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
- Tangible fixed assets -€72,578
down €72,578 (-31.6%), from €229,803 to €157,225
of which Furniture and vehicles: -€59,372
- Cash +€51,313
up €51,313 (+31.9%), from €160,933 to €212,246
mainly Depreciation (+€38,502) and Net result for the year (+€36,093)
- Receivables within one year +€4,125
up €4,125 (+65.9%), from €6,258 to €10,383
of which Trade receivables: +€4,125
- Debts after one year -€46,445
down €46,445 (-32.4%), from €143,446 to €97,001
- Reserves +€36,095
up €36,095 (+31.8%), from €113,526 to €149,621
- Trade debts -€8,624
down €8,624 (-78.0%), from €11,050 to €2,426
- Accrued charges and deferred income -€7,544
down €7,544 (-88.7%), from €8,503 to €959
- Tax, wage and social debts +€7,004
up €7,004 (+18.8%), from €37,293 to €44,297
of which Taxes: +€6,079
- Turnover +€413,094
new in 2025: €413,094
- Purchases and services +€201,295
new in 2025: €201,295
- Gross operating margin +€10,553
up €10,553 (+5.2%), from €201,246 to €211,799
- Staff costs +€6,196
up €6,196 (+5.6%), from €111,565 to €117,761
- Depreciation -€5,006
down €5,006 (-11.5%), from €43,508 to €38,502
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 | €408,257 | €386,963 | -€21,294 | -5.2% |
| Fixed assets | 21/28 | €229,803 | €157,225 | -€72,578 | -31.6% |
| Tangible fixed assets | 22/27 | €229,803 | €157,225 | -€72,578 | -31.6% |
| Land and buildings | 22 | €61,364 | €56,100 | -€5,264 | -8.6% |
| Plant, machinery and equipment | 23 | €13,623 | €9,701 | -€3,922 | -28.8% |
| Furniture and vehicles | 24 | €125,513 | €66,141 | -€59,372 | -47.3% |
| Other tangible fixed assets | 26 | €29,303 | €25,283 | -€4,020 | -13.7% |
| Current assets | 29/58 | €178,454 | €229,738 | +€51,284 | +28.7% |
| Stocks and contracts in progress | 3 | €2,583 | - | -€2,583 | |
| Stocks | 30/36 | €2,583 | - | -€2,583 | |
| Amounts receivable within one year | 40/41 | €6,258 | €10,383 | +€4,125 | +65.9% |
| Trade receivables | 40 | €5,160 | €9,285 | +€4,125 | +79.9% |
| Other amounts receivable | 41 | €1,098 | €1,098 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €160,933 | €212,246 | +€51,313 | +31.9% |
| Deferred charges and accrued income | 490/1 | €8,680 | €7,109 | -€1,571 | -18.1% |
| Total equity and liabilities | 10/49 | €408,257 | €386,963 | -€21,294 | -5.2% |
| Equity | 10/15 | €144,811 | €180,906 | +€36,095 | +24.9% |
| Contributions | 10/11 | €8,055 | €8,055 | = | 0.0% |
| Reserves | 13 | €113,526 | €149,621 | +€36,095 | +31.8% |
| Distributable reserves | 133 | €113,526 | €149,621 | +€36,095 | +31.8% |
| Profit (loss) carried forward | 14 | €23,230 | €23,230 | = | 0.0% |
| Amounts payable | 17/49 | €263,446 | €206,057 | -€57,389 | -21.8% |
| Amounts payable after more than one year | 17 | €143,446 | €97,001 | -€46,445 | -32.4% |
| Financial debts | 170/4 | €143,446 | €97,001 | -€46,445 | -32.4% |
| Amounts payable within one year | 42/48 | €111,497 | €108,097 | -€3,400 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €48,364 | €46,445 | -€1,919 | -4.0% |
| Trade debts | 44 | €11,050 | €2,426 | -€8,624 | -78.0% |
| Suppliers | 440/4 | €11,050 | €2,426 | -€8,624 | -78.0% |
| Taxes, remuneration and social security | 45 | €37,293 | €44,297 | +€7,004 | +18.8% |
| Taxes | 450/3 | €19,479 | €25,558 | +€6,079 | +31.2% |
| Remuneration and social security | 454/9 | €17,814 | €18,739 | +€925 | +5.2% |
| Other amounts payable | 47/48 | €14,790 | €14,929 | +€139 | +0.9% |
| Accrued charges and deferred income | 492/3 | €8,503 | €959 | -€7,544 | -88.7% |
| Turnover | 70 | - | €413,094 | +€413,094 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €201,295 | +€201,295 | |
| Remuneration, social security and pensions | 62 | €111,565 | €117,761 | +€6,196 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,508 | €38,502 | -€5,006 | -11.5% |
| Other operating charges | 640/8 | €4,115 | €3,292 | -€823 | -20.0% |
| Gross operating margin | 9900 | €201,246 | €211,799 | +€10,553 | +5.2% |
| Operating profit (loss) | 9901 | €42,058 | €52,244 | +€10,186 | +24.2% |
| Financial income | 75/76B | €10 | €2 | -€8 | -80.0% |
| Recurring financial income | 75 | €10 | €2 | -€8 | -80.0% |
| Financial charges | 65/66B | €7,445 | €6,253 | -€1,192 | -16.0% |
| Recurring financial charges | 65 | €7,445 | €6,253 | -€1,192 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €34,623 | €45,993 | +€11,370 | +32.8% |
| Income taxes | 67/77 | €6,630 | €9,900 | +€3,270 | +49.3% |
| Profit (loss) for the period | 9904 | €27,993 | €36,093 | +€8,100 | +28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,993 | €36,093 | +€8,100 | +28.9% |
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.