Wiggli: 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.
Wiggli
Largest movements
- Intangible fixed assets +€879,654
up €879,654 (+27.2%), from €3.2m to €4.1m
- Cash -€49,535
down €49,535 (-63.2%), from €78,367 to €28,832
mainly Investment in fixed assets (net) (-€1.3m) and Net result for the year (-€586,841)
- Receivables within one year +€49,354
up €49,354 (+12.4%), from €399,109 to €448,463
of which Trade receivables: +€49,354
- Debts after one year +€1.1m
up €1.1m (+31.0%), from €3.5m to €4.6m
of which Trade debts: +€914,850
- Profit (loss) carried forward -€587,533
down €587,533 (-53.6%), from -€1.1m to -€1.7m
- Trade debts +€383,675
up €383,675 (+29.6%), from €1.3m to €1.7m
- Gross operating margin -€310,927
down €310,927, from €99,142 to -€211,785
- Depreciation +€94,989
up €94,989 (+33.7%), from €281,575 to €376,564
- Staff costs -€18,566
down €18,566 (-71.1%), from €26,111 to €7,546
- Financial income +€11,630
up €11,630 (+718.2%), from €1,619 to €13,249
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,774,574 | €4,655,644 | +€881,070 | +23.3% |
| Fixed assets | 21/28 | €3,230,253 | €4,109,907 | +€879,654 | +27.2% |
| Intangible fixed assets | 21 | €3,230,253 | €4,109,907 | +€879,654 | +27.2% |
| Current assets | 29/58 | €544,321 | €545,737 | +€1,416 | +0.3% |
| Amounts receivable after more than one year | 29 | €62,158 | €62,158 | = | 0.0% |
| Other amounts receivable | 291 | €62,158 | €62,158 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €399,109 | €448,463 | +€49,354 | +12.4% |
| Trade receivables | 40 | €391,815 | €441,169 | +€49,354 | +12.6% |
| Other amounts receivable | 41 | €7,295 | €7,295 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €78,367 | €28,832 | -€49,535 | -63.2% |
| Deferred charges and accrued income | 490/1 | €4,687 | €6,283 | +€1,597 | +34.1% |
| Total equity and liabilities | 10/49 | €3,774,574 | €4,655,644 | +€881,070 | +23.3% |
| Equity | 10/15 | -€1,033,777 | -€1,621,309 | -€587,533 | -56.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,095,777 | -€1,683,309 | -€587,533 | -53.6% |
| Amounts payable | 17/49 | €4,808,351 | €6,276,953 | +€1.5m | +30.5% |
| Amounts payable after more than one year | 17 | €3,493,492 | €4,575,542 | +€1.1m | +31.0% |
| Trade debts | 175 | €2,754,402 | €3,669,252 | +€914,850 | +33.2% |
| Other amounts payable | 178/9 | €739,091 | €906,290 | +€167,199 | +22.6% |
| Amounts payable within one year | 42/48 | €1,314,859 | €1,701,412 | +€386,553 | +29.4% |
| Financial debts | 43 | €3,169 | €3,982 | +€813 | +25.7% |
| Credit institutions | 430/8 | €3,169 | €3,982 | +€813 | +25.7% |
| Trade debts | 44 | €1,296,896 | €1,680,572 | +€383,675 | +29.6% |
| Suppliers | 440/4 | €1,296,896 | €1,680,572 | +€383,675 | +29.6% |
| Taxes, remuneration and social security | 45 | €14,794 | €16,858 | +€2,064 | +14.0% |
| Taxes | 450/3 | €14,794 | €16,858 | +€2,064 | +14.0% |
| Remuneration, social security and pensions | 62 | €26,111 | €7,546 | -€18,566 | -71.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €281,575 | €376,564 | +€94,989 | +33.7% |
| Other operating charges | 640/8 | €1,858 | €1,220 | -€638 | -34.3% |
| Gross operating margin | 9900 | €99,142 | -€211,785 | -€310,927 | |
| Operating profit (loss) | 9901 | -€210,403 | -€597,115 | -€386,712 | -183.8% |
| Financial income | 75/76B | €1,619 | €13,249 | +€11,630 | +718.2% |
| Recurring financial income | 75 | €1,619 | €13,249 | +€11,630 | +718.2% |
| Financial charges | 65/66B | €1,261 | €2,976 | +€1,715 | +136.0% |
| Recurring financial charges | 65 | €1,261 | €2,976 | +€1,715 | +136.0% |
| Profit (loss) for the period before taxes | 9903 | -€210,045 | -€586,841 | -€376,796 | -179.4% |
| Profit (loss) for the period | 9904 | -€210,045 | -€586,841 | -€376,796 | -179.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€210,045 | -€586,841 | -€376,796 | -179.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.