WIKE & BINE: 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.
WIKE & BINE
Largest movements
- Tangible fixed assets +€137,368
up €137,368 (+92.1%), from €149,103 to €286,470
of which Land and buildings: +€96,695
- Cash +€112,727
up €112,727 (+822%), from €13,715 to €126,442
mainly Other debts (+€300,000) and Depreciation (+€13,421)
- Receivables within one year -€6,347
down €6,347 (-57.6%), from €11,025 to €4,679
of which Trade receivables: -€8,804
- Other debts +€300,000
up €300,000 (+500%), from €60,002 to €360,002
- Profit (loss) carried forward -€54,955
down €54,955 (-146%), from -€37,699 to -€92,655
- Gross operating margin -€13,667
down €13,667 (-50.0%), from -€27,338 to -€41,005
- Depreciation +€3,477
up €3,477 (+35.0%), from €9,944 to €13,421
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 | €176,240 | €419,863 | +€243,623 | +138% |
| Fixed assets | 21/28 | €150,934 | €287,887 | +€136,953 | +90.7% |
| Intangible fixed assets | 21 | €1,831 | €1,417 | -€415 | -22.6% |
| Tangible fixed assets | 22/27 | €149,103 | €286,470 | +€137,368 | +92.1% |
| Land and buildings | 22 | €94,637 | €191,332 | +€96,695 | +102% |
| Plant, machinery and equipment | 23 | €34,565 | €49,269 | +€14,704 | +42.5% |
| Furniture and vehicles | 24 | €19,902 | €13,902 | -€6,000 | -30.1% |
| Assets under construction and advance payments | 27 | - | €31,968 | +€31,968 | |
| Current assets | 29/58 | €25,306 | €131,976 | +€106,670 | +422% |
| Amounts receivable within one year | 40/41 | €11,025 | €4,679 | -€6,347 | -57.6% |
| Trade receivables | 40 | €10,544 | €1,741 | -€8,804 | -83.5% |
| Other amounts receivable | 41 | €481 | €2,938 | +€2,457 | +511% |
| Cash at bank and in hand | 54/58 | €13,715 | €126,442 | +€112,727 | +822% |
| Deferred charges and accrued income | 490/1 | €566 | €855 | +€289 | +51.2% |
| Total equity and liabilities | 10/49 | €176,240 | €419,863 | +€243,623 | +138% |
| Equity | 10/15 | €112,301 | €57,345 | -€54,955 | -48.9% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,699 | -€92,655 | -€54,955 | -146% |
| Amounts payable | 17/49 | €63,940 | €362,518 | +€298,578 | +467% |
| Amounts payable within one year | 42/48 | €63,940 | €362,518 | +€298,578 | +467% |
| Trade debts | 44 | €3,938 | €2,516 | -€1,422 | -36.1% |
| Suppliers | 440/4 | €3,938 | €2,516 | -€1,422 | -36.1% |
| Other amounts payable | 47/48 | €60,002 | €360,002 | +€300,000 | +500% |
| Non-recurring operating income | 76A | - | €1,885 | +€1,885 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,944 | €13,421 | +€3,477 | +35.0% |
| Other operating charges | 640/8 | €384 | €712 | +€328 | +85.2% |
| Gross operating margin | 9900 | -€27,338 | -€41,005 | -€13,667 | -50.0% |
| Operating profit (loss) | 9901 | -€37,667 | -€55,138 | -€17,472 | -46.4% |
| Financial income | 75/76B | €5 | €237 | +€232 | +4,639% |
| Recurring financial income | 75 | €5 | €237 | +€232 | +4,639% |
| Financial charges | 65/66B | €38 | €54 | +€16 | +42.6% |
| Recurring financial charges | 65 | €38 | €54 | +€16 | +42.6% |
| Profit (loss) for the period before taxes | 9903 | -€37,699 | -€54,955 | -€17,256 | -45.8% |
| Profit (loss) for the period | 9904 | -€37,699 | -€54,955 | -€17,256 | -45.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,699 | -€54,955 | -€17,256 | -45.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.