WIFRANTO: 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.
WIFRANTO
Largest movements
- Tangible fixed assets -€20,014
down €20,014 (-19.7%), from €101,552 to €81,538
of which Land and buildings: -€18,261
- Cash +€8,835
up €8,835 (+69.6%), from €12,701 to €21,535
mainly Depreciation (+€20,014)
- Receivables within one year +€5,794
up €5,794 (+5.8%), from €99,314 to €105,108
- Profit (loss) carried forward -€4,418
down €4,418 (-20.4%), from €21,623 to €17,205
- Gross operating margin -€4,690
down €4,690 (-26.5%), from €17,717 to €13,027
- Other operating charges -€3,918
down €3,918 (-93.8%), from €4,176 to €258
- Financial income +€2,952
up €2,952 (+6887.0%), from €43 to €2,995
- Depreciation -€2,659
down €2,659 (-11.7%), from €22,673 to €20,014
- Taxes +€1,012
up €1,012, from -€983 to €28
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 | €217,944 | €213,182 | -€4,763 | -2.2% |
| Fixed assets | 21/28 | €101,552 | €81,538 | -€20,014 | -19.7% |
| Tangible fixed assets | 22/27 | €101,552 | €81,538 | -€20,014 | -19.7% |
| Land and buildings | 22 | €88,721 | €70,460 | -€18,261 | -20.6% |
| Plant, machinery and equipment | 23 | €12,832 | €11,078 | -€1,753 | -13.7% |
| Current assets | 29/58 | €116,392 | €131,643 | +€15,251 | +13.1% |
| Amounts receivable within one year | 40/41 | €99,314 | €105,108 | +€5,794 | +5.8% |
| Other amounts receivable | 41 | €99,314 | €105,108 | +€5,794 | +5.8% |
| Cash at bank and in hand | 54/58 | €12,701 | €21,535 | +€8,835 | +69.6% |
| Deferred charges and accrued income | 490/1 | €4,377 | €5,000 | +€623 | +14.2% |
| Total equity and liabilities | 10/49 | €217,944 | €213,182 | -€4,763 | -2.2% |
| Equity | 10/15 | €217,599 | €213,182 | -€4,418 | -2.0% |
| Contributions | 10/11 | €138,820 | €138,820 | = | 0.0% |
| Capital | 10 | €138,820 | €138,820 | = | 0.0% |
| Issued capital | 100 | €138,820 | €138,820 | = | 0.0% |
| Reserves | 13 | €57,156 | €57,156 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,882 | €13,882 | = | 0.0% |
| Legal reserve | 130 | €13,882 | €13,882 | = | 0.0% |
| Distributable reserves | 133 | €43,274 | €43,274 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,623 | €17,205 | -€4,418 | -20.4% |
| Amounts payable | 17/49 | €345 | - | -€345 | |
| Amounts payable within one year | 42/48 | €345 | - | -€345 | |
| Trade debts | 44 | €345 | - | -€345 | |
| Suppliers | 440/4 | €345 | - | -€345 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,673 | €20,014 | -€2,659 | -11.7% |
| Other operating charges | 640/8 | €4,176 | €258 | -€3,918 | -93.8% |
| Gross operating margin | 9900 | €17,717 | €13,027 | -€4,690 | -26.5% |
| Operating profit (loss) | 9901 | -€9,132 | -€7,245 | +€1,887 | +20.7% |
| Financial income | 75/76B | €43 | €2,995 | +€2,952 | +6887.0% |
| Recurring financial income | 75 | €43 | €2,995 | +€2,952 | +6887.0% |
| Financial charges | 65/66B | €120 | €140 | +€20 | +16.7% |
| Recurring financial charges | 65 | €120 | €140 | +€20 | +16.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,209 | -€4,390 | +€4,819 | +52.3% |
| Income taxes | 67/77 | -€983 | €28 | +€1,012 | |
| Profit (loss) for the period | 9904 | -€8,225 | -€4,418 | +€3,807 | +46.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,225 | -€4,418 | +€3,807 | +46.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.