WIG Studio: 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.
WIG Studio
Largest movements
- Tangible fixed assets +€11,250
new in 2025: €11,250
- Receivables within one year +€3,507
up €3,507 (+2040.6%), from €172 to €3,678
of which Trade receivables: +€3,678
- Cash +€2,675
up €2,675 (+200.7%), from €1,333 to €4,007
mainly Other debts (+€6,345) and Net result for the year (+€5,336)
- Financial fixed assets -€1,250
down €1,250 (-20.0%), from €6,250 to €5,000
- Other debts +€6,345
up €6,345 (+68.0%), from €9,332 to €15,678
- Profit (loss) carried forward +€5,336
up €5,336, from -€2,385 to €2,951
- Tax, wage and social debts +€3,240
new in 2025: €3,240
- Trade debts +€1,014
up €1,014 (+70.8%), from €1,432 to €2,447
- Gross operating margin +€10,258
up €10,258, from -€2,331 to €7,928
- Depreciation +€2,361
up €2,361 (+5520.7%), from €43 to €2,403
- Taxes +€1,613
new in 2025: €1,613
- Financial income +€1,563
new in 2025: €1,563
- Other operating charges +€108
new in 2025: €108
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 | €8,891 | €24,815 | +€15,924 | +179.1% |
| Formation expenses | 20 | €724 | €571 | -€153 | -21.2% |
| Fixed assets | 21/28 | €6,250 | €16,250 | +€10,000 | +160.0% |
| Tangible fixed assets | 22/27 | - | €11,250 | +€11,250 | |
| Furniture and vehicles | 24 | - | €11,250 | +€11,250 | |
| Financial fixed assets | 28 | €6,250 | €5,000 | -€1,250 | -20.0% |
| Current assets | 29/58 | €1,917 | €7,994 | +€6,078 | +317.1% |
| Amounts receivable within one year | 40/41 | €172 | €3,678 | +€3,507 | +2040.6% |
| Trade receivables | 40 | - | €3,678 | +€3,678 | |
| Other amounts receivable | 41 | €172 | €0 | -€172 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,333 | €4,007 | +€2,675 | +200.7% |
| Deferred charges and accrued income | 490/1 | €412 | €309 | -€103 | -25.1% |
| Total equity and liabilities | 10/49 | €8,891 | €24,815 | +€15,924 | +179.1% |
| Equity | 10/15 | -€1,885 | €3,451 | +€5,336 | |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,385 | €2,951 | +€5,336 | |
| Amounts payable | 17/49 | €10,776 | €21,364 | +€10,589 | +98.3% |
| Amounts payable within one year | 42/48 | €10,764 | €21,364 | +€10,600 | +98.5% |
| Trade debts | 44 | €1,432 | €2,447 | +€1,014 | +70.8% |
| Suppliers | 440/4 | €1,432 | €2,447 | +€1,014 | +70.8% |
| Taxes, remuneration and social security | 45 | - | €3,240 | +€3,240 | |
| Taxes | 450/3 | - | €3,240 | +€3,240 | |
| Other amounts payable | 47/48 | €9,332 | €15,678 | +€6,345 | +68.0% |
| Accrued charges and deferred income | 492/3 | €11 | €0 | -€11 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43 | €2,403 | +€2,361 | +5520.7% |
| Other operating charges | 640/8 | - | €108 | +€108 | |
| Gross operating margin | 9900 | -€2,331 | €7,928 | +€10,258 | |
| Operating profit (loss) | 9901 | -€2,373 | €5,416 | +€7,789 | |
| Financial income | 75/76B | - | €1,563 | +€1,563 | |
| Recurring financial income | 75 | - | €1,563 | +€1,563 | |
| Financial charges | 65/66B | €11 | €30 | +€19 | +164.8% |
| Recurring financial charges | 65 | €11 | €30 | +€19 | +164.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,385 | €6,948 | +€9,333 | |
| Income taxes | 67/77 | - | €1,613 | +€1,613 | |
| Profit (loss) for the period | 9904 | -€2,385 | €5,336 | +€7,720 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,385 | €5,336 | +€7,720 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.