WiJaSco: 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.
WiJaSco
Largest movements
- Cash +€22,885
up €22,885 (+5.4%), from €425,865 to €448,751
mainly Net result for the year (+€60,145) and Receivables within one year (+€14,994)
- Receivables within one year -€14,994
down €14,994 (-39.3%), from €38,151 to €23,157
of which Trade receivables: -€21,780
- Tangible fixed assets -€14,123
down €14,123 (-35.2%), from €40,143 to €26,020
of which Furniture and vehicles: -€11,964
- Reserves +€22,100
up €22,100 (+5.1%), from €435,000 to €457,100
- Tax, wage and social debts -€20,177
down €20,177 (-62.7%), from €32,161 to €11,984
- Debts after one year -€9,404
down €9,404 (-44.2%), from €21,255 to €11,851
- Gross operating margin -€44,711
down €44,711 (-31.5%), from €141,814 to €97,102
- Taxes -€12,764
down €12,764 (-35.3%), from €36,123 to €23,359
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 | €507,167 | €500,155 | -€7,012 | -1.4% |
| Fixed assets | 21/28 | €40,143 | €26,020 | -€14,123 | -35.2% |
| Tangible fixed assets | 22/27 | €40,143 | €26,020 | -€14,123 | -35.2% |
| Plant, machinery and equipment | 23 | €4,163 | €2,004 | -€2,159 | -51.9% |
| Furniture and vehicles | 24 | €35,980 | €24,016 | -€11,964 | -33.3% |
| Current assets | 29/58 | €467,024 | €474,135 | +€7,111 | +1.5% |
| Amounts receivable within one year | 40/41 | €38,151 | €23,157 | -€14,994 | -39.3% |
| Trade receivables | 40 | €21,780 | - | -€21,780 | |
| Other amounts receivable | 41 | €16,371 | €23,157 | +€6,786 | +41.4% |
| Cash at bank and in hand | 54/58 | €425,865 | €448,751 | +€22,885 | +5.4% |
| Deferred charges and accrued income | 490/1 | €3,008 | €2,228 | -€780 | -25.9% |
| Total equity and liabilities | 10/49 | €507,167 | €500,155 | -€7,012 | -1.4% |
| Equity | 10/15 | €443,682 | €465,827 | +€22,145 | +5.0% |
| Contributions | 10/11 | €1,100 | €1,100 | = | 0.0% |
| Reserves | 13 | €435,000 | €457,100 | +€22,100 | +5.1% |
| Distributable reserves | 133 | €435,000 | €457,100 | +€22,100 | +5.1% |
| Profit (loss) carried forward | 14 | €7,582 | €7,627 | +€45 | +0.6% |
| Amounts payable | 17/49 | €63,485 | €34,328 | -€29,157 | -45.9% |
| Amounts payable after more than one year | 17 | €21,255 | €11,851 | -€9,404 | -44.2% |
| Financial debts | 170/4 | €21,255 | €11,851 | -€9,404 | -44.2% |
| Amounts payable within one year | 42/48 | €42,231 | €22,477 | -€19,753 | -46.8% |
| Current portion of amounts payable after more than one year | 42 | €9,337 | €9,404 | +€67 | +0.7% |
| Trade debts | 44 | €733 | €1,089 | +€356 | +48.6% |
| Suppliers | 440/4 | €733 | €1,089 | +€356 | +48.6% |
| Taxes, remuneration and social security | 45 | €32,161 | €11,984 | -€20,177 | -62.7% |
| Taxes | 450/3 | €32,161 | €11,984 | -€20,177 | -62.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,354 | €14,123 | -€1,231 | -8.0% |
| Other operating charges | 640/8 | €503 | €566 | +€64 | +12.6% |
| Gross operating margin | 9900 | €141,814 | €97,102 | -€44,711 | -31.5% |
| Operating profit (loss) | 9901 | €125,956 | €82,413 | -€43,544 | -34.6% |
| Financial income | 75/76B | €21 | €1,349 | +€1,328 | +6,316% |
| Recurring financial income | 75 | €21 | €1,349 | +€1,328 | +6,316% |
| Financial charges | 65/66B | €434 | €258 | -€177 | -40.7% |
| Recurring financial charges | 65 | €434 | €258 | -€177 | -40.7% |
| Profit (loss) for the period before taxes | 9903 | €125,543 | €83,504 | -€42,039 | -33.5% |
| Income taxes | 67/77 | €36,123 | €23,359 | -€12,764 | -35.3% |
| Profit (loss) for the period | 9904 | €89,420 | €60,145 | -€29,275 | -32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €89,420 | €60,145 | -€29,275 | -32.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.