Wikki Finance: 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.
Wikki Finance
Largest movements
- Receivables within one year +€38,706
up €38,706 (+177%), from €21,867 to €60,573
of which Other amounts receivable: +€43,648
- Tangible fixed assets -€7,273
down €7,273 (-32.6%), from €22,337 to €15,065
of which Furniture and vehicles: -€7,973
- Receivables after one year -€7,166
down €7,166 (-7.2%), from €99,586 to €92,420
- Financial fixed assets +€5,920
up €5,920 (+697%), from €850 to €6,770
- Cash -€5,373
down €5,373 (-36.0%), from €14,918 to €9,545
mainly Receivables within one year (-€38,706) and Contributions, distributions and other (-€14,837)
- Reserves +€36,324
up €36,324 (+37.4%), from €97,246 to €133,571
- Debts after one year -€8,826
down €8,826 (-94.3%), from €9,358 to €533
- Other debts +€5,577
up €5,577 (+28.7%), from €19,409 to €24,986
- Trade debts -€5,049
down €5,049 (-57.4%), from €8,801 to €3,752
- Tax, wage and social debts -€4,391
down €4,391 (-31.0%), from €14,178 to €9,787
- Gross operating margin -€12,839
down €12,839 (-16.3%), from €78,596 to €65,758
- Financial income -€8,945
down €8,945 (-31.4%), from €28,441 to €19,497
- Taxes -€5,735
down €5,735 (-23.0%), from €24,921 to €19,186
- Financial charges -€808
down €808 (-33.1%), from €2,446 to €1,637
- Depreciation +€790
up €790 (+7.6%), from €10,391 to €11,181
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 | €169,480 | €195,199 | +€25,719 | +15.2% |
| Fixed assets | 21/28 | €23,187 | €21,835 | -€1,352 | -5.8% |
| Tangible fixed assets | 22/27 | €22,337 | €15,065 | -€7,273 | -32.6% |
| Plant, machinery and equipment | 23 | €0 | €1,066 | +€1,066 | |
| Furniture and vehicles | 24 | €17,055 | €9,081 | -€7,973 | -46.8% |
| Leasing and similar rights | 25 | €1,777 | €888 | -€888 | -50.0% |
| Other tangible fixed assets | 26 | €3,506 | €4,029 | +€523 | +14.9% |
| Financial fixed assets | 28 | €850 | €6,770 | +€5,920 | +697% |
| Current assets | 29/58 | €146,293 | €173,364 | +€27,071 | +18.5% |
| Amounts receivable after more than one year | 29 | €99,586 | €92,420 | -€7,166 | -7.2% |
| Other amounts receivable | 291 | €99,586 | €92,420 | -€7,166 | -7.2% |
| Amounts receivable within one year | 40/41 | €21,867 | €60,573 | +€38,706 | +177% |
| Trade receivables | 40 | €5,948 | €1,006 | -€4,942 | -83.1% |
| Other amounts receivable | 41 | €15,919 | €59,567 | +€43,648 | +274% |
| Current investments | 50/53 | €7,428 | €8,368 | +€940 | +12.7% |
| Cash at bank and in hand | 54/58 | €14,918 | €9,545 | -€5,373 | -36.0% |
| Deferred charges and accrued income | 490/1 | €2,494 | €2,457 | -€37 | -1.5% |
| Total equity and liabilities | 10/49 | €169,480 | €195,199 | +€25,719 | +15.2% |
| Equity | 10/15 | €103,446 | €139,771 | +€36,324 | +35.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €97,246 | €133,571 | +€36,324 | +37.4% |
| Distributable reserves | 133 | €97,246 | €133,571 | +€36,324 | +37.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €66,034 | €55,428 | -€10,606 | -16.1% |
| Amounts payable after more than one year | 17 | €9,358 | €533 | -€8,826 | -94.3% |
| Financial debts | 170/4 | €9,358 | €533 | -€8,826 | -94.3% |
| Amounts payable within one year | 42/48 | €56,052 | €54,895 | -€1,157 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €8,583 | €8,826 | +€242 | +2.8% |
| Financial debts | 43 | €5,081 | €6,745 | +€1,664 | +32.8% |
| Credit institutions | 430/8 | €5,081 | €6,745 | +€1,664 | +32.8% |
| Trade debts | 44 | €8,801 | €3,752 | -€5,049 | -57.4% |
| Suppliers | 440/4 | €8,801 | €3,752 | -€5,049 | -57.4% |
| Advances received on contracts in progress | 46 | - | €800 | +€800 | |
| Taxes, remuneration and social security | 45 | €14,178 | €9,787 | -€4,391 | -31.0% |
| Taxes | 450/3 | €14,178 | €9,787 | -€4,391 | -31.0% |
| Other amounts payable | 47/48 | €19,409 | €24,986 | +€5,577 | +28.7% |
| Accrued charges and deferred income | 492/3 | €623 | €0 | -€623 | -100% |
| Non-recurring operating income | 76A | €4,500 | €0 | -€4,500 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,391 | €11,181 | +€790 | +7.6% |
| Other operating charges | 640/8 | €1,318 | €2,088 | +€770 | +58.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €78,596 | €65,758 | -€12,839 | -16.3% |
| Operating profit (loss) | 9901 | €66,888 | €52,489 | -€14,399 | -21.5% |
| Financial income | 75/76B | €28,441 | €19,497 | -€8,945 | -31.4% |
| Recurring financial income | 75 | €28,441 | €19,497 | -€8,945 | -31.4% |
| Financial charges | 65/66B | €2,446 | €1,637 | -€808 | -33.1% |
| Recurring financial charges | 65 | €2,446 | €1,637 | -€808 | -33.1% |
| Profit (loss) for the period before taxes | 9903 | €92,883 | €70,348 | -€22,535 | -24.3% |
| Income taxes | 67/77 | €24,921 | €19,186 | -€5,735 | -23.0% |
| Profit (loss) for the period | 9904 | €67,962 | €51,162 | -€16,800 | -24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €67,962 | €51,162 | -€16,800 | -24.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.