WINCONCEPT: 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.
WINCONCEPT
Largest movements
- Receivables within one year -€99,577
down €99,577 (-94.8%), from €105,071 to €5,494
of which Other amounts receivable: -€92,011
- Stocks and contracts +€2,118
up €2,118 (+16.3%), from €13,023 to €15,141
- Cash +€1,828
up €1,828 (+66.4%), from €2,754 to €4,582
mainly Receivables within one year (+€99,577) and Tax, wage and social debts (+€820)
- Profit (loss) carried forward -€50,408
down €50,408 (-306.5%), from -€16,448 to -€66,856
- Other debts -€43,705
down €43,705 (-38.0%), from €114,898 to €71,193
- Trade debts -€1,900
down €1,900 (-41.4%), from €4,588 to €2,688
- Other operating charges +€9,880
up €9,880 (+47.8%), from €20,687 to €30,567
- Gross operating margin +€8,437
up €8,437 (+142.4%), from €5,923 to €14,360
- Depreciation -€479
no longer reported in 2025 (was €479)
- Financial income -€370
down €370 (-100.0%), from €370 to €0
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 | €121,553 | €26,360 | -€95,193 | -78.3% |
| Current assets | 29/58 | €121,553 | €26,360 | -€95,193 | -78.3% |
| Stocks and contracts in progress | 3 | €13,023 | €15,141 | +€2,118 | +16.3% |
| Stocks | 30/36 | €13,023 | €15,141 | +€2,118 | +16.3% |
| Amounts receivable within one year | 40/41 | €105,071 | €5,494 | -€99,577 | -94.8% |
| Trade receivables | 40 | €8,352 | €786 | -€7,566 | -90.6% |
| Other amounts receivable | 41 | €96,719 | €4,708 | -€92,011 | -95.1% |
| Cash at bank and in hand | 54/58 | €2,754 | €4,582 | +€1,828 | +66.4% |
| Deferred charges and accrued income | 490/1 | €705 | €1,143 | +€438 | +62.1% |
| Total equity and liabilities | 10/49 | €121,553 | €26,360 | -€95,193 | -78.3% |
| Equity | 10/15 | -€10,248 | -€60,656 | -€50,408 | -491.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,448 | -€66,856 | -€50,408 | -306.5% |
| Amounts payable | 17/49 | €131,801 | €87,016 | -€44,785 | -34.0% |
| Amounts payable within one year | 42/48 | €131,801 | €87,016 | -€44,785 | -34.0% |
| Trade debts | 44 | €4,588 | €2,688 | -€1,900 | -41.4% |
| Suppliers | 440/4 | €4,588 | €2,688 | -€1,900 | -41.4% |
| Taxes, remuneration and social security | 45 | €12,315 | €13,135 | +€820 | +6.7% |
| Taxes | 450/3 | €12,315 | €13,135 | +€820 | +6.7% |
| Other amounts payable | 47/48 | €114,898 | €71,193 | -€43,705 | -38.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €479 | - | -€479 | |
| Other operating charges | 640/8 | €20,687 | €30,567 | +€9,880 | +47.8% |
| Non-recurring operating charges | 66A | €503 | €33,442 | +€32,939 | +6548.5% |
| Gross operating margin | 9900 | €5,923 | €14,360 | +€8,437 | +142.4% |
| Operating profit (loss) | 9901 | -€15,746 | -€49,649 | -€33,903 | -215.3% |
| Financial income | 75/76B | €370 | €0 | -€370 | -100.0% |
| Recurring financial income | 75 | €370 | €0 | -€370 | -100.0% |
| Financial charges | 65/66B | €285 | €373 | +€88 | +31.0% |
| Recurring financial charges | 65 | €285 | €373 | +€88 | +31.0% |
| Profit (loss) for the period before taxes | 9903 | -€15,661 | -€50,022 | -€34,361 | -219.4% |
| Income taxes | 67/77 | €494 | €386 | -€108 | -21.9% |
| Profit (loss) for the period | 9904 | -€16,155 | -€50,408 | -€34,253 | -212.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,155 | -€50,408 | -€34,253 | -212.0% |
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 10 October 2026 via checked.be.