WiNaMi: 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.
WiNaMi
Largest movements
- Receivables within one year +€113,973
up €113,973 (+47.0%), from €242,420 to €356,393
of which Other amounts receivable: +€101,473
- Trade debts +€39,209
up €39,209 (+1249.5%), from €3,138 to €42,347
- Reserves +€30,352
up €30,352 (+197.5%), from €15,365 to €45,718
of which Distributable reserves: +€30,352
- Tax, wage and social debts +€27,548
up €27,548 (+2840.8%), from €970 to €28,517
- Other debts +€10,123
up €10,123 (+4.9%), from €207,023 to €217,146
- Advances received +€7,500
new in 2024: €7,500
- Gross operating margin +€47,564
up €47,564, from -€2,361 to €45,203
- Taxes +€18,038
up €18,038, from €0 to €18,038
- Financial income +€4,753
up €4,753 (+41.6%), from €11,434 to €16,186
- Financial charges +€1,003
up €1,003 (+9.0%), from €11,154 to €12,157
- Other operating charges +€842
new in 2024: €842
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €243,829 | €359,349 | +€115,520 | +47.4% |
| Fixed assets | 21/28 | €1,326 | €1,326 | = | 0.0% |
| Financial fixed assets | 28 | €1,326 | €1,326 | = | 0.0% |
| Current assets | 29/58 | €242,503 | €358,023 | +€115,520 | +47.6% |
| Amounts receivable within one year | 40/41 | €242,420 | €356,393 | +€113,973 | +47.0% |
| Trade receivables | 40 | €4,872 | €17,372 | +€12,500 | +256.6% |
| Other amounts receivable | 41 | €237,548 | €339,021 | +€101,473 | +42.7% |
| Cash at bank and in hand | 54/58 | €16 | €1,629 | +€1,613 | +10153.5% |
| Deferred charges and accrued income | 490/1 | €67 | €0 | -€67 | -100.0% |
| Total equity and liabilities | 10/49 | €243,829 | €359,349 | +€115,520 | +47.4% |
| Equity | 10/15 | €21,565 | €51,918 | +€30,352 | +140.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €15,365 | €45,718 | +€30,352 | +197.5% |
| 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 | €13,505 | €43,858 | +€30,352 | +224.7% |
| Amounts payable | 17/49 | €222,263 | €307,431 | +€85,168 | +38.3% |
| Amounts payable within one year | 42/48 | €211,131 | €295,510 | +€84,379 | +40.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €3,138 | €42,347 | +€39,209 | +1249.5% |
| Suppliers | 440/4 | €3,138 | €42,347 | +€39,209 | +1249.5% |
| Advances received on contracts in progress | 46 | - | €7,500 | +€7,500 | |
| Taxes, remuneration and social security | 45 | €970 | €28,517 | +€27,548 | +2840.8% |
| Taxes | 450/3 | €970 | €28,517 | +€27,548 | +2840.8% |
| Other amounts payable | 47/48 | €207,023 | €217,146 | +€10,123 | +4.9% |
| Accrued charges and deferred income | 492/3 | €11,133 | €11,922 | +€789 | +7.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Other operating charges | 640/8 | - | €842 | +€842 | |
| Gross operating margin | 9900 | -€2,361 | €45,203 | +€47,564 | |
| Operating profit (loss) | 9901 | -€2,361 | €44,361 | +€46,722 | |
| Financial income | 75/76B | €11,434 | €16,186 | +€4,753 | +41.6% |
| Recurring financial income | 75 | €11,434 | €16,186 | +€4,753 | +41.6% |
| Financial charges | 65/66B | €11,154 | €12,157 | +€1,003 | +9.0% |
| Recurring financial charges | 65 | €11,154 | €12,157 | +€1,003 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,081 | €48,391 | +€50,472 | |
| Income taxes | 67/77 | €0 | €18,038 | +€18,038 | |
| Profit (loss) for the period | 9904 | -€2,081 | €30,352 | +€32,434 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,081 | €30,352 | +€32,434 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.