Winger Patents: 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.
Winger Patents
Largest movements
- Tangible fixed assets -€50,364
down €50,364 (-10.1%), from €500,842 to €450,478
of which Other tangible fixed assets: -€39,253
- Trade debts -€257,131
down €257,131 (-35.6%), from €723,105 to €465,974
- Reserves +€158,943
up €158,943 (+71.8%), from €221,419 to €380,362
of which Distributable reserves: +€158,943
- Tax, wage and social debts +€62,400
up €62,400 (+34.8%), from €179,158 to €241,558
of which Taxes: +€66,084
- Debts after one year -€38,619
down €38,619 (-8.4%), from €458,201 to €419,581
- Gross operating margin +€212,360
up €212,360 (+25.2%), from €842,779 to €1.1m
- Write-downs +€50,164
up €50,164, from €0 to €50,164
- Taxes +€48,880
up €48,880 (+124%), from €39,514 to €88,394
- Staff costs +€14,286
up €14,286 (+2.2%), from €662,744 to €677,029
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 | €1,673,993 | €1,603,076 | -€70,918 | -4.2% |
| Fixed assets | 21/28 | €500,842 | €450,478 | -€50,364 | -10.1% |
| Tangible fixed assets | 22/27 | €500,842 | €450,478 | -€50,364 | -10.1% |
| Land and buildings | 22 | €6,760 | €3,380 | -€3,380 | -50.0% |
| Plant, machinery and equipment | 23 | €12,238 | €7,559 | -€4,679 | -38.2% |
| Furniture and vehicles | 24 | €10,806 | €7,754 | -€3,052 | -28.2% |
| Other tangible fixed assets | 26 | €471,038 | €431,785 | -€39,253 | -8.3% |
| Current assets | 29/58 | €1,173,151 | €1,152,598 | -€20,553 | -1.8% |
| Amounts receivable within one year | 40/41 | €676,116 | €664,067 | -€12,049 | -1.8% |
| Trade receivables | 40 | €676,073 | €662,267 | -€13,806 | -2.0% |
| Other amounts receivable | 41 | €43 | €1,800 | +€1,757 | +4,082% |
| Cash at bank and in hand | 54/58 | €481,473 | €474,187 | -€7,286 | -1.5% |
| Deferred charges and accrued income | 490/1 | €15,562 | €14,343 | -€1,218 | -7.8% |
| Total equity and liabilities | 10/49 | €1,673,993 | €1,603,076 | -€70,918 | -4.2% |
| Equity | 10/15 | €274,319 | €433,262 | +€158,943 | +57.9% |
| Contributions | 10/11 | €52,900 | €52,900 | = | 0.0% |
| Reserves | 13 | €221,419 | €380,362 | +€158,943 | +71.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €221,419 | €380,362 | +€158,943 | +71.8% |
| Amounts payable | 17/49 | €1,399,675 | €1,169,813 | -€229,861 | -16.4% |
| Amounts payable after more than one year | 17 | €458,201 | €419,581 | -€38,619 | -8.4% |
| Financial debts | 170/4 | €458,201 | €419,581 | -€38,619 | -8.4% |
| Amounts payable within one year | 42/48 | €940,506 | €746,483 | -€194,023 | -20.6% |
| Current portion of amounts payable after more than one year | 42 | €38,225 | €38,619 | +€395 | +1.0% |
| Trade debts | 44 | €723,105 | €465,974 | -€257,131 | -35.6% |
| Suppliers | 440/4 | €723,105 | €465,974 | -€257,131 | -35.6% |
| Taxes, remuneration and social security | 45 | €179,158 | €241,558 | +€62,400 | +34.8% |
| Taxes | 450/3 | €77,645 | €143,729 | +€66,084 | +85.1% |
| Remuneration and social security | 454/9 | €101,513 | €97,828 | -€3,684 | -3.6% |
| Other amounts payable | 47/48 | €18 | €332 | +€313 | +1,696% |
| Accrued charges and deferred income | 492/3 | €968 | €3,750 | +€2,781 | +287% |
| Remuneration, social security and pensions | 62 | €662,744 | €677,029 | +€14,286 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,574 | €55,239 | -€334 | -0.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €50,164 | +€50,164 | |
| Other operating charges | 640/8 | €2,104 | €11,045 | +€8,941 | +425% |
| Gross operating margin | 9900 | €842,779 | €1,055,139 | +€212,360 | +25.2% |
| Operating profit (loss) | 9901 | €122,358 | €261,661 | +€139,303 | +114% |
| Financial income | 75/76B | €6,967 | €6,174 | -€793 | -11.4% |
| Recurring financial income | 75 | €6,967 | €6,174 | -€793 | -11.4% |
| Financial charges | 65/66B | €20,492 | €20,497 | +€5 | 0.0% |
| Recurring financial charges | 65 | €20,492 | €20,497 | +€5 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €108,833 | €247,338 | +€138,505 | +127% |
| Income taxes | 67/77 | €39,514 | €88,394 | +€48,880 | +124% |
| Profit (loss) for the period | 9904 | €69,319 | €158,943 | +€89,624 | +129% |
| Profit (loss) for the period to be appropriated | 9905 | €69,319 | €158,943 | +€89,624 | +129% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.