WINGS: 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.
WINGS
Largest movements
- Receivables within one year +€5,403
up €5,403 (+34.9%), from €15,499 to €20,902
of which Other amounts receivable: +€8,672
- Intangible fixed assets -€1,600
down €1,600 (-14.1%), from €11,336 to €9,736
- Tangible fixed assets -€645
down €645 (-27.2%), from €2,369 to €1,724
- Deferred charges and accrued income -€550
down €550 (-36.6%), from €1,503 to €953
- Cash -€516
down €516 (-47.1%), from €1,096 to €580
mainly Receivables within one year (-€5,403) and Advances received (-€2,226)
- Short-term financial debts +€4,088
new in 2024: €4,088
- Advances received -€2,226
no longer reported in 2024 (was €2,226)
- Trade debts -€2,216
down €2,216 (-34.2%), from €6,482 to €4,266
- Tax, wage and social debts +€1,374
up €1,374 (+113.3%), from €1,212 to €2,586
- Profit (loss) carried forward +€1,139
up €1,139 (+6.3%), from €18,107 to €19,246
- Gross operating margin -€4,805
down €4,805 (-57.0%), from €8,428 to €3,623
- Other operating charges -€3,000
down €3,000 (-89.1%), from €3,366 to €367
- Financial income +€564
up €564 (+240.1%), from €235 to €799
- Taxes -€447
down €447 (-54.3%), from €824 to €377
- Financial charges +€246
up €246 (+507.5%), from €49 to €295
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,803 | €33,895 | +€2,092 | +6.6% |
| Fixed assets | 21/28 | €13,705 | €11,460 | -€2,245 | -16.4% |
| Intangible fixed assets | 21 | €11,336 | €9,736 | -€1,600 | -14.1% |
| Tangible fixed assets | 22/27 | €2,369 | €1,724 | -€645 | -27.2% |
| Furniture and vehicles | 24 | €2,369 | €1,724 | -€645 | -27.2% |
| Current assets | 29/58 | €18,098 | €22,435 | +€4,337 | +24.0% |
| Amounts receivable within one year | 40/41 | €15,499 | €20,902 | +€5,403 | +34.9% |
| Trade receivables | 40 | €10,592 | €7,323 | -€3,269 | -30.9% |
| Other amounts receivable | 41 | €4,907 | €13,579 | +€8,672 | +176.7% |
| Cash at bank and in hand | 54/58 | €1,096 | €580 | -€516 | -47.1% |
| Deferred charges and accrued income | 490/1 | €1,503 | €953 | -€550 | -36.6% |
| Total equity and liabilities | 10/49 | €31,803 | €33,895 | +€2,092 | +6.6% |
| Equity | 10/15 | €21,607 | €22,746 | +€1,139 | +5.3% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,107 | €19,246 | +€1,139 | +6.3% |
| Amounts payable | 17/49 | €10,196 | €11,149 | +€953 | +9.3% |
| Amounts payable within one year | 42/48 | €10,196 | €11,149 | +€953 | +9.3% |
| Financial debts | 43 | - | €4,088 | +€4,088 | |
| Credit institutions | 430/8 | - | €4,088 | +€4,088 | |
| Trade debts | 44 | €6,482 | €4,266 | -€2,216 | -34.2% |
| Suppliers | 440/4 | €6,482 | €4,266 | -€2,216 | -34.2% |
| Advances received on contracts in progress | 46 | €2,226 | - | -€2,226 | |
| Taxes, remuneration and social security | 45 | €1,212 | €2,586 | +€1,374 | +113.3% |
| Taxes | 450/3 | €1,212 | €2,586 | +€1,374 | +113.3% |
| Other amounts payable | 47/48 | €276 | €209 | -€67 | -24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,104 | €2,245 | +€141 | +6.7% |
| Other operating charges | 640/8 | €3,366 | €367 | -€3,000 | -89.1% |
| Gross operating margin | 9900 | €8,428 | €3,623 | -€4,805 | -57.0% |
| Operating profit (loss) | 9901 | €2,959 | €1,012 | -€1,947 | -65.8% |
| Financial income | 75/76B | €235 | €799 | +€564 | +240.1% |
| Recurring financial income | 75 | €235 | €799 | +€564 | +240.1% |
| Financial charges | 65/66B | €49 | €295 | +€246 | +507.5% |
| Recurring financial charges | 65 | €49 | €295 | +€246 | +507.5% |
| Profit (loss) for the period before taxes | 9903 | €3,145 | €1,516 | -€1,629 | -51.8% |
| Income taxes | 67/77 | €824 | €377 | -€447 | -54.3% |
| Profit (loss) for the period | 9904 | €2,321 | €1,139 | -€1,182 | -50.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,321 | €1,139 | -€1,182 | -50.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.