WIKAN: 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.
WIKAN
Largest movements
- Tangible fixed assets +€17,308
up €17,308 (+54.5%), from €31,749 to €49,057
of which Furniture and vehicles: +€21,494
- Receivables within one year -€9,909
down €9,909 (-58.0%), from €17,078 to €7,170
of which Trade receivables: -€14,714
- Cash +€6,279
up €6,279 (+13.8%), from €45,648 to €51,927
mainly Net result for the year (+€18,491) and Receivables within one year (+€9,909)
- Reserves +€18,491
up €18,491 (+35.0%), from €52,875 to €71,366
- Debts after one year -€2,353
down €2,353 (-24.7%), from €9,532 to €7,179
- Other debts -€1,488
down €1,488 (-44.3%), from €3,362 to €1,874
- Gross operating margin +€4,771
up €4,771 (+12.8%), from €37,262 to €42,032
- Other operating charges +€3,191
up €3,191 (+212%), from €1,505 to €4,696
- Staff costs +€792
new in 2024: €792
- Taxes -€753
down €753 (-8.5%), from €8,864 to €8,110
- Depreciation +€647
up €647 (+7.3%), from €8,853 to €9,500
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.
Derived cash bridge
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 | €94,488 | €108,154 | +€13,667 | +14.5% |
| Fixed assets | 21/28 | €31,749 | €49,057 | +€17,308 | +54.5% |
| Tangible fixed assets | 22/27 | €31,749 | €49,057 | +€17,308 | +54.5% |
| Land and buildings | 22 | €29,444 | €24,574 | -€4,870 | -16.5% |
| Plant, machinery and equipment | 23 | €2,306 | €2,990 | +€684 | +29.7% |
| Furniture and vehicles | 24 | - | €21,494 | +€21,494 | |
| Current assets | 29/58 | €62,738 | €59,097 | -€3,641 | -5.8% |
| Stocks and contracts in progress | 3 | €12 | - | -€12 | |
| Stocks | 30/36 | €12 | - | -€12 | |
| Amounts receivable within one year | 40/41 | €17,078 | €7,170 | -€9,909 | -58.0% |
| Trade receivables | 40 | €14,994 | €280 | -€14,714 | -98.1% |
| Other amounts receivable | 41 | €2,085 | €6,890 | +€4,805 | +230% |
| Cash at bank and in hand | 54/58 | €45,648 | €51,927 | +€6,279 | +13.8% |
| Total equity and liabilities | 10/49 | €94,488 | €108,154 | +€13,667 | +14.5% |
| Equity | 10/15 | €59,075 | €77,566 | +€18,491 | +31.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €52,875 | €71,366 | +€18,491 | +35.0% |
| Distributable reserves | 133 | €52,875 | €71,366 | +€18,491 | +35.0% |
| Amounts payable | 17/49 | €35,412 | €30,588 | -€4,824 | -13.6% |
| Amounts payable after more than one year | 17 | €9,532 | €7,179 | -€2,353 | -24.7% |
| Financial debts | 170/4 | €9,532 | €7,179 | -€2,353 | -24.7% |
| Amounts payable within one year | 42/48 | €25,880 | €23,410 | -€2,471 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | €2,301 | €2,353 | +€53 | +2.3% |
| Trade debts | 44 | €2,427 | €2,172 | -€256 | -10.5% |
| Suppliers | 440/4 | €2,427 | €2,172 | -€256 | -10.5% |
| Taxes, remuneration and social security | 45 | €17,790 | €17,011 | -€780 | -4.4% |
| Taxes | 450/3 | €16,556 | €17,011 | +€455 | +2.7% |
| Remuneration and social security | 454/9 | €1,235 | - | -€1,235 | |
| Other amounts payable | 47/48 | €3,362 | €1,874 | -€1,488 | -44.3% |
| Remuneration, social security and pensions | 62 | - | €792 | +€792 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,853 | €9,500 | +€647 | +7.3% |
| Other operating charges | 640/8 | €1,505 | €4,696 | +€3,191 | +212% |
| Gross operating margin | 9900 | €37,262 | €42,032 | +€4,771 | +12.8% |
| Operating profit (loss) | 9901 | €26,904 | €27,044 | +€140 | +0.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €482 | €443 | -€39 | -8.1% |
| Recurring financial charges | 65 | €482 | €443 | -€39 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €26,422 | €26,601 | +€179 | +0.7% |
| Income taxes | 67/77 | €8,864 | €8,110 | -€753 | -8.5% |
| Profit (loss) for the period | 9904 | €17,558 | €18,491 | +€933 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,558 | €18,491 | +€933 | +5.3% |
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 19 October 2026 via checked.be.