Windboote: 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.
Windboote
Largest movements
- Cash +€231,316
up €231,316 (+746%), from €31,001 to €262,317
mainly Current investments (+€210,000) and Depreciation (+€27,411)
- Current investments -€210,000
down €210,000 (-56.8%), from €370,000 to €160,000
- Tangible fixed assets -€18,514
down €18,514 (-5.3%), from €351,425 to €332,911
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€230,026
down €230,026 (-89.7%), from €256,384 to €26,358
- Taxes -€19,529
down €19,529 (-95.1%), from €20,543 to €1,014
- Financial income -€3,066
down €3,066 (-31.5%), from €9,740 to €6,674
- Depreciation +€3,020
up €3,020 (+12.4%), from €24,392 to €27,411
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.
Derived cash bridge
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 | €755,629 | €756,785 | +€1,156 | +0.2% |
| Fixed assets | 21/28 | €351,425 | €332,911 | -€18,514 | -5.3% |
| Tangible fixed assets | 22/27 | €351,425 | €332,911 | -€18,514 | -5.3% |
| Land and buildings | 22 | €351,425 | €332,911 | -€18,514 | -5.3% |
| Current assets | 29/58 | €404,204 | €423,874 | +€19,670 | +4.9% |
| Amounts receivable within one year | 40/41 | €2,100 | €1,100 | -€1,000 | -47.6% |
| Other amounts receivable | 41 | €2,100 | €1,100 | -€1,000 | -47.6% |
| Current investments | 50/53 | €370,000 | €160,000 | -€210,000 | -56.8% |
| Cash at bank and in hand | 54/58 | €31,001 | €262,317 | +€231,316 | +746% |
| Deferred charges and accrued income | 490/1 | €1,103 | €457 | -€646 | -58.6% |
| Total equity and liabilities | 10/49 | €755,629 | €756,785 | +€1,156 | +0.2% |
| Equity | 10/15 | €753,610 | €756,644 | +€3,034 | +0.4% |
| Contributions | 10/11 | €700,000 | €700,000 | = | 0.0% |
| Capital | 10 | €700,000 | €700,000 | = | 0.0% |
| Issued capital | 100 | €700,000 | €700,000 | = | 0.0% |
| Reserves | 13 | €12,767 | €12,767 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,767 | €12,767 | = | 0.0% |
| Legal reserve | 130 | €12,767 | €12,767 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,842 | €43,877 | +€3,034 | +7.4% |
| Amounts payable | 17/49 | €2,019 | €141 | -€1,878 | -93.0% |
| Amounts payable within one year | 42/48 | €2,019 | €141 | -€1,878 | -93.0% |
| Trade debts | 44 | €1,879 | €141 | -€1,738 | -92.5% |
| Suppliers | 440/4 | €1,879 | €141 | -€1,738 | -92.5% |
| Other amounts payable | 47/48 | €141 | €0 | -€141 | -100% |
| Non-recurring operating income | 76A | €249,845 | €1,000 | -€248,845 | -99.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,392 | €27,411 | +€3,020 | +12.4% |
| Other operating charges | 640/8 | €2,427 | €1,542 | -€885 | -36.5% |
| Gross operating margin | 9900 | €256,384 | €26,358 | -€230,026 | -89.7% |
| Operating profit (loss) | 9901 | €229,565 | -€2,595 | -€232,161 | |
| Financial income | 75/76B | €9,740 | €6,674 | -€3,066 | -31.5% |
| Recurring financial income | 75 | €9,740 | €6,674 | -€3,066 | -31.5% |
| Financial charges | 65/66B | €29 | €30 | +€1 | +5.2% |
| Recurring financial charges | 65 | €29 | €30 | +€1 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €239,277 | €4,048 | -€235,229 | -98.3% |
| Income taxes | 67/77 | €20,543 | €1,014 | -€19,529 | -95.1% |
| Profit (loss) for the period | 9904 | €218,734 | €3,034 | -€215,699 | -98.6% |
| Profit (loss) for the period to be appropriated | 9905 | €218,734 | €3,034 | -€215,699 | -98.6% |
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 1 November 2026 via checked.be.