WIGOS: 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.
WIGOS
Largest movements
- Receivables within one year -€24,177
down €24,177 (-86.4%), from €27,984 to €3,807
of which Other amounts receivable: -€23,617
- Cash -€5,748
down €5,748 (-96.1%), from €5,982 to €235
mainly Contributions, distributions and other (-€24,591) and Net result for the year (-€7,977)
- Reserves -€24,591
down €24,591 (-92.5%), from €26,599 to €2,008
of which Distributable reserves: -€24,591
- Profit (loss) carried forward -€7,977
down €7,977 (-37.8%), from €21,124 to €13,147
- Tax, wage and social debts +€1,527
new in 2025: €1,527
- Gross operating margin -€3,034
down €3,034 (-79.2%), from -€3,830 to -€6,864
- Financial income -€192
down €192 (-12.3%), from €1,562 to €1,369
- Depreciation -€126
down €126 (-23.2%), from €541 to €415
- Financial charges -€81
down €81 (-60.5%), from €134 to €53
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 | €66,324 | €35,359 | -€30,964 | -46.7% |
| Fixed assets | 21/28 | €32,357 | €31,317 | -€1,039 | -3.2% |
| Tangible fixed assets | 22/27 | €31,732 | €31,317 | -€415 | -1.3% |
| Land and buildings | 22 | €31,317 | €31,317 | = | 0.0% |
| Plant, machinery and equipment | 23 | €415 | €0 | -€415 | -100.0% |
| Financial fixed assets | 28 | €624 | - | -€624 | |
| Current assets | 29/58 | €33,967 | €4,042 | -€29,925 | -88.1% |
| Amounts receivable within one year | 40/41 | €27,984 | €3,807 | -€24,177 | -86.4% |
| Trade receivables | 40 | €560 | - | -€560 | |
| Other amounts receivable | 41 | €27,424 | €3,807 | -€23,617 | -86.1% |
| Cash at bank and in hand | 54/58 | €5,982 | €235 | -€5,748 | -96.1% |
| Total equity and liabilities | 10/49 | €66,324 | €35,359 | -€30,964 | -46.7% |
| Equity | 10/15 | €66,324 | €33,755 | -€32,569 | -49.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,599 | €2,008 | -€24,591 | -92.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €24,739 | €148 | -€24,591 | -99.4% |
| Profit (loss) carried forward | 14 | €21,124 | €13,147 | -€7,977 | -37.8% |
| Amounts payable | 17/49 | - | €1,604 | +€1,604 | |
| Amounts payable within one year | 42/48 | - | €1,604 | +€1,604 | |
| Trade debts | 44 | - | €77 | +€77 | |
| Suppliers | 440/4 | - | €77 | +€77 | |
| Taxes, remuneration and social security | 45 | - | €1,527 | +€1,527 | |
| Taxes | 450/3 | - | €1,527 | +€1,527 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €541 | €415 | -€126 | -23.2% |
| Other operating charges | 640/8 | €1,418 | €1,390 | -€28 | -2.0% |
| Non-recurring operating charges | 66A | - | €624 | +€624 | |
| Gross operating margin | 9900 | -€3,830 | -€6,864 | -€3,034 | -79.2% |
| Operating profit (loss) | 9901 | -€5,788 | -€9,294 | -€3,505 | -60.6% |
| Financial income | 75/76B | €1,562 | €1,369 | -€192 | -12.3% |
| Recurring financial income | 75 | €1,562 | €1,369 | -€192 | -12.3% |
| Financial charges | 65/66B | €134 | €53 | -€81 | -60.5% |
| Recurring financial charges | 65 | €134 | €53 | -€81 | -60.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,361 | -€7,977 | -€3,616 | -82.9% |
| Profit (loss) for the period | 9904 | -€4,361 | -€7,977 | -€3,616 | -82.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,361 | -€7,977 | -€3,616 | -82.9% |
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 1 October 2026 via checked.be.