WIGO & CO: 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.
WIGO & CO
Largest movements
- Tangible fixed assets -€15,755
down €15,755 (-13.3%), from €118,833 to €103,079
- Deferred charges and accrued income +€14,016
new in 2025: €14,016
- Cash -€3,701
down €3,701 (-15.0%), from €24,708 to €21,008
mainly Other debts (-€20,283) and Deferred charges and accrued income (-€14,016)
- Other debts -€20,283
down €20,283 (-28.6%), from €70,965 to €50,682
- Profit (loss) carried forward +€10,292
no longer reported in 2025 (was -€10,292)
- Tax, wage and social debts +€5,749
up €5,749 (+452.5%), from €1,271 to €7,019
- Current portion of long-term debt -€3,870
no longer reported in 2025 (was €3,870)
- Reserves +€3,460
new in 2025: €3,460
of which Distributable reserves: +€3,285
- Gross operating margin +€4,340
up €4,340 (+11.6%), from €37,358 to €41,698
- Taxes +€4,331
up €4,331, from -€7 to €4,324
- Financial charges -€2,674
down €2,674 (-37.8%), from €7,074 to €4,399
- Other operating charges +€483
up €483 (+15.5%), from €3,104 to €3,587
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 | €143,570 | €138,321 | -€5,249 | -3.7% |
| Fixed assets | 21/28 | €118,833 | €103,079 | -€15,755 | -13.3% |
| Tangible fixed assets | 22/27 | €118,833 | €103,079 | -€15,755 | -13.3% |
| Land and buildings | 22 | €118,833 | €103,079 | -€15,755 | -13.3% |
| Current assets | 29/58 | €24,737 | €35,242 | +€10,505 | +42.5% |
| Amounts receivable within one year | 40/41 | €29 | €219 | +€190 | +666.3% |
| Other amounts receivable | 41 | €29 | €219 | +€190 | +666.3% |
| Cash at bank and in hand | 54/58 | €24,708 | €21,008 | -€3,701 | -15.0% |
| Deferred charges and accrued income | 490/1 | - | €14,016 | +€14,016 | |
| Total equity and liabilities | 10/49 | €143,570 | €138,321 | -€5,249 | -3.7% |
| Equity | 10/15 | €51,708 | €65,460 | +€13,753 | +26.6% |
| 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% |
| Reserves | 13 | - | €3,460 | +€3,460 | |
| Non-distributable reserves | 130/1 | - | €175 | +€175 | |
| Legal reserve | 130 | - | €175 | +€175 | |
| Distributable reserves | 133 | - | €3,285 | +€3,285 | |
| Profit (loss) carried forward | 14 | -€10,292 | - | +€10,292 | |
| Amounts payable | 17/49 | €91,862 | €72,860 | -€19,002 | -20.7% |
| Amounts payable after more than one year | 17 | €10,294 | €10,294 | = | 0.0% |
| Financial debts | 170/4 | €10,294 | €10,294 | = | 0.0% |
| Amounts payable within one year | 42/48 | €76,106 | €59,694 | -€16,412 | -21.6% |
| Current portion of amounts payable after more than one year | 42 | €3,870 | - | -€3,870 | |
| Trade debts | 44 | - | €1,993 | +€1,993 | |
| Suppliers | 440/4 | - | €1,993 | +€1,993 | |
| Taxes, remuneration and social security | 45 | €1,271 | €7,019 | +€5,749 | +452.5% |
| Taxes | 450/3 | €1,271 | €7,019 | +€5,749 | +452.5% |
| Other amounts payable | 47/48 | €70,965 | €50,682 | -€20,283 | -28.6% |
| Accrued charges and deferred income | 492/3 | €5,463 | €2,873 | -€2,590 | -47.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,755 | €15,755 | = | 0.0% |
| Other operating charges | 640/8 | €3,104 | €3,587 | +€483 | +15.5% |
| Gross operating margin | 9900 | €37,358 | €41,698 | +€4,340 | +11.6% |
| Operating profit (loss) | 9901 | €18,499 | €22,356 | +€3,857 | +20.8% |
| Financial income | 75/76B | €95 | €120 | +€24 | +25.7% |
| Recurring financial income | 75 | €95 | €120 | +€24 | +25.7% |
| Financial charges | 65/66B | €7,074 | €4,399 | -€2,674 | -37.8% |
| Recurring financial charges | 65 | €7,074 | €4,399 | -€2,674 | -37.8% |
| Profit (loss) for the period before taxes | 9903 | €11,521 | €18,076 | +€6,556 | +56.9% |
| Income taxes | 67/77 | -€7 | €4,324 | +€4,331 | |
| Profit (loss) for the period | 9904 | €11,528 | €13,753 | +€2,225 | +19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,528 | €13,753 | +€2,225 | +19.3% |
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 12 October 2026 via checked.be.