WinFisk Consulting: 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.
WinFisk Consulting
Largest movements
- Financial fixed assets +€600,000
new in 2025: €600,000
- Cash +€18,262
up €18,262 (+43.7%), from €41,789 to €60,050
mainly Debts after one year (+€475,724) and Current portion of long-term debt (+€79,188)
- Debts after one year +€475,724
new in 2025: €475,724
- Current portion of long-term debt +€79,188
new in 2025: €79,188
- Profit (loss) carried forward +€64,948
up €64,948 (+181%), from €35,874 to €100,822
- Gross operating margin +€51,350
up €51,350 (+113%), from €45,505 to €96,855
- Financial charges +€13,577
new in 2025: €13,577
- Taxes +€7,960
up €7,960 (+86.1%), from €9,245 to €17,204
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 | €60,973 | €682,456 | +€621,484 | +1,019% |
| Fixed assets | 21/28 | €908 | €602,273 | +€601,365 | +66,203% |
| Tangible fixed assets | 22/27 | €908 | €2,273 | +€1,365 | +150% |
| Plant, machinery and equipment | 23 | €908 | €2,273 | +€1,365 | +150% |
| Financial fixed assets | 28 | - | €600,000 | +€600,000 | |
| Current assets | 29/58 | €60,064 | €80,183 | +€20,119 | +33.5% |
| Amounts receivable within one year | 40/41 | €17,568 | €18,330 | +€762 | +4.3% |
| Trade receivables | 40 | €17,568 | €18,330 | +€762 | +4.3% |
| Cash at bank and in hand | 54/58 | €41,789 | €60,050 | +€18,262 | +43.7% |
| Deferred charges and accrued income | 490/1 | €708 | €1,802 | +€1,094 | +155% |
| Total equity and liabilities | 10/49 | €60,973 | €682,456 | +€621,484 | +1,019% |
| Equity | 10/15 | €40,874 | €105,822 | +€64,948 | +159% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,874 | €100,822 | +€64,948 | +181% |
| Amounts payable | 17/49 | €20,098 | €576,634 | +€556,535 | +2,769% |
| Amounts payable after more than one year | 17 | - | €475,724 | +€475,724 | |
| Financial debts | 170/4 | - | €475,724 | +€475,724 | |
| Amounts payable within one year | 42/48 | €20,098 | €100,910 | +€80,812 | +402% |
| Current portion of amounts payable after more than one year | 42 | - | €79,188 | +€79,188 | |
| Trade debts | 44 | €6,153 | €1,315 | -€4,838 | -78.6% |
| Suppliers | 440/4 | €6,153 | €1,315 | -€4,838 | -78.6% |
| Taxes, remuneration and social security | 45 | €13,721 | €19,748 | +€6,027 | +43.9% |
| Taxes | 450/3 | €13,721 | €19,748 | +€6,027 | +43.9% |
| Other amounts payable | 47/48 | €225 | €659 | +€434 | +193% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65 | €738 | +€673 | +1,038% |
| Other operating charges | 640/8 | €321 | €387 | +€66 | +20.7% |
| Gross operating margin | 9900 | €45,505 | €96,855 | +€51,350 | +113% |
| Operating profit (loss) | 9901 | €45,119 | €95,729 | +€50,610 | +112% |
| Financial charges | 65/66B | - | €13,577 | +€13,577 | |
| Recurring financial charges | 65 | - | €13,577 | +€13,577 | |
| Profit (loss) for the period before taxes | 9903 | €45,119 | €82,152 | +€37,033 | +82.1% |
| Income taxes | 67/77 | €9,245 | €17,204 | +€7,960 | +86.1% |
| Profit (loss) for the period | 9904 | €35,874 | €64,948 | +€29,074 | +81.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,874 | €64,948 | +€29,074 | +81.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.