WIGY: 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.
WIGY
Largest movements
- Cash +€232,242
up €232,242 (+111.7%), from €207,909 to €440,151
mainly Net result for the year (+€229,660) and Other debts (+€158,000)
- Receivables within one year +€56,946
up €56,946 (+58.7%), from €97,021 to €153,967
of which Other amounts receivable: +€29,886
- Tangible fixed assets +€10,936
up €10,936 (+308.5%), from €3,544 to €14,481
of which Plant, machinery and equipment: +€6,091
- Other debts +€158,000
up €158,000, from €0 to €158,000
- Tax, wage and social debts +€77,039
up €77,039 (+95.3%), from €80,861 to €157,899
of which Taxes: +€67,998
- Profit (loss) carried forward +€65,210
up €65,210 (+43.7%), from €149,088 to €214,299
- Reserves +€6,450
new in 2025: €6,450
- Gross operating margin +€204,019
up €204,019 (+96.6%), from €211,159 to €415,179
- Staff costs +€115,542
new in 2025: €115,542
- Financial charges +€10,495
up €10,495 (+219.5%), from €4,782 to €15,278
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 | €310,064 | €616,804 | +€306,740 | +98.9% |
| Fixed assets | 21/28 | €3,544 | €19,431 | +€15,886 | +448.2% |
| Tangible fixed assets | 22/27 | €3,544 | €14,481 | +€10,936 | +308.5% |
| Plant, machinery and equipment | 23 | €3,544 | €9,635 | +€6,091 | +171.8% |
| Furniture and vehicles | 24 | - | €4,846 | +€4,846 | |
| Financial fixed assets | 28 | - | €4,950 | +€4,950 | |
| Current assets | 29/58 | €306,519 | €597,373 | +€290,853 | +94.9% |
| Amounts receivable within one year | 40/41 | €97,021 | €153,967 | +€56,946 | +58.7% |
| Trade receivables | 40 | €97,021 | €124,081 | +€27,060 | +27.9% |
| Other amounts receivable | 41 | - | €29,886 | +€29,886 | |
| Cash at bank and in hand | 54/58 | €207,909 | €440,151 | +€232,242 | +111.7% |
| Deferred charges and accrued income | 490/1 | €1,589 | €3,254 | +€1,665 | +104.8% |
| Total equity and liabilities | 10/49 | €310,064 | €616,804 | +€306,740 | +98.9% |
| Equity | 10/15 | €218,615 | €290,276 | +€71,660 | +32.8% |
| Contributions | 10/11 | €69,527 | €69,527 | = | 0.0% |
| Capital | 10 | €64,500 | €64,500 | = | 0.0% |
| Issued capital | 100 | €64,500 | €64,500 | = | 0.0% |
| Outside capital | 11 | €5,027 | €5,027 | = | 0.0% |
| Share premium | 1100/10 | €5,027 | €5,027 | = | 0.0% |
| Reserves | 13 | - | €6,450 | +€6,450 | |
| Non-distributable reserves | 130/1 | - | €6,450 | +€6,450 | |
| Legal reserve | 130 | - | €6,450 | +€6,450 | |
| Profit (loss) carried forward | 14 | €149,088 | €214,299 | +€65,210 | +43.7% |
| Amounts payable | 17/49 | €91,449 | €326,528 | +€235,079 | +257.1% |
| Amounts payable within one year | 42/48 | €90,449 | €326,528 | +€236,079 | +261.0% |
| Trade debts | 44 | €9,588 | €10,629 | +€1,041 | +10.9% |
| Suppliers | 440/4 | €9,588 | €10,629 | +€1,041 | +10.9% |
| Taxes, remuneration and social security | 45 | €80,861 | €157,899 | +€77,039 | +95.3% |
| Taxes | 450/3 | €80,861 | €148,859 | +€67,998 | +84.1% |
| Remuneration and social security | 454/9 | - | €9,040 | +€9,040 | |
| Other amounts payable | 47/48 | €0 | €158,000 | +€158,000 | |
| Accrued charges and deferred income | 492/3 | €1,000 | €0 | -€1,000 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €115,542 | +€115,542 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,482 | €3,557 | +€2,074 | +139.9% |
| Other operating charges | 640/8 | €829 | €2,588 | +€1,760 | +212.3% |
| Non-recurring operating charges | 66A | - | €1,787 | +€1,787 | |
| Gross operating margin | 9900 | €211,159 | €415,179 | +€204,019 | +96.6% |
| Operating profit (loss) | 9901 | €208,848 | €291,704 | +€82,856 | +39.7% |
| Financial income | 75/76B | €294 | €740 | +€446 | +151.6% |
| Recurring financial income | 75 | €294 | €740 | +€446 | +151.6% |
| Financial charges | 65/66B | €4,782 | €15,278 | +€10,495 | +219.5% |
| Recurring financial charges | 65 | €4,782 | €15,278 | +€10,495 | +219.5% |
| Profit (loss) for the period before taxes | 9903 | €204,360 | €277,167 | +€72,807 | +35.6% |
| Income taxes | 67/77 | €47,245 | €47,507 | +€261 | +0.6% |
| Profit (loss) for the period | 9904 | €157,115 | €229,660 | +€72,545 | +46.2% |
| Profit (loss) for the period to be appropriated | 9905 | €157,115 | €229,660 | +€72,545 | +46.2% |
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.