,622 | +€1,044 | +181% |
| Gross operating margin | 9900 | €25,311 | €37,481 | +€12,170 | +48.1% |
| Operating profit (loss) | 9901 | €24,733 | €35,367 | +€10,634 | +43.0% |
| Financial income | 75/76B | - | €187 | +€187 | |
| Recurring financial income | 75 | - | €187 | +€187 | |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.4% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €24,666 | €35,482 | +€10,816 | +43.9% |
| Profit (loss) for the period | 9904 | €24,666 | €35,482 | +€10,816 | +43.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,666 | €35,482 | +€10,816 | +43.9% |
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 19 October 2026 via checked.be.