Wigijean: 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.
Wigijean
Largest movements
- Tangible fixed assets -€18,604
down €18,604 (-16.9%), from €109,862 to €91,258
- Cash -€9,365
down €9,365 (-15.7%), from €59,582 to €50,216
mainly Contributions, distributions and other (-€15,000) and Investment in fixed assets (net) (-€8,447)
- Receivables within one year -€3,362
down €3,362 (-18.4%), from €18,289 to €14,927
of which Trade receivables: -€3,770
- Reserves -€22,308
down €22,308 (-55.3%), from €40,341 to €18,033
- Debts after one year -€6,585
down €6,585 (-47.2%), from €13,961 to €7,376
- Gross operating margin -€17,750
down €17,750 (-37.7%), from €47,046 to €29,297
- Taxes -€2,441
down €2,441 (-94.5%), from €2,583 to €142
- Staff costs +€735
up €735 (+13.3%), from €5,512 to €6,247
- Other operating charges +€694
up €694 (+35.6%), from €1,947 to €2,641
- Depreciation -€554
down €554 (-2.0%), from €27,605 to €27,051
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 | €194,312 | €163,437 | -€30,875 | -15.9% |
| Fixed assets | 21/28 | €109,862 | €91,258 | -€18,604 | -16.9% |
| Tangible fixed assets | 22/27 | €109,862 | €91,258 | -€18,604 | -16.9% |
| Land and buildings | 22 | €58,676 | €54,787 | -€3,889 | -6.6% |
| Plant, machinery and equipment | 23 | €20,931 | €14,641 | -€6,290 | -30.1% |
| Furniture and vehicles | 24 | €30,255 | €21,830 | -€8,425 | -27.8% |
| Current assets | 29/58 | €84,450 | €72,179 | -€12,271 | -14.5% |
| Stocks and contracts in progress | 3 | €4,938 | €5,319 | +€381 | +7.7% |
| Stocks | 30/36 | €4,938 | €5,319 | +€381 | +7.7% |
| Amounts receivable within one year | 40/41 | €18,289 | €14,927 | -€3,362 | -18.4% |
| Trade receivables | 40 | €5,925 | €2,155 | -€3,770 | -63.6% |
| Other amounts receivable | 41 | €12,364 | €12,773 | +€409 | +3.3% |
| Cash at bank and in hand | 54/58 | €59,582 | €50,216 | -€9,365 | -15.7% |
| Deferred charges and accrued income | 490/1 | €1,641 | €1,716 | +€76 | +4.6% |
| Total equity and liabilities | 10/49 | €194,312 | €163,437 | -€30,875 | -15.9% |
| Equity | 10/15 | €167,841 | €145,533 | -€22,308 | -13.3% |
| Contributions | 10/11 | €127,500 | €127,500 | = | 0.0% |
| Reserves | 13 | €40,341 | €18,033 | -€22,308 | -55.3% |
| Distributable reserves | 133 | €40,341 | €18,033 | -€22,308 | -55.3% |
| Amounts payable | 17/49 | €26,471 | €17,903 | -€8,567 | -32.4% |
| Amounts payable after more than one year | 17 | €13,961 | €7,376 | -€6,585 | -47.2% |
| Financial debts | 170/4 | €13,961 | €7,376 | -€6,585 | -47.2% |
| Amounts payable within one year | 42/48 | €12,510 | €10,527 | -€1,982 | -15.8% |
| Current portion of amounts payable after more than one year | 42 | €6,376 | €6,585 | +€208 | +3.3% |
| Trade debts | 44 | €1,338 | €77 | -€1,261 | -94.2% |
| Suppliers | 440/4 | €1,338 | €77 | -€1,261 | -94.2% |
| Taxes, remuneration and social security | 45 | €4,796 | €3,865 | -€930 | -19.4% |
| Taxes | 450/3 | €4,796 | €3,358 | -€1,437 | -30.0% |
| Remuneration and social security | 454/9 | - | €507 | +€507 | |
| Remuneration, social security and pensions | 62 | €5,512 | €6,247 | +€735 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,605 | €27,051 | -€554 | -2.0% |
| Other operating charges | 640/8 | €1,947 | €2,641 | +€694 | +35.6% |
| Gross operating margin | 9900 | €47,046 | €29,297 | -€17,750 | -37.7% |
| Operating profit (loss) | 9901 | €11,982 | -€6,642 | -€18,624 | |
| Financial income | 75/76B | €484 | €502 | +€18 | +3.7% |
| Recurring financial income | 75 | €484 | €502 | +€18 | +3.7% |
| Financial charges | 65/66B | €1,274 | €1,026 | -€249 | -19.5% |
| Recurring financial charges | 65 | €1,274 | €1,026 | -€249 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €11,192 | -€7,165 | -€18,358 | |
| Income taxes | 67/77 | €2,583 | €142 | -€2,441 | -94.5% |
| Profit (loss) for the period | 9904 | €8,609 | -€7,308 | -€15,917 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,609 | -€7,308 | -€15,917 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.