WIKAVI: 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.
WIKAVI
Largest movements
- Cash -€17,306
down €17,306 (-68.4%), from €25,319 to €8,013
mainly Net result for the year (-€33,625) and Tax, wage and social debts (-€3,510)
- Receivables within one year +€883
up €883 (+3.3%), from €26,921 to €27,804
of which Trade receivables: +€968
- Profit (loss) carried forward -€25,941
new in 2025: -€25,941
- Trade debts +€19,451
up €19,451 (+66.4%), from €29,273 to €48,724
- Reserves -€7,684
down €7,684 (-100.0%), from €7,684 to €0
- Tax, wage and social debts -€3,510
down €3,510 (-16.6%), from €21,107 to €17,597
of which Taxes: -€5,477
- Other debts +€1,074
new in 2025: €1,074
- Gross operating margin -€46,920
down €46,920 (-37.8%), from €124,280 to €77,360
- Staff costs -€10,113
down €10,113 (-8.8%), from €115,268 to €105,155
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 | €66,124 | €49,514 | -€16,610 | -25.1% |
| Fixed assets | 21/28 | €3,023 | €3,148 | +€125 | +4.1% |
| Tangible fixed assets | 22/27 | €3,023 | €3,148 | +€125 | +4.1% |
| Plant, machinery and equipment | 23 | €873 | €665 | -€208 | -23.9% |
| Furniture and vehicles | 24 | - | €578 | +€578 | |
| Other tangible fixed assets | 26 | €2,150 | €1,905 | -€245 | -11.4% |
| Current assets | 29/58 | €63,101 | €46,367 | -€16,734 | -26.5% |
| Stocks and contracts in progress | 3 | €10,861 | €10,550 | -€312 | -2.9% |
| Stocks | 30/36 | €10,861 | €10,550 | -€312 | -2.9% |
| Amounts receivable within one year | 40/41 | €26,921 | €27,804 | +€883 | +3.3% |
| Trade receivables | 40 | €26,835 | €27,804 | +€968 | +3.6% |
| Other amounts receivable | 41 | €85 | €0 | -€85 | -100.0% |
| Cash at bank and in hand | 54/58 | €25,319 | €8,013 | -€17,306 | -68.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €66,124 | €49,514 | -€16,610 | -25.1% |
| Equity | 10/15 | €15,744 | -€17,881 | -€33,625 | |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €7,684 | €0 | -€7,684 | -100.0% |
| Distributable reserves | 133 | €7,684 | €0 | -€7,684 | -100.0% |
| Profit (loss) carried forward | 14 | - | -€25,941 | -€25,941 | |
| Amounts payable | 17/49 | €50,380 | €67,395 | +€17,015 | +33.8% |
| Amounts payable within one year | 42/48 | €50,380 | €67,395 | +€17,015 | +33.8% |
| Trade debts | 44 | €29,273 | €48,724 | +€19,451 | +66.4% |
| Suppliers | 440/4 | €29,273 | €48,724 | +€19,451 | +66.4% |
| Taxes, remuneration and social security | 45 | €21,107 | €17,597 | -€3,510 | -16.6% |
| Taxes | 450/3 | €11,909 | €6,431 | -€5,477 | -46.0% |
| Remuneration and social security | 454/9 | €9,198 | €11,166 | +€1,967 | +21.4% |
| Other amounts payable | 47/48 | - | €1,074 | +€1,074 | |
| Remuneration, social security and pensions | 62 | €115,268 | €105,155 | -€10,113 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €413 | €701 | +€288 | +69.6% |
| Other operating charges | 640/8 | €3,995 | €3,753 | -€242 | -6.1% |
| Gross operating margin | 9900 | €124,280 | €77,360 | -€46,920 | -37.8% |
| Operating profit (loss) | 9901 | €4,603 | -€32,250 | -€36,853 | |
| Financial income | 75/76B | - | €389 | +€389 | |
| Recurring financial income | 75 | - | €389 | +€389 | |
| Financial charges | 65/66B | €2,265 | €1,591 | -€674 | -29.8% |
| Recurring financial charges | 65 | €2,265 | €1,591 | -€674 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | €2,338 | -€33,451 | -€35,789 | |
| Income taxes | 67/77 | €515 | €173 | -€342 | -66.4% |
| Profit (loss) for the period | 9904 | €1,823 | -€33,625 | -€35,447 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,823 | -€33,625 | -€35,447 |
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.