WIKAFI: 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.
WIKAFI
Largest movements
- Cash +€22,659
up €22,659 (+59.3%), from €38,227 to €60,886
mainly Net result for the year (+€74,137) and Other debts (+€37,668)
- Receivables within one year -€7,831
down €7,831 (-6.9%), from €113,025 to €105,194
- Deferred charges and accrued income +€2,990
up €2,990 (+69.2%), from €4,323 to €7,314
- Tangible fixed assets +€2,630
up €2,630 (+325.2%), from €809 to €3,439
- Other debts +€37,668
up €37,668 (+151.7%), from €24,832 to €62,500
- Trade debts -€33,955
down €33,955 (-38.2%), from €89,001 to €55,046
- Profit (loss) carried forward +€20,137
up €20,137 (+104.6%), from €19,247 to €39,384
- Tax, wage and social debts -€3,403
down €3,403 (-22.3%), from €15,245 to €11,842
- Gross operating margin +€56,859
up €56,859 (+190.5%), from €29,852 to €86,710
- Taxes -€1,157
down €1,157 (-11.8%), from €9,763 to €8,606
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 | €156,385 | €176,832 | +€20,448 | +13.1% |
| Fixed assets | 21/28 | €809 | €3,439 | +€2,630 | +325.2% |
| Tangible fixed assets | 22/27 | €809 | €3,439 | +€2,630 | +325.2% |
| Furniture and vehicles | 24 | €809 | €3,439 | +€2,630 | +325.2% |
| Current assets | 29/58 | €155,576 | €173,393 | +€17,817 | +11.5% |
| Amounts receivable within one year | 40/41 | €113,025 | €105,194 | -€7,831 | -6.9% |
| Trade receivables | 40 | €113,025 | €105,194 | -€7,831 | -6.9% |
| Cash at bank and in hand | 54/58 | €38,227 | €60,886 | +€22,659 | +59.3% |
| Deferred charges and accrued income | 490/1 | €4,323 | €7,314 | +€2,990 | +69.2% |
| Total equity and liabilities | 10/49 | €156,385 | €176,832 | +€20,448 | +13.1% |
| Equity | 10/15 | €27,307 | €47,444 | +€20,137 | +73.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €19,247 | €39,384 | +€20,137 | +104.6% |
| Amounts payable | 17/49 | €129,078 | €129,388 | +€310 | +0.2% |
| Amounts payable within one year | 42/48 | €129,078 | €129,388 | +€310 | +0.2% |
| Trade debts | 44 | €89,001 | €55,046 | -€33,955 | -38.2% |
| Suppliers | 440/4 | €89,001 | €55,046 | -€33,955 | -38.2% |
| Taxes, remuneration and social security | 45 | €15,245 | €11,842 | -€3,403 | -22.3% |
| Taxes | 450/3 | €15,245 | €11,842 | -€3,403 | -22.3% |
| Other amounts payable | 47/48 | €24,832 | €62,500 | +€37,668 | +151.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,094 | €1,923 | +€830 | +75.9% |
| Other operating charges | 640/8 | €2,112 | €1,411 | -€701 | -33.2% |
| Gross operating margin | 9900 | €29,852 | €86,710 | +€56,859 | +190.5% |
| Operating profit (loss) | 9901 | €26,646 | €83,376 | +€56,730 | +212.9% |
| Financial income | 75/76B | €126 | €629 | +€503 | +398.6% |
| Recurring financial income | 75 | €126 | €629 | +€503 | +398.6% |
| Financial charges | 65/66B | €1,617 | €1,261 | -€356 | -22.0% |
| Recurring financial charges | 65 | €1,617 | €1,261 | -€356 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €25,155 | €82,744 | +€57,589 | +228.9% |
| Income taxes | 67/77 | €9,763 | €8,606 | -€1,157 | -11.8% |
| Profit (loss) for the period | 9904 | €15,392 | €74,137 | +€58,746 | +381.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,392 | €74,137 | +€58,746 | +381.7% |
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 6 October 2026 via checked.be.