Wingardium: 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.
Wingardium
Largest movements
- Receivables within one year +€8,942
up €8,942 (+8132.5%), from €110 to €9,052
of which Trade receivables: +€8,952
- Cash +€6,209
up €6,209 (+39.6%), from €15,690 to €21,899
mainly Net result for the year (+€12,335) and Tax, wage and social debts (+€4,705)
- Tangible fixed assets +€1,045
up €1,045 (+140.0%), from €746 to €1,791
- Profit (loss) carried forward +€12,335
up €12,335 (+231.7%), from €5,323 to €17,658
- Tax, wage and social debts +€4,705
up €4,705 (+61.1%), from €7,700 to €12,405
- Trade debts -€887
down €887 (-43.1%), from €2,059 to €1,172
- Gross operating margin +€5,557
up €5,557 (+49.3%), from €11,267 to €16,825
- Taxes +€1,859
up €1,859 (+99.9%), from €1,861 to €3,720
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 | €18,167 | €34,269 | +€16,102 | +88.6% |
| Fixed assets | 21/28 | €746 | €1,791 | +€1,045 | +140.0% |
| Tangible fixed assets | 22/27 | €746 | €1,791 | +€1,045 | +140.0% |
| Furniture and vehicles | 24 | €746 | €1,791 | +€1,045 | +140.0% |
| Current assets | 29/58 | €17,420 | €32,477 | +€15,057 | +86.4% |
| Amounts receivable within one year | 40/41 | €110 | €9,052 | +€8,942 | +8132.5% |
| Trade receivables | 40 | €100 | €9,052 | +€8,952 | +8951.6% |
| Other amounts receivable | 41 | €10 | - | -€10 | |
| Cash at bank and in hand | 54/58 | €15,690 | €21,899 | +€6,209 | +39.6% |
| Deferred charges and accrued income | 490/1 | €1,621 | €1,527 | -€94 | -5.8% |
| Total equity and liabilities | 10/49 | €18,167 | €34,269 | +€16,102 | +88.6% |
| Equity | 10/15 | €8,323 | €20,658 | +€12,335 | +148.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,323 | €17,658 | +€12,335 | +231.7% |
| Amounts payable | 17/49 | €9,844 | €13,611 | +€3,768 | +38.3% |
| Amounts payable within one year | 42/48 | €9,844 | €13,611 | +€3,768 | +38.3% |
| Trade debts | 44 | €2,059 | €1,172 | -€887 | -43.1% |
| Suppliers | 440/4 | €2,059 | €1,172 | -€887 | -43.1% |
| Taxes, remuneration and social security | 45 | €7,700 | €12,405 | +€4,705 | +61.1% |
| Taxes | 450/3 | €7,700 | €12,405 | +€4,705 | +61.1% |
| Other amounts payable | 47/48 | €85 | €35 | -€50 | -59.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €367 | €381 | +€13 | +3.7% |
| Other operating charges | 640/8 | €225 | €348 | +€123 | +54.6% |
| Gross operating margin | 9900 | €11,267 | €16,825 | +€5,557 | +49.3% |
| Operating profit (loss) | 9901 | €10,675 | €16,097 | +€5,421 | +50.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €43 | €42 | -€0 | -0.9% |
| Recurring financial charges | 65 | €43 | €42 | -€0 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €10,633 | €16,054 | +€5,422 | +51.0% |
| Income taxes | 67/77 | €1,861 | €3,720 | +€1,859 | +99.9% |
| Profit (loss) for the period | 9904 | €8,772 | €12,335 | +€3,563 | +40.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,772 | €12,335 | +€3,563 | +40.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.