WiKiT: 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.
WiKiT
Largest movements
- Cash +€41,744
up €41,744 (+110.9%), from €37,627 to €79,371
mainly Net result for the year (+€49,071) and Other debts (+€44,717)
- Receivables after one year -€19,813
down €19,813 (-10.6%), from €186,334 to €166,521
- Receivables within one year -€16,006
down €16,006 (-39.7%), from €40,294 to €24,288
of which Trade receivables: -€23,899
- Tangible fixed assets +€8,817
up €8,817 (+49.1%), from €17,973 to €26,790
of which Furniture and vehicles: +€8,559
- Other debts +€44,717
up €44,717 (+136.7%), from €32,705 to €77,422
- Reserves -€28,351
down €28,351 (-12.1%), from €233,579 to €205,228
of which Distributable reserves: -€28,351
- Tax, wage and social debts -€3,092
down €3,092 (-88.5%), from €3,494 to €402
- Gross operating margin -€3,335
down €3,335 (-4.8%), from €70,206 to €66,871
- Taxes -€2,954
down €2,954 (-13.4%), from €22,096 to €19,142
- Depreciation +€2,446
up €2,446 (+107.8%), from €2,269 to €4,715
- Financial income -€1,513
down €1,513 (-11.6%), from €13,006 to €11,494
- Other operating charges +€914
up €914 (+78.7%), from €1,161 to €2,074
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 | €283,895 | €298,041 | +€14,146 | +5.0% |
| Fixed assets | 21/28 | €17,973 | €26,790 | +€8,817 | +49.1% |
| Tangible fixed assets | 22/27 | €17,973 | €26,790 | +€8,817 | +49.1% |
| Plant, machinery and equipment | 23 | €866 | €343 | -€524 | -60.4% |
| Furniture and vehicles | 24 | €12,773 | €21,332 | +€8,559 | +67.0% |
| Other tangible fixed assets | 26 | €4,334 | €5,116 | +€782 | +18.1% |
| Current assets | 29/58 | €265,922 | €271,251 | +€5,329 | +2.0% |
| Amounts receivable after more than one year | 29 | €186,334 | €166,521 | -€19,813 | -10.6% |
| Other amounts receivable | 291 | €186,334 | €166,521 | -€19,813 | -10.6% |
| Amounts receivable within one year | 40/41 | €40,294 | €24,288 | -€16,006 | -39.7% |
| Trade receivables | 40 | €39,302 | €15,403 | -€23,899 | -60.8% |
| Other amounts receivable | 41 | €992 | €8,884 | +€7,893 | +796.0% |
| Cash at bank and in hand | 54/58 | €37,627 | €79,371 | +€41,744 | +110.9% |
| Deferred charges and accrued income | 490/1 | €1,668 | €1,072 | -€596 | -35.8% |
| Total equity and liabilities | 10/49 | €283,895 | €298,041 | +€14,146 | +5.0% |
| Equity | 10/15 | €245,979 | €217,628 | -€28,351 | -11.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €233,579 | €205,228 | -€28,351 | -12.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €231,719 | €203,368 | -€28,351 | -12.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €37,916 | €80,413 | +€42,497 | +112.1% |
| Amounts payable within one year | 42/48 | €37,916 | €80,413 | +€42,497 | +112.1% |
| Trade debts | 44 | €1,718 | €2,589 | +€872 | +50.7% |
| Suppliers | 440/4 | €1,718 | €2,589 | +€872 | +50.7% |
| Taxes, remuneration and social security | 45 | €3,494 | €402 | -€3,092 | -88.5% |
| Taxes | 450/3 | €3,494 | €402 | -€3,092 | -88.5% |
| Other amounts payable | 47/48 | €32,705 | €77,422 | +€44,717 | +136.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,269 | €4,715 | +€2,446 | +107.8% |
| Other operating charges | 640/8 | €1,161 | €2,074 | +€914 | +78.7% |
| Non-recurring operating charges | 66A | €695 | €3,288 | +€2,594 | +373.3% |
| Gross operating margin | 9900 | €70,206 | €66,871 | -€3,335 | -4.8% |
| Operating profit (loss) | 9901 | €66,082 | €56,793 | -€9,288 | -14.1% |
| Financial income | 75/76B | €13,006 | €11,494 | -€1,513 | -11.6% |
| Recurring financial income | 75 | €13,006 | €11,494 | -€1,513 | -11.6% |
| Financial charges | 65/66B | €69 | €74 | +€5 | +6.5% |
| Recurring financial charges | 65 | €69 | €74 | +€5 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €79,019 | €68,213 | -€10,805 | -13.7% |
| Income taxes | 67/77 | €22,096 | €19,142 | -€2,954 | -13.4% |
| Profit (loss) for the period | 9904 | €56,922 | €49,071 | -€7,851 | -13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €56,922 | €49,071 | -€7,851 | -13.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.