WINGYP: 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.
WINGYP
Largest movements
- Receivables within one year -€36,209
down €36,209 (-21.1%), from €171,253 to €135,044
of which Trade receivables: -€29,229
- Cash -€34,645
down €34,645 (-75.2%), from €46,043 to €11,398
mainly Net result for the year (-€38,530) and Trade debts (-€17,641)
- Tangible fixed assets -€17,926
down €17,926 (-7.1%), from €251,337 to €233,410
of which Furniture and vehicles: -€10,584
- Reserves -€38,530
down €38,530 (-24.2%), from €159,353 to €120,823
of which Distributable reserves: -€38,530
- Trade debts -€17,641
down €17,641 (-52.5%), from €33,590 to €15,949
- Tax, wage and social debts -€17,440
down €17,440 (-90.6%), from €19,246 to €1,806
of which Remuneration and social security: -€12,471
- Debts after one year -€16,946
down €16,946 (-9.7%), from €173,835 to €156,889
of which Financial debts: -€16,946
- Other debts +€8,656
up €8,656 (+136.5%), from €6,343 to €14,999
- Gross operating margin -€70,534
down €70,534 (-72.8%), from €96,908 to €26,375
- Staff costs -€15,912
down €15,912 (-31.9%), from €49,927 to €34,015
- Financial income -€10,739
down €10,739 (-74.5%), from €14,411 to €3,672
- Taxes -€5,356
down €5,356 (-58.9%), from €9,097 to €3,741
- Write-downs +€1,776
no longer reported in 2025 (was -€1,776)
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 | €473,619 | €389,412 | -€84,206 | -17.8% |
| Fixed assets | 21/28 | €251,337 | €233,410 | -€17,926 | -7.1% |
| Tangible fixed assets | 22/27 | €251,337 | €233,410 | -€17,926 | -7.1% |
| Land and buildings | 22 | €204,607 | €199,284 | -€5,323 | -2.6% |
| Plant, machinery and equipment | 23 | €7,516 | €5,496 | -€2,020 | -26.9% |
| Furniture and vehicles | 24 | €39,214 | €28,630 | -€10,584 | -27.0% |
| Current assets | 29/58 | €222,282 | €156,002 | -€66,280 | -29.8% |
| Amounts receivable within one year | 40/41 | €171,253 | €135,044 | -€36,209 | -21.1% |
| Trade receivables | 40 | €154,299 | €125,070 | -€29,229 | -18.9% |
| Other amounts receivable | 41 | €16,954 | €9,974 | -€6,980 | -41.2% |
| Cash at bank and in hand | 54/58 | €46,043 | €11,398 | -€34,645 | -75.2% |
| Deferred charges and accrued income | 490/1 | €4,986 | €9,560 | +€4,574 | +91.7% |
| Total equity and liabilities | 10/49 | €473,619 | €389,412 | -€84,206 | -17.8% |
| Equity | 10/15 | €221,353 | €182,823 | -€38,530 | -17.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €159,353 | €120,823 | -€38,530 | -24.2% |
| Non-distributable reserves | 130/1 | €4,338 | €4,338 | = | 0.0% |
| Legal reserve | 130 | €4,338 | €4,338 | = | 0.0% |
| Distributable reserves | 133 | €155,015 | €116,485 | -€38,530 | -24.9% |
| Amounts payable | 17/49 | €252,266 | €206,589 | -€45,677 | -18.1% |
| Amounts payable after more than one year | 17 | €173,835 | €156,889 | -€16,946 | -9.7% |
| Financial debts | 170/4 | €143,835 | €126,889 | -€16,946 | -11.8% |
| Other amounts payable | 178/9 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €75,701 | €49,700 | -€26,001 | -34.3% |
| Current portion of amounts payable after more than one year | 42 | €16,522 | €16,946 | +€424 | +2.6% |
| Trade debts | 44 | €33,590 | €15,949 | -€17,641 | -52.5% |
| Suppliers | 440/4 | €33,590 | €15,949 | -€17,641 | -52.5% |
| Taxes, remuneration and social security | 45 | €19,246 | €1,806 | -€17,440 | -90.6% |
| Taxes | 450/3 | €6,775 | €1,806 | -€4,969 | -73.3% |
| Remuneration and social security | 454/9 | €12,471 | - | -€12,471 | |
| Other amounts payable | 47/48 | €6,343 | €14,999 | +€8,656 | +136.5% |
| Accrued charges and deferred income | 492/3 | €2,729 | - | -€2,729 | |
| Non-recurring operating income | 76A | - | €11,570 | +€11,570 | |
| Remuneration, social security and pensions | 62 | €49,927 | €34,015 | -€15,912 | -31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,413 | €19,184 | -€229 | -1.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,776 | - | +€1,776 | |
| Other operating charges | 640/8 | €6,303 | €4,829 | -€1,474 | -23.4% |
| Non-recurring operating charges | 66A | €10,763 | - | -€10,763 | |
| Gross operating margin | 9900 | €96,908 | €26,375 | -€70,534 | -72.8% |
| Operating profit (loss) | 9901 | €12,278 | -€31,654 | -€43,932 | |
| Financial income | 75/76B | €14,411 | €3,672 | -€10,739 | -74.5% |
| Recurring financial income | 75 | €14,411 | €3,672 | -€10,739 | -74.5% |
| Financial charges | 65/66B | €8,183 | €6,808 | -€1,375 | -16.8% |
| Recurring financial charges | 65 | €8,183 | €6,808 | -€1,375 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €18,507 | -€34,789 | -€53,296 | |
| Income taxes | 67/77 | €9,097 | €3,741 | -€5,356 | -58.9% |
| Profit (loss) for the period | 9904 | €9,410 | -€38,530 | -€47,940 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,410 | -€38,530 | -€47,940 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.