WIJ-TWEE: 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.
WIJ-TWEE
Largest movements
- Current investments -€104,887
down €104,887 (-78.7%), from €133,338 to €28,451
- Tangible fixed assets +€77,517
up €77,517 (+28.2%), from €274,812 to €352,329
of which Land and buildings: +€80,506
- Receivables after one year +€24,282
up €24,282 (+30.9%), from €78,596 to €102,878
- Receivables within one year +€23,884
up €23,884 (+153%), from €15,604 to €39,488
- Debts after one year +€18,690
up €18,690 (+6.2%), from €299,512 to €318,202
- Current portion of long-term debt +€12,700
new in 2025: €12,700
- Trade debts -€8,063
down €8,063 (-37.0%), from €21,769 to €13,706
- Gross operating margin -€25,058
down €25,058 (-31.9%), from €78,496 to €53,438
- Taxes -€7,882
down €7,882 (-87.8%), from €8,975 to €1,093
- Financial charges +€3,436
up €3,436 (+29.9%), from €11,493 to €14,929
- Depreciation -€1,378
down €1,378 (-4.3%), from €31,995 to €30,617
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €529,393 | €551,513 | +€22,120 | +4.2% |
| Fixed assets | 21/28 | €274,812 | €352,329 | +€77,517 | +28.2% |
| Tangible fixed assets | 22/27 | €274,812 | €352,329 | +€77,517 | +28.2% |
| Land and buildings | 22 | €267,446 | €347,952 | +€80,506 | +30.1% |
| Furniture and vehicles | 24 | €4,630 | €2,058 | -€2,572 | -55.6% |
| Other tangible fixed assets | 26 | €2,736 | €2,319 | -€417 | -15.2% |
| Current assets | 29/58 | €254,581 | €199,183 | -€55,398 | -21.8% |
| Amounts receivable after more than one year | 29 | €78,596 | €102,878 | +€24,282 | +30.9% |
| Trade receivables | 290 | €78,596 | €102,878 | +€24,282 | +30.9% |
| Amounts receivable within one year | 40/41 | €15,604 | €39,488 | +€23,884 | +153% |
| Trade receivables | 40 | €15,604 | €39,488 | +€23,884 | +153% |
| Current investments | 50/53 | €133,338 | €28,451 | -€104,887 | -78.7% |
| Cash at bank and in hand | 54/58 | €24,791 | €27,427 | +€2,636 | +10.6% |
| Deferred charges and accrued income | 490/1 | €2,252 | €940 | -€1,312 | -58.3% |
| Total equity and liabilities | 10/49 | €529,393 | €551,513 | +€22,120 | +4.2% |
| Equity | 10/15 | €181,080 | €178,026 | -€3,054 | -1.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €174,880 | €174,880 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €231 | €231 | = | 0.0% |
| Distributable reserves | 133 | €172,789 | €172,789 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,054 | -€3,054 | |
| Amounts payable | 17/49 | €348,313 | €373,487 | +€25,174 | +7.2% |
| Amounts payable after more than one year | 17 | €299,512 | €318,202 | +€18,690 | +6.2% |
| Financial debts | 170/4 | €299,512 | €318,202 | +€18,690 | +6.2% |
| Amounts payable within one year | 42/48 | €48,451 | €54,935 | +€6,484 | +13.4% |
| Current portion of amounts payable after more than one year | 42 | - | €12,700 | +€12,700 | |
| Trade debts | 44 | €21,769 | €13,706 | -€8,063 | -37.0% |
| Suppliers | 440/4 | €21,769 | €13,706 | -€8,063 | -37.0% |
| Taxes, remuneration and social security | 45 | €24,454 | €26,202 | +€1,748 | +7.1% |
| Taxes | 450/3 | €21,304 | €23,052 | +€1,748 | +8.2% |
| Remuneration and social security | 454/9 | €3,150 | €3,150 | = | 0.0% |
| Other amounts payable | 47/48 | €2,228 | €2,327 | +€100 | +4.5% |
| Accrued charges and deferred income | 492/3 | €350 | €350 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,995 | €30,617 | -€1,378 | -4.3% |
| Other operating charges | 640/8 | €1,056 | €1,068 | +€11 | +1.1% |
| Gross operating margin | 9900 | €78,496 | €53,438 | -€25,058 | -31.9% |
| Operating profit (loss) | 9901 | €45,445 | €21,753 | -€23,692 | -52.1% |
| Financial income | 75/76B | €2,670 | €3,215 | +€545 | +20.4% |
| Recurring financial income | 75 | €2,670 | €3,215 | +€545 | +20.4% |
| Financial charges | 65/66B | €11,493 | €14,929 | +€3,436 | +29.9% |
| Recurring financial charges | 65 | €11,493 | €14,929 | +€3,436 | +29.9% |
| Profit (loss) for the period before taxes | 9903 | €36,622 | €10,039 | -€26,583 | -72.6% |
| Income taxes | 67/77 | €8,975 | €1,093 | -€7,882 | -87.8% |
| Profit (loss) for the period | 9904 | €27,647 | €8,946 | -€18,701 | -67.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,647 | €8,946 | -€18,701 | -67.6% |
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 21 October 2026 via checked.be.