WiKom: 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.
WiKom
Largest movements
- Cash -€66,405
down €66,405 (-56.2%), from €118,128 to €51,723
mainly Contributions, distributions and other (-€238,439) and Receivables within one year (-€28,640)
- Current investments -€40,127
down €40,127 (-95.3%), from €42,127 to €2,000
- Receivables within one year +€28,640
up €28,640 (+106.0%), from €27,013 to €55,653
of which Other amounts receivable: +€26,720
- Tangible fixed assets -€10,190
down €10,190 (-15.9%), from €64,238 to €54,048
of which Plant, machinery and equipment: -€10,905
- Profit (loss) carried forward -€92,735
down €92,735 (-99.3%), from €93,382 to €647
- Other debts +€47,525
up €47,525 (+84.2%), from €56,475 to €104,000
- Reserves -€41,439
down €41,439 (-97.2%), from €42,621 to €1,183
- Current portion of long-term debt +€10,170
up €10,170 (+126.3%), from €8,055 to €18,225
- Short-term financial debts -€8,453
no longer reported in 2025 (was €8,453)
- Gross operating margin -€28,404
down €28,404 (-16.1%), from €176,255 to €147,851
- Financial income +€11,642
up €11,642 (+1044.3%), from €1,115 to €12,757
- Taxes -€3,848
down €3,848 (-10.6%), from €36,408 to €32,561
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 | €256,052 | €169,930 | -€86,121 | -33.6% |
| Fixed assets | 21/28 | €65,247 | €55,057 | -€10,190 | -15.6% |
| Tangible fixed assets | 22/27 | €64,238 | €54,048 | -€10,190 | -15.9% |
| Land and buildings | 22 | €6,197 | €5,821 | -€377 | -6.1% |
| Plant, machinery and equipment | 23 | €34,654 | €23,750 | -€10,905 | -31.5% |
| Furniture and vehicles | 24 | €23,386 | €24,477 | +€1,092 | +4.7% |
| Financial fixed assets | 28 | €1,010 | €1,010 | = | 0.0% |
| Current assets | 29/58 | €190,804 | €114,873 | -€75,931 | -39.8% |
| Amounts receivable within one year | 40/41 | €27,013 | €55,653 | +€28,640 | +106.0% |
| Trade receivables | 40 | €22,739 | €24,658 | +€1,919 | +8.4% |
| Other amounts receivable | 41 | €4,275 | €30,995 | +€26,720 | +625.1% |
| Current investments | 50/53 | €42,127 | €2,000 | -€40,127 | -95.3% |
| Cash at bank and in hand | 54/58 | €118,128 | €51,723 | -€66,405 | -56.2% |
| Deferred charges and accrued income | 490/1 | €3,536 | €5,497 | +€1,961 | +55.5% |
| Total equity and liabilities | 10/49 | €256,052 | €169,930 | -€86,121 | -33.6% |
| Equity | 10/15 | €136,004 | €1,830 | -€134,174 | -98.7% |
| Reserves | 13 | €42,621 | €1,183 | -€41,439 | -97.2% |
| Distributable reserves | 133 | €42,621 | €1,183 | -€41,439 | -97.2% |
| Profit (loss) carried forward | 14 | €93,382 | €647 | -€92,735 | -99.3% |
| Amounts payable | 17/49 | €120,048 | €168,100 | +€48,052 | +40.0% |
| Amounts payable after more than one year | 17 | €38,522 | €30,297 | -€8,225 | -21.4% |
| Financial debts | 170/4 | €38,522 | €30,297 | -€8,225 | -21.4% |
| Amounts payable within one year | 42/48 | €81,526 | €137,803 | +€56,277 | +69.0% |
| Current portion of amounts payable after more than one year | 42 | €8,055 | €18,225 | +€10,170 | +126.3% |
| Financial debts | 43 | €8,453 | - | -€8,453 | |
| Credit institutions | 430/8 | €8,453 | - | -€8,453 | |
| Trade debts | 44 | €2,264 | €6,738 | +€4,474 | +197.7% |
| Suppliers | 440/4 | €2,264 | €6,738 | +€4,474 | +197.7% |
| Taxes, remuneration and social security | 45 | €6,280 | €8,840 | +€2,561 | +40.8% |
| Taxes | 450/3 | €6,280 | €8,840 | +€2,561 | +40.8% |
| Other amounts payable | 47/48 | €56,475 | €104,000 | +€47,525 | +84.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,793 | €20,227 | -€566 | -2.7% |
| Other operating charges | 640/8 | €1,826 | €2,172 | +€346 | +18.9% |
| Gross operating margin | 9900 | €176,255 | €147,851 | -€28,404 | -16.1% |
| Operating profit (loss) | 9901 | €153,636 | €125,453 | -€28,184 | -18.3% |
| Financial income | 75/76B | €1,115 | €12,757 | +€11,642 | +1044.3% |
| Recurring financial income | 75 | €1,115 | €12,757 | +€11,642 | +1044.3% |
| Financial charges | 65/66B | €1,743 | €1,384 | -€359 | -20.6% |
| Recurring financial charges | 65 | €1,743 | €1,384 | -€359 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €153,008 | €136,826 | -€16,182 | -10.6% |
| Income taxes | 67/77 | €36,408 | €32,561 | -€3,848 | -10.6% |
| Profit (loss) for the period | 9904 | €116,599 | €104,265 | -€12,334 | -10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €116,599 | €104,265 | -€12,334 | -10.6% |
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 6 October 2026 via checked.be.