Wingman LD: 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.
Wingman LD
Largest movements
- Cash +€68,161
up €68,161 (+145%), from €47,157 to €115,318
mainly Net result for the year (+€55,641) and Depreciation (+€8,596)
- Tangible fixed assets -€8,596
down €8,596 (-65.7%), from €13,087 to €4,491
of which Furniture and vehicles: -€8,336
- Receivables within one year -€2,638
down €2,638 (-8.8%), from €30,145 to €27,506
- Profit (loss) carried forward +€55,641
up €55,641 (+95.9%), from €58,008 to €113,649
- Tax, wage and social debts +€6,703
up €6,703 (+36.1%), from €18,545 to €25,249
of which Taxes: +€6,703
- Current portion of long-term debt -€3,733
down €3,733 (-82.8%), from €4,507 to €773
- Gross operating margin +€34,275
up €34,275 (+74.8%), from €45,802 to €80,077
- Taxes +€6,493
up €6,493 (+78.2%), from €8,304 to €14,797
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 | €90,725 | €147,886 | +€57,161 | +63.0% |
| Fixed assets | 21/28 | €13,087 | €4,491 | -€8,596 | -65.7% |
| Tangible fixed assets | 22/27 | €13,087 | €4,491 | -€8,596 | -65.7% |
| Plant, machinery and equipment | 23 | €935 | €675 | -€260 | -27.8% |
| Furniture and vehicles | 24 | €12,151 | €3,816 | -€8,336 | -68.6% |
| Current assets | 29/58 | €77,638 | €143,395 | +€65,757 | +84.7% |
| Amounts receivable within one year | 40/41 | €30,145 | €27,506 | -€2,638 | -8.8% |
| Trade receivables | 40 | €30,145 | €27,506 | -€2,638 | -8.8% |
| Cash at bank and in hand | 54/58 | €47,157 | €115,318 | +€68,161 | +145% |
| Deferred charges and accrued income | 490/1 | €336 | €571 | +€235 | +70.0% |
| Total equity and liabilities | 10/49 | €90,725 | €147,886 | +€57,161 | +63.0% |
| Equity | 10/15 | €63,008 | €118,649 | +€55,641 | +88.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,008 | €113,649 | +€55,641 | +95.9% |
| Amounts payable | 17/49 | €27,716 | €29,237 | +€1,521 | +5.5% |
| Amounts payable after more than one year | 17 | €773 | €0 | -€773 | -100% |
| Financial debts | 170/4 | €773 | €0 | -€773 | -100% |
| Amounts payable within one year | 42/48 | €26,383 | €28,837 | +€2,454 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €4,507 | €773 | -€3,733 | -82.8% |
| Trade debts | 44 | €2,106 | €1,051 | -€1,055 | -50.1% |
| Suppliers | 440/4 | €2,106 | €1,051 | -€1,055 | -50.1% |
| Taxes, remuneration and social security | 45 | €18,545 | €25,249 | +€6,703 | +36.1% |
| Taxes | 450/3 | €16,945 | €23,649 | +€6,703 | +39.6% |
| Remuneration and social security | 454/9 | €1,600 | €1,600 | = | 0.0% |
| Other amounts payable | 47/48 | €1,224 | €1,764 | +€540 | +44.1% |
| Accrued charges and deferred income | 492/3 | €560 | €400 | -€160 | -28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,319 | €8,596 | +€277 | +3.3% |
| Other operating charges | 640/8 | €609 | €745 | +€135 | +22.2% |
| Gross operating margin | 9900 | €45,802 | €80,077 | +€34,275 | +74.8% |
| Operating profit (loss) | 9901 | €36,874 | €70,737 | +€33,863 | +91.8% |
| Financial income | 75/76B | €5 | €5 | -€0 | -0.4% |
| Recurring financial income | 75 | €5 | €5 | -€0 | -0.4% |
| Financial charges | 65/66B | €506 | €304 | -€202 | -39.9% |
| Recurring financial charges | 65 | €506 | €304 | -€202 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | €36,373 | €70,438 | +€34,064 | +93.7% |
| Income taxes | 67/77 | €8,304 | €14,797 | +€6,493 | +78.2% |
| Profit (loss) for the period | 9904 | €28,069 | €55,641 | +€27,571 | +98.2% |
| Profit (loss) for the period to be appropriated | 9905 | €28,069 | €55,641 | +€27,571 | +98.2% |
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 26 October 2026 via checked.be.