WINconception: 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.
WINconception
Largest movements
- Cash -€8,684
down €8,684 (-85.5%), from €10,160 to €1,476
mainly Contributions, distributions and other (-€22,235) and Other debts (-€8,500)
- Intangible fixed assets -€499
down €499 (-35.5%), from €1,404 to €905
- Other debts -€8,500
no longer reported in 2025 (was €8,500)
- Profit (loss) carried forward -€5,918
down €5,918 (-100.0%), from €5,921 to €3
- Tax, wage and social debts +€4,473
up €4,473 (+151.6%), from €2,949 to €7,422
- Trade debts +€519
up €519 (+87.7%), from €592 to €1,111
- Gross operating margin +€6,741
up €6,741 (+32.7%), from €20,600 to €27,341
- Taxes +€2,922
up €2,922 (+67.4%), from €4,334 to €7,257
- Other operating charges +€929
up €929 (+89.0%), from €1,044 to €1,973
- Depreciation +€305
up €305 (+22.4%), from €1,361 to €1,666
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 | €36,563 | €27,136 | -€9,426 | -25.8% |
| Fixed assets | 21/28 | €6,703 | €6,418 | -€286 | -4.3% |
| Intangible fixed assets | 21 | €1,404 | €905 | -€499 | -35.5% |
| Tangible fixed assets | 22/27 | €5,299 | €5,513 | +€213 | +4.0% |
| Land and buildings | 22 | €1,796 | €2,769 | +€974 | +54.2% |
| Furniture and vehicles | 24 | €812 | €510 | -€302 | -37.2% |
| Other tangible fixed assets | 26 | €2,691 | €2,234 | -€458 | -17.0% |
| Current assets | 29/58 | €29,859 | €20,718 | -€9,141 | -30.6% |
| Amounts receivable within one year | 40/41 | €17,439 | €17,287 | -€152 | -0.9% |
| Trade receivables | 40 | €4,666 | €3,368 | -€1,298 | -27.8% |
| Other amounts receivable | 41 | €12,773 | €13,919 | +€1,146 | +9.0% |
| Cash at bank and in hand | 54/58 | €10,160 | €1,476 | -€8,684 | -85.5% |
| Deferred charges and accrued income | 490/1 | €2,260 | €1,956 | -€304 | -13.5% |
| Total equity and liabilities | 10/49 | €36,563 | €27,136 | -€9,426 | -25.8% |
| Equity | 10/15 | €24,521 | €18,603 | -€5,918 | -24.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,921 | €3 | -€5,918 | -100.0% |
| Amounts payable | 17/49 | €12,041 | €8,533 | -€3,508 | -29.1% |
| Amounts payable within one year | 42/48 | €12,041 | €8,533 | -€3,508 | -29.1% |
| Trade debts | 44 | €592 | €1,111 | +€519 | +87.7% |
| Suppliers | 440/4 | €592 | €1,111 | +€519 | +87.7% |
| Taxes, remuneration and social security | 45 | €2,949 | €7,422 | +€4,473 | +151.6% |
| Taxes | 450/3 | €2,949 | €7,422 | +€4,473 | +151.6% |
| Other amounts payable | 47/48 | €8,500 | - | -€8,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,361 | €1,666 | +€305 | +22.4% |
| Other operating charges | 640/8 | €1,044 | €1,973 | +€929 | +89.0% |
| Gross operating margin | 9900 | €20,600 | €27,341 | +€6,741 | +32.7% |
| Operating profit (loss) | 9901 | €18,195 | €23,703 | +€5,507 | +30.3% |
| Financial income | 75/76B | €2 | €2 | +€0 | +29.0% |
| Recurring financial income | 75 | €2 | €2 | +€0 | +29.0% |
| Financial charges | 65/66B | €135 | €131 | -€4 | -2.8% |
| Recurring financial charges | 65 | €135 | €131 | -€4 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €18,062 | €23,573 | +€5,511 | +30.5% |
| Income taxes | 67/77 | €4,334 | €7,257 | +€2,922 | +67.4% |
| Profit (loss) for the period | 9904 | €13,728 | €16,317 | +€2,589 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,728 | €16,317 | +€2,589 | +18.9% |
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 12 October 2026 via checked.be.