Winifin: 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.
Winifin
Largest movements
- Receivables within one year +€22,361
up €22,361 (+5.5%), from €404,278 to €426,639
of which Trade receivables: +€12,361
- Cash +€6,638
up €6,638 (+224%), from €2,958 to €9,596
mainly Net result for the year (+€22,884) and Depreciation (+€9,393)
- Tangible fixed assets -€5,423
down €5,423 (-24.2%), from €22,450 to €17,027
- Profit (loss) carried forward +€15,958
up €15,958 (+230%), from €6,925 to €22,884
- Gross operating margin +€27,895
up €27,895 (+235%), from €11,881 to €39,777
- Taxes +€5,112
up €5,112 (+3,802%), from €134 to €5,247
- Depreciation +€1,698
up €1,698 (+22.1%), from €7,695 to €9,393
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 | €432,458 | €456,429 | +€23,971 | +5.5% |
| Fixed assets | 21/28 | €23,450 | €18,027 | -€5,423 | -23.1% |
| Tangible fixed assets | 22/27 | €22,450 | €17,027 | -€5,423 | -24.2% |
| Furniture and vehicles | 24 | €22,450 | €17,027 | -€5,423 | -24.2% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €409,008 | €438,402 | +€29,394 | +7.2% |
| Amounts receivable within one year | 40/41 | €404,278 | €426,639 | +€22,361 | +5.5% |
| Trade receivables | 40 | €14,278 | €26,639 | +€12,361 | +86.6% |
| Other amounts receivable | 41 | €390,000 | €400,000 | +€10,000 | +2.6% |
| Cash at bank and in hand | 54/58 | €2,958 | €9,596 | +€6,638 | +224% |
| Deferred charges and accrued income | 490/1 | €1,772 | €2,167 | +€395 | +22.3% |
| Total equity and liabilities | 10/49 | €432,458 | €456,429 | +€23,971 | +5.5% |
| Equity | 10/15 | €16,925 | €32,884 | +€15,958 | +94.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,925 | €22,884 | +€15,958 | +230% |
| Amounts payable | 17/49 | €415,533 | €423,545 | +€8,013 | +1.9% |
| Amounts payable after more than one year | 17 | €396,835 | €399,156 | +€2,321 | +0.6% |
| Financial debts | 170/4 | €396,835 | €399,156 | +€2,321 | +0.6% |
| Amounts payable within one year | 42/48 | €18,697 | €23,306 | +€4,609 | +24.6% |
| Current portion of amounts payable after more than one year | 42 | €9,980 | €10,179 | +€199 | +2.0% |
| Trade debts | 44 | €1,193 | €1,824 | +€631 | +52.9% |
| Suppliers | 440/4 | €1,193 | €1,824 | +€631 | +52.9% |
| Taxes, remuneration and social security | 45 | €6,012 | €10,144 | +€4,132 | +68.7% |
| Taxes | 450/3 | €5,012 | €6,644 | +€1,632 | +32.6% |
| Remuneration and social security | 454/9 | €1,000 | €3,500 | +€2,500 | +250% |
| Other amounts payable | 47/48 | €1,513 | €1,159 | -€353 | -23.4% |
| Accrued charges and deferred income | 492/3 | - | €1,082 | +€1,082 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,695 | €9,393 | +€1,698 | +22.1% |
| Other operating charges | 640/8 | €1,934 | €1,757 | -€177 | -9.2% |
| Gross operating margin | 9900 | €11,881 | €39,777 | +€27,895 | +235% |
| Operating profit (loss) | 9901 | €2,252 | €28,627 | +€26,374 | +1,171% |
| Financial income | 75/76B | €0 | €229 | +€229 | +108,857% |
| Recurring financial income | 75 | €0 | €229 | +€229 | +108,857% |
| Financial charges | 65/66B | €960 | €725 | -€235 | -24.5% |
| Recurring financial charges | 65 | €960 | €725 | -€235 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €1,292 | €28,130 | +€26,838 | +2,077% |
| Income taxes | 67/77 | €134 | €5,247 | +€5,112 | +3,802% |
| Profit (loss) for the period | 9904 | €1,158 | €22,884 | +€21,726 | +1,876% |
| Profit (loss) for the period to be appropriated | 9905 | €1,158 | €22,884 | +€21,726 | +1,876% |
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 29 October 2026 via checked.be.