WinFormatic: 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.
WinFormatic
Largest movements
- Cash +€75,767
up €75,767 (+13.8%), from €549,244 to €625,011
mainly Net result for the year (+€87,356) and Other debts (+€33,435)
- Tangible fixed assets -€9,989
down €9,989 (-20.0%), from €49,977 to €39,988
of which Land and buildings: -€10,113
- Receivables within one year +€9,416
up €9,416 (+29.1%), from €32,337 to €41,753
of which Trade receivables: +€5,664
- Reserves +€48,356
up €48,356 (+11.8%), from €409,324 to €457,680
- Other debts +€33,435
up €33,435 (+24.3%), from €137,444 to €170,879
- Tax, wage and social debts -€11,278
down €11,278 (-86.3%), from €13,070 to €1,792
- Gross operating margin -€18,675
down €18,675 (-14.7%), from €127,160 to €108,484
- Financial income -€10,343
down €10,343 (-19.4%), from €53,265 to €42,922
- Taxes -€7,080
down €7,080 (-18.5%), from €38,248 to €31,168
- Depreciation -€5,394
down €5,394 (-22.6%), from €23,878 to €18,484
- Financial charges +€3,807
up €3,807 (+43.7%), from €8,702 to €12,509
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 | €647,268 | €722,064 | +€74,796 | +11.6% |
| Fixed assets | 21/28 | €56,640 | €46,652 | -€9,989 | -17.6% |
| Tangible fixed assets | 22/27 | €49,977 | €39,988 | -€9,989 | -20.0% |
| Land and buildings | 22 | €36,532 | €26,419 | -€10,113 | -27.7% |
| Plant, machinery and equipment | 23 | €11,767 | €13,570 | +€1,802 | +15.3% |
| Furniture and vehicles | 24 | €1,677 | - | -€1,677 | |
| Financial fixed assets | 28 | €6,663 | €6,663 | = | 0.0% |
| Current assets | 29/58 | €590,628 | €675,413 | +€84,785 | +14.4% |
| Stocks and contracts in progress | 3 | €1,900 | €2,300 | +€400 | +21.1% |
| Stocks | 30/36 | €1,900 | €2,300 | +€400 | +21.1% |
| Amounts receivable within one year | 40/41 | €32,337 | €41,753 | +€9,416 | +29.1% |
| Trade receivables | 40 | €30,945 | €36,609 | +€5,664 | +18.3% |
| Other amounts receivable | 41 | €1,392 | €5,144 | +€3,752 | +269.6% |
| Cash at bank and in hand | 54/58 | €549,244 | €625,011 | +€75,767 | +13.8% |
| Deferred charges and accrued income | 490/1 | €7,147 | €6,349 | -€798 | -11.2% |
| Total equity and liabilities | 10/49 | €647,268 | €722,064 | +€74,796 | +11.6% |
| Equity | 10/15 | €483,120 | €531,477 | +€48,356 | +10.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €409,324 | €457,680 | +€48,356 | +11.8% |
| Distributable reserves | 133 | €409,324 | €457,680 | +€48,356 | +11.8% |
| Profit (loss) carried forward | 14 | €55,196 | €55,196 | +€0 | 0.0% |
| Amounts payable | 17/49 | €164,148 | €190,588 | +€26,440 | +16.1% |
| Amounts payable within one year | 42/48 | €153,870 | €176,903 | +€23,033 | +15.0% |
| Trade debts | 44 | €3,356 | €4,232 | +€876 | +26.1% |
| Suppliers | 440/4 | €3,356 | €4,232 | +€876 | +26.1% |
| Taxes, remuneration and social security | 45 | €13,070 | €1,792 | -€11,278 | -86.3% |
| Taxes | 450/3 | €13,070 | €1,792 | -€11,278 | -86.3% |
| Other amounts payable | 47/48 | €137,444 | €170,879 | +€33,435 | +24.3% |
| Accrued charges and deferred income | 492/3 | €10,278 | €13,685 | +€3,407 | +33.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,878 | €18,484 | -€5,394 | -22.6% |
| Other operating charges | 640/8 | €1,452 | €1,889 | +€437 | +30.1% |
| Gross operating margin | 9900 | €127,160 | €108,484 | -€18,675 | -14.7% |
| Operating profit (loss) | 9901 | €101,829 | €88,111 | -€13,718 | -13.5% |
| Financial income | 75/76B | €53,265 | €42,922 | -€10,343 | -19.4% |
| Recurring financial income | 75 | €53,265 | €42,922 | -€10,343 | -19.4% |
| Financial charges | 65/66B | €8,702 | €12,509 | +€3,807 | +43.7% |
| Recurring financial charges | 65 | €8,702 | €12,509 | +€3,807 | +43.7% |
| Profit (loss) for the period before taxes | 9903 | €146,392 | €118,524 | -€27,868 | -19.0% |
| Income taxes | 67/77 | €38,248 | €31,168 | -€7,080 | -18.5% |
| Profit (loss) for the period | 9904 | €108,145 | €87,356 | -€20,788 | -19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €108,145 | €87,356 | -€20,788 | -19.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.