WinAndGrow: 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.
WinAndGrow
Largest movements
- Financial fixed assets +€75,000
up €75,000 (+300%), from €25,000 to €100,000
- Cash -€18,818
down €18,818 (-44.4%), from €42,371 to €23,553
mainly Investment in fixed assets (net) (-€75,000) and Net result for the year (-€33,886)
- Receivables within one year -€14,788
down €14,788 (-94.5%), from €15,653 to €865
of which Trade receivables: -€15,653
- Debts after one year +€68,608
up €68,608 (+411%), from €16,706 to €85,314
- Profit (loss) carried forward -€33,886
new in 2025: -€33,886
- Current portion of long-term debt +€12,518
up €12,518 (+213%), from €5,866 to €18,385
- Tax, wage and social debts -€4,515
down €4,515 (-20.4%), from €22,105 to €17,590
- Accrued charges and deferred income +€1,891
new in 2025: €1,891
- Other operating charges +€44,462
up €44,462 (+7,687%), from €578 to €45,040
- Financial charges +€26,847
up €26,847 (+3,458%), from €776 to €27,624
- Taxes -€14,365
down €14,365 (-97.6%), from €14,725 to €360
- Gross operating margin -€12,587
down €12,587 (-24.6%), from €51,146 to €38,559
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 | €83,024 | €124,798 | +€41,774 | +50.3% |
| Fixed assets | 21/28 | €25,000 | €100,000 | +€75,000 | +300% |
| Financial fixed assets | 28 | €25,000 | €100,000 | +€75,000 | +300% |
| Current assets | 29/58 | €58,024 | €24,798 | -€33,226 | -57.3% |
| Amounts receivable within one year | 40/41 | €15,653 | €865 | -€14,788 | -94.5% |
| Trade receivables | 40 | €15,653 | €0 | -€15,653 | -100% |
| Other amounts receivable | 41 | €0 | €865 | +€865 | |
| Cash at bank and in hand | 54/58 | €42,371 | €23,553 | -€18,818 | -44.4% |
| Deferred charges and accrued income | 490/1 | - | €380 | +€380 | |
| Total equity and liabilities | 10/49 | €83,024 | €124,798 | +€41,774 | +50.3% |
| Equity | 10/15 | €35,121 | €1,235 | -€33,886 | -96.5% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €35,120 | €35,120 | = | 0.0% |
| Distributable reserves | 133 | €35,120 | €35,120 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€33,886 | -€33,886 | |
| Amounts payable | 17/49 | €47,903 | €123,563 | +€75,659 | +158% |
| Amounts payable after more than one year | 17 | €16,706 | €85,314 | +€68,608 | +411% |
| Financial debts | 170/4 | €16,706 | €85,314 | +€68,608 | +411% |
| Amounts payable within one year | 42/48 | €31,198 | €36,358 | +€5,160 | +16.5% |
| Current portion of amounts payable after more than one year | 42 | €5,866 | €18,385 | +€12,518 | +213% |
| Trade debts | 44 | €1,159 | €33 | -€1,127 | -97.2% |
| Suppliers | 440/4 | €1,159 | €33 | -€1,127 | -97.2% |
| Taxes, remuneration and social security | 45 | €22,105 | €17,590 | -€4,515 | -20.4% |
| Taxes | 450/3 | €22,105 | €17,590 | -€4,515 | -20.4% |
| Other amounts payable | 47/48 | €2,067 | €351 | -€1,716 | -83.0% |
| Accrued charges and deferred income | 492/3 | - | €1,891 | +€1,891 | |
| Other operating charges | 640/8 | €578 | €45,040 | +€44,462 | +7,687% |
| Gross operating margin | 9900 | €51,146 | €38,559 | -€12,587 | -24.6% |
| Operating profit (loss) | 9901 | €50,567 | -€6,481 | -€57,049 | |
| Financial income | 75/76B | €887 | €579 | -€309 | -34.8% |
| Recurring financial income | 75 | €887 | €579 | -€309 | -34.8% |
| Financial charges | 65/66B | €776 | €27,624 | +€26,847 | +3,458% |
| Recurring financial charges | 65 | €776 | €27,624 | +€26,847 | +3,458% |
| Profit (loss) for the period before taxes | 9903 | €50,678 | -€33,526 | -€84,204 | |
| Income taxes | 67/77 | €14,725 | €360 | -€14,365 | -97.6% |
| Profit (loss) for the period | 9904 | €35,953 | -€33,886 | -€69,839 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,953 | -€33,886 | -€69,839 |
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 24 October 2026 via checked.be.