WIGALAF: 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.
WIGALAF
Largest movements
- Receivables within one year -€1,696
down €1,696 (-69.8%), from €2,430 to €734
of which Trade receivables: -€1,496
- Tangible fixed assets -€517
down €517 (-62.0%), from €834 to €317
- Cash -€473
down €473 (-98.6%), from €479 to €7
mainly Net result for the year (-€3,023) and Advances received (-€1,810)
- Profit (loss) carried forward -€3,023
down €3,023 (-8.8%), from -€34,440 to -€37,463
- Other debts +€2,354
up €2,354 (+8.1%), from €29,097 to €31,450
- Advances received -€1,810
no longer reported in 2025 (was €1,810)
- Trade debts -€148
no longer reported in 2025 (was €148)
- Tax, wage and social debts -€57
down €57 (-6.1%), from €928 to €870
- Depreciation -€843
down €843 (-62.0%), from €1,359 to €517
- Other operating charges -€519
down €519 (-57.7%), from €899 to €380
- Financial charges -€124
no longer reported in 2025 (was €124)
- Gross operating margin +€77
up €77 (+3.5%), from -€2,204 to -€2,127
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 | €3,743 | €1,058 | -€2,685 | -71.7% |
| Fixed assets | 21/28 | €834 | €317 | -€517 | -62.0% |
| Tangible fixed assets | 22/27 | €834 | €317 | -€517 | -62.0% |
| Furniture and vehicles | 24 | €834 | €317 | -€517 | -62.0% |
| Current assets | 29/58 | €2,909 | €740 | -€2,168 | -74.5% |
| Amounts receivable within one year | 40/41 | €2,430 | €734 | -€1,696 | -69.8% |
| Trade receivables | 40 | €1,496 | - | -€1,496 | |
| Other amounts receivable | 41 | €934 | €734 | -€200 | -21.4% |
| Cash at bank and in hand | 54/58 | €479 | €7 | -€473 | -98.6% |
| Total equity and liabilities | 10/49 | €3,743 | €1,058 | -€2,685 | -71.7% |
| Equity | 10/15 | -€28,240 | -€31,263 | -€3,023 | -10.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,440 | -€37,463 | -€3,023 | -8.8% |
| Amounts payable | 17/49 | €31,982 | €32,321 | +€338 | +1.1% |
| Amounts payable within one year | 42/48 | €31,982 | €32,321 | +€338 | +1.1% |
| Trade debts | 44 | €148 | - | -€148 | |
| Suppliers | 440/4 | €148 | - | -€148 | |
| Advances received on contracts in progress | 46 | €1,810 | - | -€1,810 | |
| Taxes, remuneration and social security | 45 | €928 | €870 | -€57 | -6.1% |
| Taxes | 450/3 | €928 | €870 | -€57 | -6.1% |
| Other amounts payable | 47/48 | €29,097 | €31,450 | +€2,354 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,359 | €517 | -€843 | -62.0% |
| Other operating charges | 640/8 | €899 | €380 | -€519 | -57.7% |
| Non-recurring operating charges | 66A | €4,462 | - | -€4,462 | |
| Gross operating margin | 9900 | -€2,204 | -€2,127 | +€77 | +3.5% |
| Operating profit (loss) | 9901 | -€8,924 | -€3,023 | +€5,901 | +66.1% |
| Financial charges | 65/66B | €124 | - | -€124 | |
| Recurring financial charges | 65 | €124 | - | -€124 | |
| Profit (loss) for the period before taxes | 9903 | -€9,048 | -€3,023 | +€6,025 | +66.6% |
| Profit (loss) for the period | 9904 | -€9,048 | -€3,023 | +€6,025 | +66.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,048 | -€3,023 | +€6,025 | +66.6% |
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 10 October 2026 via checked.be.