WIGNAC: 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.
WIGNAC
Largest movements
- Stocks and contracts +€196,217
up €196,217 (+162%), from €120,891 to €317,108
- Cash +€58,161
up €58,161 (+1,556%), from €3,738 to €61,899
mainly Debts after one year (+€187,278) and Trade debts (+€173,234)
- Intangible fixed assets +€35,776
up €35,776 (+99,960%), from €36 to €35,811
- Deferred charges and accrued income +€9,811
up €9,811 (+179%), from €5,466 to €15,277
- Debts after one year +€187,278
up €187,278 (+34.2%), from €548,323 to €735,601
of which Other amounts payable: +€149,500
- Trade debts +€173,234
up €173,234 (+1,438%), from €12,044 to €185,278
- Profit (loss) carried forward -€126,628
down €126,628 (-25.3%), from -€501,180 to -€627,807
- Other debts +€97,097
up €97,097 (+11,556%), from €840 to €97,937
- Current portion of long-term debt -€44,167
down €44,167 (-60.6%), from €72,869 to €28,703
- Gross operating margin -€91,877
down €91,877 (-1,968%), from -€4,669 to -€96,546
- Depreciation +€5,635
up €5,635 (+690%), from €816 to €6,451
- Financial income -€3,307
down €3,307 (-49.7%), from €6,658 to €3,351
From the 2025 result to the 2026 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.
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €435,622 | €735,304 | +€299,682 | +68.8% |
| Fixed assets | 21/28 | €14,398 | €49,054 | +€34,656 | +241% |
| Intangible fixed assets | 21 | €36 | €35,811 | +€35,776 | +99,960% |
| Tangible fixed assets | 22/27 | €9,312 | €8,193 | -€1,119 | -12.0% |
| Plant, machinery and equipment | 23 | - | €8,100 | +€8,100 | |
| Furniture and vehicles | 24 | €312 | €93 | -€219 | -70.3% |
| Assets under construction and advance payments | 27 | €9,000 | - | -€9,000 | |
| Financial fixed assets | 28 | €5,050 | €5,050 | = | 0.0% |
| Current assets | 29/58 | €421,224 | €686,250 | +€265,026 | +62.9% |
| Stocks and contracts in progress | 3 | €120,891 | €317,108 | +€196,217 | +162% |
| Stocks | 30/36 | €120,891 | €317,108 | +€196,217 | +162% |
| Amounts receivable within one year | 40/41 | €291,129 | €291,966 | +€837 | +0.3% |
| Trade receivables | 40 | €57,017 | €52,994 | -€4,022 | -7.1% |
| Other amounts receivable | 41 | €234,112 | €238,972 | +€4,860 | +2.1% |
| Cash at bank and in hand | 54/58 | €3,738 | €61,899 | +€58,161 | +1,556% |
| Deferred charges and accrued income | 490/1 | €5,466 | €15,277 | +€9,811 | +179% |
| Total equity and liabilities | 10/49 | €435,622 | €735,304 | +€299,682 | +68.8% |
| Equity | 10/15 | -€201,180 | -€327,807 | -€126,628 | -62.9% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€501,180 | -€627,807 | -€126,628 | -25.3% |
| Amounts payable | 17/49 | €636,802 | €1,063,111 | +€426,310 | +66.9% |
| Amounts payable after more than one year | 17 | €548,323 | €735,601 | +€187,278 | +34.2% |
| Financial debts | 170/4 | €49,323 | €87,101 | +€37,778 | +76.6% |
| Other amounts payable | 178/9 | €499,000 | €648,500 | +€149,500 | +30.0% |
| Amounts payable within one year | 42/48 | €85,753 | €311,917 | +€226,164 | +264% |
| Current portion of amounts payable after more than one year | 42 | €72,869 | €28,703 | -€44,167 | -60.6% |
| Trade debts | 44 | €12,044 | €185,278 | +€173,234 | +1,438% |
| Suppliers | 440/4 | €12,044 | €185,278 | +€173,234 | +1,438% |
| Other amounts payable | 47/48 | €840 | €97,937 | +€97,097 | +11,556% |
| Accrued charges and deferred income | 492/3 | €2,725 | €15,593 | +€12,868 | +472% |
| Non-recurring operating income | 76A | €2,168 | - | -€2,168 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €816 | €6,451 | +€5,635 | +690% |
| Non-recurring operating charges | 66A | €5,774 | - | -€5,774 | |
| Gross operating margin | 9900 | -€4,669 | -€96,546 | -€91,877 | -1,968% |
| Operating profit (loss) | 9901 | -€11,259 | -€102,997 | -€91,738 | -815% |
| Financial income | 75/76B | €6,658 | €3,351 | -€3,307 | -49.7% |
| Recurring financial income | 75 | €6,658 | €3,351 | -€3,307 | -49.7% |
| Financial charges | 65/66B | €27,492 | €26,982 | -€511 | -1.9% |
| Recurring financial charges | 65 | €27,492 | €26,982 | -€511 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | -€32,093 | -€126,628 | -€94,534 | -295% |
| Income taxes | 67/77 | €164 | - | -€164 | |
| Profit (loss) for the period | 9904 | -€32,258 | -€126,628 | -€94,370 | -293% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,258 | -€126,628 | -€94,370 | -293% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.