WIKIMO: 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.
WIKIMO
Largest movements
- Cash +€12,483
up €12,483 (+52.5%), from €23,758 to €36,241
mainly Receivables within one year (+€11,702) and Net result for the year (+€6,380)
- Receivables within one year -€11,702
down €11,702 (-20.8%), from €56,128 to €44,426
of which Trade receivables: -€7,839
- Reserves +€6,350
up €6,350 (+16.0%), from €39,705 to €46,055
of which Distributable reserves: +€6,350
- Tax, wage and social debts -€6,202
down €6,202 (-34.1%), from €18,168 to €11,966
of which Taxes: -€5,030
- Gross operating margin -€13,670
down €13,670 (-17.5%), from €78,084 to €64,414
- Taxes -€3,414
down €3,414 (-45.2%), from €7,546 to €4,132
- Staff costs +€884
up €884 (+1.7%), from €52,371 to €53,255
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 | €115,463 | €115,872 | +€409 | +0.4% |
| Fixed assets | 21/28 | €239 | - | -€239 | |
| Tangible fixed assets | 22/27 | €239 | - | -€239 | |
| Furniture and vehicles | 24 | €239 | - | -€239 | |
| Current assets | 29/58 | €115,224 | €115,872 | +€648 | +0.6% |
| Amounts receivable after more than one year | 29 | €33,000 | €33,000 | = | 0.0% |
| Other amounts receivable | 291 | €33,000 | €33,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €56,128 | €44,426 | -€11,702 | -20.8% |
| Trade receivables | 40 | €50,894 | €43,055 | -€7,839 | -15.4% |
| Other amounts receivable | 41 | €5,234 | €1,371 | -€3,863 | -73.8% |
| Cash at bank and in hand | 54/58 | €23,758 | €36,241 | +€12,483 | +52.5% |
| Deferred charges and accrued income | 490/1 | €2,338 | €2,205 | -€133 | -5.7% |
| Total equity and liabilities | 10/49 | €115,463 | €115,872 | +€409 | +0.4% |
| Equity | 10/15 | €80,058 | €86,438 | +€6,380 | +8.0% |
| Contributions | 10/11 | €23,550 | €23,550 | = | 0.0% |
| Reserves | 13 | €39,705 | €46,055 | +€6,350 | +16.0% |
| Non-distributable reserves | 130/1 | €2,355 | €2,355 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,355 | €2,355 | = | 0.0% |
| Distributable reserves | 133 | €37,350 | €43,700 | +€6,350 | +17.0% |
| Profit (loss) carried forward | 14 | €16,803 | €16,833 | +€30 | +0.2% |
| Amounts payable | 17/49 | €35,405 | €29,434 | -€5,971 | -16.9% |
| Amounts payable within one year | 42/48 | €35,405 | €29,234 | -€6,171 | -17.4% |
| Current portion of amounts payable after more than one year | 42 | €2,536 | €2,512 | -€24 | -0.9% |
| Financial debts | 43 | - | €132 | +€132 | |
| Credit institutions | 430/8 | - | €132 | +€132 | |
| Trade debts | 44 | €3,536 | €3,459 | -€77 | -2.2% |
| Suppliers | 440/4 | €3,536 | €3,459 | -€77 | -2.2% |
| Taxes, remuneration and social security | 45 | €18,168 | €11,966 | -€6,202 | -34.1% |
| Taxes | 450/3 | €5,417 | €387 | -€5,030 | -92.9% |
| Remuneration and social security | 454/9 | €12,751 | €11,579 | -€1,172 | -9.2% |
| Other amounts payable | 47/48 | €11,165 | €11,165 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €200 | +€200 | |
| Remuneration, social security and pensions | 62 | €52,371 | €53,255 | +€884 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €815 | €239 | -€576 | -70.7% |
| Other operating charges | 640/8 | €338 | €63 | -€275 | -81.4% |
| Gross operating margin | 9900 | €78,084 | €64,414 | -€13,670 | -17.5% |
| Operating profit (loss) | 9901 | €24,560 | €10,857 | -€13,703 | -55.8% |
| Financial income | 75/76B | €150 | - | -€150 | |
| Recurring financial income | 75 | €150 | - | -€150 | |
| Financial charges | 65/66B | €396 | €345 | -€51 | -12.9% |
| Recurring financial charges | 65 | €396 | €345 | -€51 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | €24,314 | €10,512 | -€13,802 | -56.8% |
| Income taxes | 67/77 | €7,546 | €4,132 | -€3,414 | -45.2% |
| Profit (loss) for the period | 9904 | €16,768 | €6,380 | -€10,388 | -62.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,768 | €6,380 | -€10,388 | -62.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.