Wigwam: 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.
What changed
Wigwam
NACE 88.911, Day nurseries and crèches
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€36
2024 · €98,132-€98,096
Equity
€896,597
2024 · €931,072-€34,475
Cash
€207,008
2024 · €203,846+€3,163
Balance sheet total
€2.1m
2024 · €2.1m-€79,477
Largest movements
Assets
- Tangible fixed assets -€80,151
down €80,151 (-4.4%), from €1.8m to €1.7m
of which Land and buildings: -€81,512
Equity and liabilities
- Reserves +€149,849
up €149,849 (+146%), from €102,289 to €252,138
- Profit (loss) carried forward -€149,814
down €149,814 (-100%), from €149,814 to €0
- Debts after one year -€54,353
down €54,353 (-5.5%), from €994,417 to €940,064
- Investment grants -€34,510
down €34,510 (-5.1%), from €678,969 to €644,459
Income statement
- Turnover -€353,613
no longer reported in 2025 (was €353,613)
- Staff costs +€112,105
up €112,105 (+13.4%), from €834,492 to €946,597
- Purchases and services -€109,716
no longer reported in 2025 (was €109,716)
- Gross operating margin +€10,847
up €10,847 (+1.0%), from €1.1m to €1.1m
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.
Result 2024
€98,132
Gross operating margin
+€10,847
Staff costs
-€112,105
Depreciation
+€4,361
Other operating charges
+€853
Other operating items
-€3,513
Financial income
+€220
Financial charges
+€1,240
Result 2025
€36
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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.
From operations
+€96,778
Investment
-€4,752
Financing
-€88,863
Cash 2024
€203,846
From operations (derived)
+€96,778
Net result for the year
+€36
Depreciation
+€84,903
Receivables within one year
-€1,637
Deferred charges and accrued income
+€4,126
Debts within one year
+€9,661
Accrued charges and deferred income
-€310
Investment (derived)
-€4,752
Investment in fixed assets (net)
-€4,752
Financing
-€88,863
Debts after one year
-€54,353
Contributions, distributions and other
-€34,510
Cash 2025
€207,008
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,133,288 | €2,053,811 | -€79,477 | -3.7% |
| Fixed assets | 21/28 | €1,825,691 | €1,745,540 | -€80,151 | -4.4% |
| Tangible fixed assets | 22/27 | €1,825,691 | €1,745,540 | -€80,151 | -4.4% |
| Land and buildings | 22 | €1,820,711 | €1,739,199 | -€81,512 | -4.5% |
| Plant, machinery and equipment | 23 | €1,252 | €440 | -€812 | -64.9% |
| Furniture and vehicles | 24 | €3,728 | €5,901 | +€2,173 | +58.3% |
| Current assets | 29/58 | €307,597 | €308,271 | +€674 | +0.2% |
| Amounts receivable within one year | 40/41 | €90,004 | €91,641 | +€1,637 | +1.8% |
| Trade receivables | 40 | €4,499 | €2,711 | -€1,788 | -39.7% |
| Other amounts receivable | 41 | €85,505 | €88,931 | +€3,426 | +4.0% |
| Cash at bank and in hand | 54/58 | €203,846 | €207,008 | +€3,163 | +1.6% |
| Deferred charges and accrued income | 490/1 | €13,747 | €9,621 | -€4,126 | -30.0% |
| Total equity and liabilities | 10/49 | €2,133,288 | €2,053,811 | -€79,477 | -3.7% |
| Equity | 10/15 | €931,072 | €896,597 | -€34,475 | -3.7% |
| Reserves | 13 | €102,289 | €252,138 | +€149,849 | +146% |
| Profit (loss) carried forward | 14 | €149,814 | €0 | -€149,814 | -100% |
| Investment grants | 15 | €678,969 | €644,459 | -€34,510 | -5.1% |
| Amounts payable | 17/49 | €1,202,216 | €1,157,214 | -€45,002 | -3.7% |
| Amounts payable after more than one year | 17 | €994,417 | €940,064 | -€54,353 | -5.5% |
| Financial debts | 170/4 | €994,417 | €940,064 | -€54,353 | -5.5% |
| Amounts payable within one year | 42/48 | €205,704 | €215,365 | +€9,661 | +4.7% |
| Current portion of amounts payable after more than one year | 42 | €52,915 | €54,353 | +€1,438 | +2.7% |
| Trade debts | 44 | €9,974 | €37,196 | +€27,223 | +273% |
| Suppliers | 440/4 | €9,974 | €37,196 | +€27,223 | +273% |
| Taxes, remuneration and social security | 45 | €122,898 | €103,902 | -€18,995 | -15.5% |
| Taxes | 450/3 | €9,019 | €3,858 | -€5,161 | -57.2% |
| Remuneration and social security | 454/9 | €113,879 | €100,044 | -€13,834 | -12.1% |
| Accrued charges and deferred income | 492/3 | €2,095 | €1,785 | -€310 | -14.8% |
| Turnover | 70 | €353,613 | - | -€353,613 | |
| Non-recurring operating income | 76A | €21,121 | €22,522 | +€1,401 | +6.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €109,716 | - | -€109,716 | |
| Remuneration, social security and pensions | 62 | €834,492 | €946,597 | +€112,105 | +13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,264 | €84,903 | -€4,361 | -4.9% |
| Other operating charges | 640/8 | €6,341 | €5,487 | -€853 | -13.5% |
| Non-recurring operating charges | 66A | €1,600 | €5,113 | +€3,513 | +220% |
| Gross operating margin | 9900 | €1,057,980 | €1,068,827 | +€10,847 | +1.0% |
| Operating profit (loss) | 9901 | €126,283 | €26,727 | -€99,556 | -78.8% |
| Financial income | 75/76B | €922 | €1,143 | +€220 | +23.9% |
| Recurring financial income | 75 | €922 | €1,143 | +€220 | +23.9% |
| Financial charges | 65/66B | €29,074 | €27,834 | -€1,240 | -4.3% |
| Recurring financial charges | 65 | €29,074 | €27,834 | -€1,240 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €98,132 | €36 | -€98,096 | -100.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €98,132 | €36 | -€98,096 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €98,132 | €36 | -€98,096 | -100.0% |
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 17 October 2026 via checked.be.