WIND CODE: what changed
Two fiscal 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 CODE
Largest movements
- Cash -€40,882
down €40,882 (-42.6%), from €95,928 to €55,047
mainly Contributions, distributions and other (-€60,000) and Tax, wage and social debts (-€32,824)
- Receivables within one year +€28,252
up €28,252 (+130.5%), from €21,642 to €49,894
of which Other amounts receivable: +€22,587
- Tangible fixed assets -€3,969
down €3,969 (-24.0%), from €16,512 to €12,542
of which Furniture and vehicles: -€3,410
- Financial fixed assets +€2,789
up €2,789 (+17.9%), from €15,600 to €18,389
- Other debts +€35,000
up €35,000 (+140.0%), from €25,000 to €60,000
- Tax, wage and social debts -€32,824
down €32,824 (-58.9%), from €55,737 to €22,913
- Profit (loss) carried forward -€13,731
down €13,731 (-27.3%), from €50,294 to €36,563
- Gross operating margin -€8,600
down €8,600 (-10.3%), from €83,551 to €74,950
- Depreciation -€5,643
down €5,643 (-44.9%), from €12,563 to €6,919
- Taxes +€1,290
up €1,290 (+6.3%), from €20,537 to €21,827
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €193,593 | €181,003 | -€12,590 | -6.5% |
| Fixed assets | 21/28 | €32,112 | €30,932 | -€1,180 | -3.7% |
| Tangible fixed assets | 22/27 | €16,512 | €12,542 | -€3,969 | -24.0% |
| Land and buildings | 22 | €6,826 | €5,393 | -€1,434 | -21.0% |
| Plant, machinery and equipment | 23 | €5,295 | €6,170 | +€874 | +16.5% |
| Furniture and vehicles | 24 | €4,390 | €980 | -€3,410 | -77.7% |
| Financial fixed assets | 28 | €15,600 | €18,389 | +€2,789 | +17.9% |
| Current assets | 29/58 | €161,481 | €150,071 | -€11,410 | -7.1% |
| Amounts receivable after more than one year | 29 | €39,116 | €40,235 | +€1,119 | +2.9% |
| Other amounts receivable | 291 | €39,116 | €40,235 | +€1,119 | +2.9% |
| Amounts receivable within one year | 40/41 | €21,642 | €49,894 | +€28,252 | +130.5% |
| Trade receivables | 40 | €3,025 | €8,690 | +€5,665 | +187.3% |
| Other amounts receivable | 41 | €18,617 | €41,204 | +€22,587 | +121.3% |
| Cash at bank and in hand | 54/58 | €95,928 | €55,047 | -€40,882 | -42.6% |
| Deferred charges and accrued income | 490/1 | €4,795 | €4,895 | +€101 | +2.1% |
| Total equity and liabilities | 10/49 | €193,593 | €181,003 | -€12,590 | -6.5% |
| Equity | 10/15 | €110,354 | €96,623 | -€13,731 | -12.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €53,860 | €53,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €52,000 | €53,860 | +€1,860 | +3.6% |
| Profit (loss) carried forward | 14 | €50,294 | €36,563 | -€13,731 | -27.3% |
| Amounts payable | 17/49 | €83,239 | €84,380 | +€1,141 | +1.4% |
| Amounts payable within one year | 42/48 | €83,239 | €84,380 | +€1,141 | +1.4% |
| Trade debts | 44 | €2,502 | €1,467 | -€1,035 | -41.4% |
| Suppliers | 440/4 | €2,502 | €1,467 | -€1,035 | -41.4% |
| Taxes, remuneration and social security | 45 | €55,737 | €22,913 | -€32,824 | -58.9% |
| Taxes | 450/3 | €55,737 | €22,913 | -€32,824 | -58.9% |
| Other amounts payable | 47/48 | €25,000 | €60,000 | +€35,000 | +140.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,563 | €6,919 | -€5,643 | -44.9% |
| Other operating charges | 640/8 | €1,406 | €1,505 | +€99 | +7.0% |
| Gross operating margin | 9900 | €83,551 | €74,950 | -€8,600 | -10.3% |
| Operating profit (loss) | 9901 | €69,581 | €66,526 | -€3,056 | -4.4% |
| Financial income | 75/76B | €1,563 | €1,742 | +€179 | +11.5% |
| Recurring financial income | 75 | €1,563 | €1,742 | +€179 | +11.5% |
| Financial charges | 65/66B | €161 | €172 | +€11 | +6.5% |
| Recurring financial charges | 65 | €161 | €172 | +€11 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €70,983 | €68,096 | -€2,887 | -4.1% |
| Income taxes | 67/77 | €20,537 | €21,827 | +€1,290 | +6.3% |
| Profit (loss) for the period | 9904 | €50,446 | €46,269 | -€4,177 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €50,446 | €46,269 | -€4,177 | -8.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.