WIND: 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.
WIND
Largest movements
- Current assets -€316,000
down €316,000 (-15.0%), from €2.1m to €1.8m
of which Cash: -€782,477
- Financial fixed assets +€250,000
up €250,000 (+1111.1%), from €22,500 to €272,500
- Equity -€33,010
down €33,010 (-1.6%), from €2.1m to €2.1m
of which Profit (loss) carried forward: -€33,010
- Debts within one year -€30,700
down €30,700 (-76.8%), from €39,990 to €9,290
- Gross operating margin -€15,592
down €15,592 (-69.7%), from €22,382 to €6,791
- Taxes -€12,586
down €12,586, from €9,201 to -€3,385
From the 2015 result to the 2016 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2015 | 2016 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,141,569 | €2,077,859 | -€63,710 | -3.0% |
| Fixed assets | 21/28 | €28,765 | €281,055 | +€252,290 | +877.1% |
| Tangible fixed assets | 22/27 | €6,265 | €8,555 | +€2,290 | +36.6% |
| Financial fixed assets | 28 | €22,500 | €272,500 | +€250,000 | +1111.1% |
| Current assets | 29/58 | €2,112,804 | €1,796,804 | -€316,000 | -15.0% |
| Amounts receivable within one year | 40/41 | €44,749 | €41,181 | -€3,568 | -8.0% |
| Current investments | 50/53 | €957,402 | €1,350,640 | +€393,239 | +41.1% |
| Cash at bank and in hand | 54/58 | €1,110,653 | €328,176 | -€782,477 | -70.5% |
| Total equity and liabilities | 10/49 | €2,141,569 | €2,077,859 | -€63,710 | -3.0% |
| Equity | 10/15 | €2,101,579 | €2,068,569 | -€33,010 | -1.6% |
| Contributions | 10/11 | €32,615 | €32,615 | = | 0.0% |
| Reserves | 13 | €3,262 | €3,262 | = | 0.0% |
| Profit (loss) carried forward | 14 | €516,567 | €483,557 | -€33,010 | -6.4% |
| Amounts payable | 17/49 | €39,990 | €9,290 | -€30,700 | -76.8% |
| Amounts payable within one year | 42/48 | €39,990 | €9,290 | -€30,700 | -76.8% |
| Trade debts | 44 | €27,329 | €7,323 | -€20,006 | -73.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,132 | €2,255 | +€123 | +5.8% |
| Gross operating margin | 9900 | €22,382 | €6,791 | -€15,592 | -69.7% |
| Operating profit (loss) | 9901 | €20,042 | €3,736 | -€16,306 | -81.4% |
| Recurring financial income | 75 | €5,375 | €7,293 | +€1,918 | +35.7% |
| Recurring financial charges | 65 | -€517 | €47,423 | +€47,940 | |
| Profit (loss) for the period before taxes | 9903 | €160,147 | -€36,395 | -€196,542 | |
| Income taxes | 67/77 | €9,201 | -€3,385 | -€12,586 | |
| Profit (loss) for the period | 9904 | €150,946 | -€33,010 | -€183,956 | |
| Profit (loss) for the period to be appropriated | 9905 | €150,946 | -€33,010 | -€183,956 |
Source: filed annual accounts (NBB), financial years ended 31 December 2015 and 31 December 2016. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.