WINDI: 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.
WINDI
Largest movements
- Receivables after one year -€71,509
down €71,509 (-87.9%), from €81,365 to €9,856
- Cash +€12,566
up €12,566 (+232.3%), from €5,410 to €17,976
mainly Receivables after one year (+€71,509) and Net result for the year (+€24,589)
- Receivables within one year -€1,256
no longer reported in 2024 (was €1,256)
- Accrued charges and deferred income -€94,484
no longer reported in 2024 (was €94,484)
- Profit (loss) carried forward +€24,588
up €24,588, from -€6,982 to €17,606
- Trade debts +€6,568
up €6,568 (+131.0%), from €5,015 to €11,583
- Tax, wage and social debts +€3,972
up €3,972 (+62.3%), from €6,377 to €10,349
- Turnover +€73,070
new in 2024: €73,070
- Purchases and services +€35,808
new in 2024: €35,808
- Gross operating margin +€26,389
up €26,389 (+242.7%), from €10,873 to €37,262
- Taxes +€7,358
up €7,358 (+297.6%), from €2,472 to €9,830
- Other operating charges +€1,036
up €1,036 (+78.6%), from €1,318 to €2,354
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 | €117,486 | €58,130 | -€59,356 | -50.5% |
| Fixed assets | 21/28 | €29,456 | €30,298 | +€842 | +2.9% |
| Tangible fixed assets | 22/27 | €29,456 | €30,298 | +€842 | +2.9% |
| Plant, machinery and equipment | 23 | €25,000 | €25,000 | = | 0.0% |
| Furniture and vehicles | 24 | €4,456 | €5,298 | +€842 | +18.9% |
| Current assets | 29/58 | €88,030 | €27,832 | -€60,198 | -68.4% |
| Amounts receivable after more than one year | 29 | €81,365 | €9,856 | -€71,509 | -87.9% |
| Trade receivables | 290 | €81,365 | €9,856 | -€71,509 | -87.9% |
| Amounts receivable within one year | 40/41 | €1,256 | - | -€1,256 | |
| Trade receivables | 40 | €1,256 | - | -€1,256 | |
| Cash at bank and in hand | 54/58 | €5,410 | €17,976 | +€12,566 | +232.3% |
| Total equity and liabilities | 10/49 | €117,486 | €58,130 | -€59,356 | -50.5% |
| Equity | 10/15 | €11,610 | €36,198 | +€24,588 | +211.8% |
| Contributions | 10/11 | €18,592 | €18,592 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€6,982 | €17,606 | +€24,588 | |
| Amounts payable | 17/49 | €105,877 | €21,932 | -€83,945 | -79.3% |
| Amounts payable within one year | 42/48 | €11,392 | €21,932 | +€10,540 | +92.5% |
| Trade debts | 44 | €5,015 | €11,583 | +€6,568 | +131.0% |
| Suppliers | 440/4 | €5,015 | €11,583 | +€6,568 | +131.0% |
| Taxes, remuneration and social security | 45 | €6,377 | €10,349 | +€3,972 | +62.3% |
| Taxes | 450/3 | €6,377 | €10,349 | +€3,972 | +62.3% |
| Accrued charges and deferred income | 492/3 | €94,484 | - | -€94,484 | |
| Turnover | 70 | - | €73,070 | +€73,070 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €35,808 | +€35,808 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,755 | €2,088 | -€667 | -24.2% |
| Other operating charges | 640/8 | €1,318 | €2,354 | +€1,036 | +78.6% |
| Gross operating margin | 9900 | €10,873 | €37,262 | +€26,389 | +242.7% |
| Operating profit (loss) | 9901 | €6,800 | €32,820 | +€26,020 | +382.7% |
| Financial income | 75/76B | €1,599 | €1,726 | +€127 | +8.0% |
| Recurring financial income | 75 | €1,599 | €1,726 | +€127 | +8.0% |
| Financial charges | 65/66B | €103 | €127 | +€24 | +23.6% |
| Recurring financial charges | 65 | €103 | €127 | +€24 | +23.6% |
| Profit (loss) for the period before taxes | 9903 | €8,296 | €34,419 | +€26,123 | +314.9% |
| Income taxes | 67/77 | €2,472 | €9,830 | +€7,358 | +297.6% |
| Profit (loss) for the period | 9904 | €5,823 | €24,589 | +€18,766 | +322.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,823 | €24,589 | +€18,766 | +322.2% |
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 1 October 2026 via checked.be.