WIN2BE: 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.
WIN2BE
Largest movements
- Current investments +€40,000
up €40,000 (+400.0%), from €10,000 to €50,000
- Tangible fixed assets -€3,642
down €3,642 (-9.4%), from €38,753 to €35,111
of which Land and buildings: -€3,474
- Cash -€2,925
down €2,925 (-5.9%), from €49,968 to €47,043
mainly Current investments (-€40,000) and Other debts (-€13,382)
- Deferred charges and accrued income +€2,419
new in 2025: €2,419
- Reserves +€43,192
up €43,192 (+122.6%), from €35,234 to €78,426
of which Distributable reserves: +€43,192
- Other debts -€13,382
down €13,382 (-56.7%), from €23,603 to €10,220
- Tax, wage and social debts +€6,000
up €6,000 (+145.1%), from €4,134 to €10,135
- Debts after one year -€2,209
down €2,209 (-9.8%), from €22,436 to €20,227
- Profit (loss) carried forward +€1,393
no longer reported in 2025 (was -€1,393)
- Gross operating margin +€28,597
up €28,597 (+67.9%), from €42,132 to €70,729
- Taxes +€7,113
up €7,113 (+73.0%), from €9,742 to €16,855
- Depreciation +€1,269
up €1,269 (+23.5%), from €5,393 to €6,663
- Other operating charges +€713
up €713 (+79.9%), from €893 to €1,606
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 | €99,071 | €134,923 | +€35,852 | +36.2% |
| Fixed assets | 21/28 | €39,103 | €35,461 | -€3,642 | -9.3% |
| Tangible fixed assets | 22/27 | €38,753 | €35,111 | -€3,642 | -9.4% |
| Land and buildings | 22 | €31,950 | €28,476 | -€3,474 | -10.9% |
| Plant, machinery and equipment | 23 | €3,646 | €3,848 | +€202 | +5.5% |
| Furniture and vehicles | 24 | €3,157 | €2,788 | -€370 | -11.7% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €59,968 | €99,462 | +€39,494 | +65.9% |
| Current investments | 50/53 | €10,000 | €50,000 | +€40,000 | +400.0% |
| Cash at bank and in hand | 54/58 | €49,968 | €47,043 | -€2,925 | -5.9% |
| Deferred charges and accrued income | 490/1 | - | €2,419 | +€2,419 | |
| Total equity and liabilities | 10/49 | €99,071 | €134,923 | +€35,852 | +36.2% |
| Equity | 10/15 | €46,741 | €91,326 | +€44,584 | +95.4% |
| Contributions | 10/11 | €12,900 | €12,900 | = | 0.0% |
| Reserves | 13 | €35,234 | €78,426 | +€43,192 | +122.6% |
| 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 | €33,374 | €76,566 | +€43,192 | +129.4% |
| Profit (loss) carried forward | 14 | -€1,393 | - | +€1,393 | |
| Amounts payable | 17/49 | €52,330 | €43,598 | -€8,732 | -16.7% |
| Amounts payable after more than one year | 17 | €22,436 | €20,227 | -€2,209 | -9.8% |
| Financial debts | 170/4 | €22,436 | €20,227 | -€2,209 | -9.8% |
| Amounts payable within one year | 42/48 | €29,894 | €23,371 | -€6,523 | -21.8% |
| Current portion of amounts payable after more than one year | 42 | €2,104 | €2,209 | +€105 | +5.0% |
| Trade debts | 44 | €54 | €807 | +€754 | +1408.4% |
| Suppliers | 440/4 | €54 | €807 | +€754 | +1408.4% |
| Taxes, remuneration and social security | 45 | €4,134 | €10,135 | +€6,000 | +145.1% |
| Taxes | 450/3 | €4,134 | €10,135 | +€6,000 | +145.1% |
| Other amounts payable | 47/48 | €23,603 | €10,220 | -€13,382 | -56.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,393 | €6,663 | +€1,269 | +23.5% |
| Other operating charges | 640/8 | €893 | €1,606 | +€713 | +79.9% |
| Gross operating margin | 9900 | €42,132 | €70,729 | +€28,597 | +67.9% |
| Operating profit (loss) | 9901 | €35,846 | €62,460 | +€26,614 | +74.2% |
| Financial income | 75/76B | €191 | €486 | +€296 | +155.0% |
| Recurring financial income | 75 | €191 | €486 | +€296 | +155.0% |
| Financial charges | 65/66B | €1,977 | €1,507 | -€469 | -23.7% |
| Recurring financial charges | 65 | €1,977 | €1,507 | -€469 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €34,060 | €61,439 | +€27,379 | +80.4% |
| Income taxes | 67/77 | €9,742 | €16,855 | +€7,113 | +73.0% |
| Profit (loss) for the period | 9904 | €24,318 | €44,584 | +€20,266 | +83.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,318 | €44,584 | +€20,266 | +83.3% |
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 1 October 2026 via checked.be.