WIKA: 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.
WIKA
Largest movements
- Current investments +€559,502
up €559,502 (+110.4%), from €506,760 to €1.1m
- Tangible fixed assets -€426,303
down €426,303 (-8.9%), from €4.8m to €4.4m
of which Plant, machinery and equipment: -€426,038
- Cash -€303,055
down €303,055 (-89.0%), from €340,501 to €37,445
mainly Current investments (-€559,502) and Debts after one year (-€125,426)
- Debts after one year -€125,426
down €125,426 (-10.0%), from €1.3m to €1.1m
- Financial income +€15,148
up €15,148 (+128.5%), from €11,787 to €26,935
- Gross operating margin +€9,216
up €9,216 (+2.3%), from €400,927 to €410,143
- Financial charges -€4,449
down €4,449 (-20.0%), from €22,193 to €17,743
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,685,009 | €5,515,208 | -€169,801 | -3.0% |
| Fixed assets | 21/28 | €4,780,602 | €4,354,299 | -€426,303 | -8.9% |
| Tangible fixed assets | 22/27 | €4,780,602 | €4,354,299 | -€426,303 | -8.9% |
| Plant, machinery and equipment | 23 | €4,780,337 | €4,354,299 | -€426,038 | -8.9% |
| Furniture and vehicles | 24 | €265 | - | -€265 | |
| Current assets | 29/58 | €904,407 | €1,160,909 | +€256,502 | +28.4% |
| Amounts receivable within one year | 40/41 | €49,309 | €55,128 | +€5,819 | +11.8% |
| Trade receivables | 40 | €41,659 | €46,203 | +€4,544 | +10.9% |
| Other amounts receivable | 41 | €7,650 | €8,925 | +€1,275 | +16.7% |
| Current investments | 50/53 | €506,760 | €1,066,261 | +€559,502 | +110.4% |
| Cash at bank and in hand | 54/58 | €340,501 | €37,445 | -€303,055 | -89.0% |
| Deferred charges and accrued income | 490/1 | €7,838 | €2,075 | -€5,763 | -73.5% |
| Total equity and liabilities | 10/49 | €5,685,009 | €5,515,208 | -€169,801 | -3.0% |
| Equity | 10/15 | €4,299,250 | €4,258,013 | -€41,238 | -1.0% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Revaluation surpluses | 12 | €1,571,524 | €1,571,524 | = | 0.0% |
| Reserves | 13 | €3,276,119 | €3,276,119 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,276,119 | €3,276,119 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€610,366 | -€651,603 | -€41,238 | -6.8% |
| Amounts payable | 17/49 | €1,385,759 | €1,257,195 | -€128,563 | -9.3% |
| Amounts payable after more than one year | 17 | €1,255,500 | €1,130,074 | -€125,426 | -10.0% |
| Financial debts | 170/4 | €1,255,500 | €1,130,074 | -€125,426 | -10.0% |
| Amounts payable within one year | 42/48 | €130,259 | €127,121 | -€3,138 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €122,667 | €122,667 | = | 0.0% |
| Trade debts | 44 | €5,900 | €4,454 | -€1,446 | -24.5% |
| Suppliers | 440/4 | €5,900 | €4,454 | -€1,446 | -24.5% |
| Taxes, remuneration and social security | 45 | €1,692 | - | -€1,692 | |
| Taxes | 450/3 | €1,692 | - | -€1,692 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €455,545 | €456,190 | +€645 | +0.1% |
| Other operating charges | 640/8 | €2,028 | €4,188 | +€2,160 | +106.5% |
| Gross operating margin | 9900 | €400,927 | €410,143 | +€9,216 | +2.3% |
| Operating profit (loss) | 9901 | -€56,646 | -€50,235 | +€6,411 | +11.3% |
| Financial income | 75/76B | €11,787 | €26,935 | +€15,148 | +128.5% |
| Recurring financial income | 75 | €11,787 | €26,935 | +€15,148 | +128.5% |
| Financial charges | 65/66B | €22,193 | €17,743 | -€4,449 | -20.0% |
| Recurring financial charges | 65 | €22,193 | €17,743 | -€4,449 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | -€67,052 | -€41,044 | +€26,008 | +38.8% |
| Income taxes | 67/77 | €251 | €194 | -€57 | -22.8% |
| Profit (loss) for the period | 9904 | -€67,303 | -€41,238 | +€26,065 | +38.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€67,303 | -€41,238 | +€26,065 | +38.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.