WIN COMPUTERS: 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.
WIN COMPUTERS
Largest movements
- Cash +€8,385
up €8,385 (+97.9%), from €8,566 to €16,951
mainly Tax, wage and social debts (+€7,009) and Net result for the year (+€5,030)
- Receivables within one year +€8,367
up €8,367 (+65.7%), from €12,730 to €21,097
of which Trade receivables: +€8,991
- Deferred charges and accrued income -€3,621
down €3,621 (-45.2%), from €8,014 to €4,393
- Stocks and contracts -€2,498
down €2,498 (-3.6%), from €70,106 to €67,608
- Tax, wage and social debts +€7,009
up €7,009 (+37.7%), from €18,589 to €25,599
of which Remuneration and social security: +€5,894
- Profit (loss) carried forward +€5,030
up €5,030 (+27.3%), from -€18,447 to -€13,417
- Other debts +€4,088
up €4,088 (+24.2%), from €16,923 to €21,011
- Short-term financial debts -€3,128
down €3,128 (-12.6%), from €24,915 to €21,787
- Current portion of long-term debt -€2,877
down €2,877 (-56.4%), from €5,103 to €2,225
- Gross operating margin +€2,755
up €2,755 (+7.2%), from €38,515 to €41,270
- Financial income +€1,971
up €1,971 (+742%), from €266 to €2,236
- Staff costs +€1,159
up €1,159 (+3.8%), from €30,234 to €31,393
- Financial charges -€877
down €877 (-16.6%), from €5,289 to €4,412
- Taxes +€624
up €624 (+203%), from €307 to €931
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 | €109,417 | €119,055 | +€9,637 | +8.8% |
| Fixed assets | 21/28 | €10,001 | €9,006 | -€995 | -10.0% |
| Tangible fixed assets | 22/27 | €6,593 | €5,597 | -€995 | -15.1% |
| Plant, machinery and equipment | 23 | €6,593 | €5,597 | -€995 | -15.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €3,409 | €3,409 | = | 0.0% |
| Current assets | 29/58 | €99,416 | €110,049 | +€10,633 | +10.7% |
| Stocks and contracts in progress | 3 | €70,106 | €67,608 | -€2,498 | -3.6% |
| Stocks | 30/36 | €70,106 | €67,608 | -€2,498 | -3.6% |
| Amounts receivable within one year | 40/41 | €12,730 | €21,097 | +€8,367 | +65.7% |
| Trade receivables | 40 | €10,971 | €19,962 | +€8,991 | +82.0% |
| Other amounts receivable | 41 | €1,759 | €1,134 | -€624 | -35.5% |
| Cash at bank and in hand | 54/58 | €8,566 | €16,951 | +€8,385 | +97.9% |
| Deferred charges and accrued income | 490/1 | €8,014 | €4,393 | -€3,621 | -45.2% |
| Total equity and liabilities | 10/49 | €109,417 | €119,055 | +€9,637 | +8.8% |
| Equity | 10/15 | €31,044 | €36,074 | +€5,030 | +16.2% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €12,308 | €12,308 | = | 0.0% |
| Distributable reserves | 133 | €12,308 | €12,308 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,447 | -€13,417 | +€5,030 | +27.3% |
| Amounts payable | 17/49 | €78,373 | €82,980 | +€4,607 | +5.9% |
| Amounts payable after more than one year | 17 | €5,210 | €2,984 | -€2,225 | -42.7% |
| Financial debts | 170/4 | €5,210 | €2,984 | -€2,225 | -42.7% |
| Amounts payable within one year | 42/48 | €73,163 | €79,996 | +€6,833 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €5,103 | €2,225 | -€2,877 | -56.4% |
| Financial debts | 43 | €24,915 | €21,787 | -€3,128 | -12.6% |
| Credit institutions | 430/8 | €24,915 | €21,787 | -€3,128 | -12.6% |
| Trade debts | 44 | €7,633 | €9,374 | +€1,741 | +22.8% |
| Suppliers | 440/4 | €7,633 | €9,374 | +€1,741 | +22.8% |
| Taxes, remuneration and social security | 45 | €18,589 | €25,599 | +€7,009 | +37.7% |
| Taxes | 450/3 | €7,851 | €8,966 | +€1,115 | +14.2% |
| Remuneration and social security | 454/9 | €10,738 | €16,632 | +€5,894 | +54.9% |
| Other amounts payable | 47/48 | €16,923 | €21,011 | +€4,088 | +24.2% |
| Remuneration, social security and pensions | 62 | €30,234 | €31,393 | +€1,159 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,077 | €995 | -€82 | -7.6% |
| Other operating charges | 640/8 | €1,000 | €745 | -€255 | -25.5% |
| Non-recurring operating charges | 66A | €517 | €0 | -€517 | -100% |
| Gross operating margin | 9900 | €38,515 | €41,270 | +€2,755 | +7.2% |
| Operating profit (loss) | 9901 | €5,688 | €8,137 | +€2,449 | +43.1% |
| Financial income | 75/76B | €266 | €2,236 | +€1,971 | +742% |
| Recurring financial income | 75 | €266 | €2,236 | +€1,971 | +742% |
| Financial charges | 65/66B | €5,289 | €4,412 | -€877 | -16.6% |
| Recurring financial charges | 65 | €5,289 | €4,412 | -€877 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €665 | €5,961 | +€5,297 | +797% |
| Income taxes | 67/77 | €307 | €931 | +€624 | +203% |
| Profit (loss) for the period | 9904 | €358 | €5,030 | +€4,672 | +1,306% |
| Profit (loss) for the period to be appropriated | 9905 | €358 | €5,030 | +€4,672 | +1,306% |
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 29 October 2026 via checked.be.