WINGENE FARMA: 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.
WINGENE FARMA
Largest movements
- Cash +€24,603
up €24,603 (+142%), from €17,292 to €41,895
mainly Net result for the year (+€33,839) and Depreciation (+€17,396)
- Intangible fixed assets -€17,396
down €17,396 (-52.2%), from €33,341 to €15,946
- Receivables within one year -€14,166
down €14,166 (-7.0%), from €202,753 to €188,587
of which Other amounts receivable: -€14,266
- Deferred charges and accrued income -€7,500
down €7,500 (-100%), from €7,500 to €0
- Debts after one year -€18,368
down €18,368 (-92.3%), from €19,909 to €1,541
- Tax, wage and social debts +€10,135
up €10,135 (+2,032%), from €499 to €10,634
- Other debts -€6,200
down €6,200 (-15.5%), from €40,000 to €33,800
- Taxes +€11,039
up €11,039 (+1,008%), from €1,095 to €12,134
- Financial income +€1,114
up €1,114 (+18.8%), from €5,928 to €7,042
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 | €260,886 | €246,428 | -€14,458 | -5.5% |
| Fixed assets | 21/28 | €33,341 | €15,946 | -€17,396 | -52.2% |
| Intangible fixed assets | 21 | €33,341 | €15,946 | -€17,396 | -52.2% |
| Current assets | 29/58 | €227,545 | €230,482 | +€2,937 | +1.3% |
| Amounts receivable within one year | 40/41 | €202,753 | €188,587 | -€14,166 | -7.0% |
| Trade receivables | 40 | €14,680 | €14,781 | +€101 | +0.7% |
| Other amounts receivable | 41 | €188,073 | €173,807 | -€14,266 | -7.6% |
| Cash at bank and in hand | 54/58 | €17,292 | €41,895 | +€24,603 | +142% |
| Deferred charges and accrued income | 490/1 | €7,500 | €0 | -€7,500 | -100% |
| Total equity and liabilities | 10/49 | €260,886 | €246,428 | -€14,458 | -5.5% |
| Equity | 10/15 | €181,589 | €181,628 | +€39 | 0.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €169,189 | €169,228 | +€39 | 0.0% |
| Distributable reserves | 133 | €169,189 | €169,228 | +€39 | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €79,297 | €64,800 | -€14,498 | -18.3% |
| Amounts payable after more than one year | 17 | €19,909 | €1,541 | -€18,368 | -92.3% |
| Financial debts | 170/4 | €19,909 | €1,541 | -€18,368 | -92.3% |
| Amounts payable within one year | 42/48 | €59,388 | €63,259 | +€3,871 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €18,141 | €18,368 | +€228 | +1.3% |
| Trade debts | 44 | €748 | €456 | -€292 | -39.0% |
| Suppliers | 440/4 | €748 | €456 | -€292 | -39.0% |
| Taxes, remuneration and social security | 45 | €499 | €10,634 | +€10,135 | +2,032% |
| Taxes | 450/3 | €499 | €10,634 | +€10,135 | +2,032% |
| Other amounts payable | 47/48 | €40,000 | €33,800 | -€6,200 | -15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,396 | €17,396 | = | 0.0% |
| Other operating charges | 640/8 | €637 | €593 | -€45 | -7.0% |
| Gross operating margin | 9900 | €57,111 | €57,326 | +€216 | +0.4% |
| Operating profit (loss) | 9901 | €39,078 | €39,338 | +€260 | +0.7% |
| Financial income | 75/76B | €5,928 | €7,042 | +€1,114 | +18.8% |
| Recurring financial income | 75 | €5,928 | €7,042 | +€1,114 | +18.8% |
| Financial charges | 65/66B | €626 | €407 | -€219 | -35.0% |
| Recurring financial charges | 65 | €626 | €407 | -€219 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | €44,379 | €45,973 | +€1,594 | +3.6% |
| Income taxes | 67/77 | €1,095 | €12,134 | +€11,039 | +1,008% |
| Profit (loss) for the period | 9904 | €43,285 | €33,839 | -€9,445 | -21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €43,285 | €33,839 | -€9,445 | -21.8% |
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 20 October 2026 via checked.be.