WIJGO: 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.
WIJGO
Largest movements
- Stocks and contracts +€33,756
up €33,756 (+10.7%), from €316,007 to €349,763
- Cash -€29,717
down €29,717 (-12.3%), from €242,577 to €212,860
mainly Contributions, distributions and other (-€70,000) and Stocks and contracts (-€33,756)
- Tangible fixed assets -€21,381
down €21,381 (-33.4%), from €64,066 to €42,685
- Reserves -€49,437
down €49,437 (-10.0%), from €493,424 to €443,987
of which Distributable reserves: -€49,437
- Other debts +€31,500
up €31,500 (+90.0%), from €35,000 to €66,500
- Tax, wage and social debts -€9,656
down €9,656 (-50.9%), from €18,965 to €9,309
of which Taxes: -€9,980
- Gross operating margin +€21,756
up €21,756 (+32.5%), from €66,934 to €88,690
- Financial income +€15,772
up €15,772 (+402.2%), from €3,921 to €19,693
- Other operating charges -€9,496
down €9,496 (-77.3%), from €12,289 to €2,792
- Taxes +€8,353
up €8,353 (+1385.4%), from €603 to €8,956
- Write-downs +€7,999
new in 2025: €7,999
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 | €762,133 | €737,361 | -€24,772 | -3.3% |
| Fixed assets | 21/28 | €64,066 | €42,685 | -€21,381 | -33.4% |
| Tangible fixed assets | 22/27 | €64,066 | €42,685 | -€21,381 | -33.4% |
| Land and buildings | 22 | €42,953 | €36,375 | -€6,578 | -15.3% |
| Plant, machinery and equipment | 23 | €686 | €0 | -€686 | -100.0% |
| Furniture and vehicles | 24 | €7,191 | €3,287 | -€3,903 | -54.3% |
| Leasing and similar rights | 25 | €13,236 | €3,022 | -€10,214 | -77.2% |
| Current assets | 29/58 | €698,068 | €694,677 | -€3,391 | -0.5% |
| Stocks and contracts in progress | 3 | €316,007 | €349,763 | +€33,756 | +10.7% |
| Stocks | 30/36 | €316,007 | €349,763 | +€33,756 | +10.7% |
| Amounts receivable within one year | 40/41 | €132,279 | €128,567 | -€3,712 | -2.8% |
| Trade receivables | 40 | €106,862 | €108,046 | +€1,183 | +1.1% |
| Other amounts receivable | 41 | €25,417 | €20,522 | -€4,896 | -19.3% |
| Cash at bank and in hand | 54/58 | €242,577 | €212,860 | -€29,717 | -12.3% |
| Deferred charges and accrued income | 490/1 | €7,204 | €3,486 | -€3,718 | -51.6% |
| Total equity and liabilities | 10/49 | €762,133 | €737,361 | -€24,772 | -3.3% |
| Equity | 10/15 | €703,716 | €654,280 | -€49,437 | -7.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €493,424 | €443,987 | -€49,437 | -10.0% |
| Non-distributable reserves | 130/1 | €51,200 | €51,200 | = | 0.0% |
| Legal reserve | 130 | €51,200 | €51,200 | = | 0.0% |
| Distributable reserves | 133 | €442,224 | €392,787 | -€49,437 | -11.2% |
| Profit (loss) carried forward | 14 | €148,293 | €148,293 | = | 0.0% |
| Amounts payable | 17/49 | €58,417 | €83,081 | +€24,665 | +42.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €58,417 | €83,081 | +€24,665 | +42.2% |
| Current portion of amounts payable after more than one year | 42 | €4,337 | €0 | -€4,337 | -100.0% |
| Trade debts | 44 | €115 | €7,273 | +€7,157 | +6209.3% |
| Suppliers | 440/4 | €115 | €7,273 | +€7,157 | +6209.3% |
| Taxes, remuneration and social security | 45 | €18,965 | €9,309 | -€9,656 | -50.9% |
| Taxes | 450/3 | €15,530 | €5,550 | -€9,980 | -64.3% |
| Remuneration and social security | 454/9 | €3,434 | €3,759 | +€324 | +9.4% |
| Other amounts payable | 47/48 | €35,000 | €66,500 | +€31,500 | +90.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €37,348 | €35,427 | -€1,921 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,522 | €30,793 | +€1,271 | +4.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,999 | +€7,999 | |
| Other operating charges | 640/8 | €12,289 | €2,792 | -€9,496 | -77.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €66,934 | €88,690 | +€21,756 | +32.5% |
| Operating profit (loss) | 9901 | -€12,225 | €11,677 | +€23,902 | |
| Financial income | 75/76B | €3,921 | €19,693 | +€15,772 | +402.2% |
| Recurring financial income | 75 | €3,921 | €19,693 | +€15,772 | +402.2% |
| Financial charges | 65/66B | €3,540 | €1,851 | -€1,688 | -47.7% |
| Recurring financial charges | 65 | €3,540 | €1,851 | -€1,688 | -47.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,843 | €29,519 | +€41,363 | |
| Income taxes | 67/77 | €603 | €8,956 | +€8,353 | +1385.4% |
| Profit (loss) for the period | 9904 | -€12,446 | €20,563 | +€33,010 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,446 | €20,563 | +€33,010 |
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.