WIND@CCOUNT: 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@CCOUNT
Largest movements
- Receivables within one year +€39,689
up €39,689 (+12750.6%), from €311 to €40,000
of which Trade receivables: +€40,000
- Cash -€13,655
down €13,655 (-24.5%), from €55,709 to €42,054
mainly Receivables within one year (-€39,689) and Other debts (-€10,000)
- Reserves +€34,317
up €34,317 (+57.1%), from €60,057 to €94,374
- Other debts -€10,000
down €10,000 (-8.6%), from €116,480 to €106,480
- Gross operating margin +€14,513
up €14,513 (+40.8%), from €35,609 to €50,122
- Taxes +€2,732
up €2,732 (+27.8%), from €9,824 to €12,556
- Depreciation +€1,228
up €1,228 (+434.7%), from €282 to €1,510
- Financial charges -€536
down €536 (-31.0%), from €1,730 to €1,195
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 | €278,902 | €303,425 | +€24,523 | +8.8% |
| Fixed assets | 21/28 | €222,882 | €221,372 | -€1,510 | -0.7% |
| Tangible fixed assets | 22/27 | €2,882 | €1,372 | -€1,510 | -52.4% |
| Furniture and vehicles | 24 | €2,882 | €1,372 | -€1,510 | -52.4% |
| Financial fixed assets | 28 | €220,000 | €220,000 | = | 0.0% |
| Current assets | 29/58 | €56,020 | €82,054 | +€26,034 | +46.5% |
| Amounts receivable within one year | 40/41 | €311 | €40,000 | +€39,689 | +12750.6% |
| Trade receivables | 40 | €0 | €40,000 | +€40,000 | |
| Other amounts receivable | 41 | €311 | €0 | -€311 | -100.0% |
| Cash at bank and in hand | 54/58 | €55,709 | €42,054 | -€13,655 | -24.5% |
| Total equity and liabilities | 10/49 | €278,902 | €303,425 | +€24,523 | +8.8% |
| Equity | 10/15 | €78,657 | €112,974 | +€34,317 | +43.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €60,057 | €94,374 | +€34,317 | +57.1% |
| Distributable reserves | 133 | €60,057 | €94,374 | +€34,317 | +57.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €200,245 | €190,451 | -€9,794 | -4.9% |
| Amounts payable after more than one year | 17 | €55,000 | €55,000 | = | 0.0% |
| Financial debts | 170/4 | €55,000 | €55,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €143,663 | €132,769 | -€10,894 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €274 | €1,648 | +€1,374 | +501.2% |
| Suppliers | 440/4 | €274 | €1,648 | +€1,374 | +501.2% |
| Taxes, remuneration and social security | 45 | €26,909 | €24,641 | -€2,268 | -8.4% |
| Taxes | 450/3 | €26,909 | €21,641 | -€5,268 | -19.6% |
| Remuneration and social security | 454/9 | €0 | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €116,480 | €106,480 | -€10,000 | -8.6% |
| Accrued charges and deferred income | 492/3 | €1,582 | €2,682 | +€1,100 | +69.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €282 | €1,510 | +€1,228 | +434.7% |
| Other operating charges | 640/8 | €578 | €544 | -€34 | -5.9% |
| Gross operating margin | 9900 | €35,609 | €50,122 | +€14,513 | +40.8% |
| Operating profit (loss) | 9901 | €34,748 | €48,068 | +€13,320 | +38.3% |
| Financial charges | 65/66B | €1,730 | €1,195 | -€536 | -31.0% |
| Recurring financial charges | 65 | €1,730 | €1,195 | -€536 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | €33,018 | €46,873 | +€13,856 | +42.0% |
| Income taxes | 67/77 | €9,824 | €12,556 | +€2,732 | +27.8% |
| Profit (loss) for the period | 9904 | €23,193 | €34,317 | +€11,124 | +48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,193 | €34,317 | +€11,124 | +48.0% |
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 9 October 2026 via checked.be.