Wink-IT: 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.
Wink-IT
Largest movements
- Tangible fixed assets -€24,330
down €24,330 (-20.4%), from €119,552 to €95,223
of which Land and buildings: -€17,695
- Cash +€21,939
up €21,939 (+33,116%), from €66 to €22,005
mainly Depreciation (+€24,330) and Receivables within one year (+€19,684)
- Receivables within one year -€19,684
down €19,684 (-12.2%), from €160,957 to €141,273
of which Trade receivables: -€51,121
- Debts after one year -€16,574
down €16,574 (-20.0%), from €82,833 to €66,259
- Trade debts -€14,467
down €14,467 (-68.4%), from €21,145 to €6,678
- Tax, wage and social debts +€5,820
up €5,820 (+9.8%), from €59,284 to €65,103
- Reserves +€3,531
up €3,531 (+4.2%), from €84,289 to €87,821
of which Distributable reserves: +€5,531
- Gross operating margin -€44,749
down €44,749 (-57.1%), from €78,413 to €33,665
- Taxes -€14,180
down €14,180 (-80.2%), from €17,683 to €3,503
- Other operating charges -€4,399
down €4,399 (-56.4%), from €7,801 to €3,402
- Depreciation -€2,724
down €2,724 (-10.1%), from €27,053 to €24,330
- Financial income +€1,034
up €1,034 (+20.6%), from €5,015 to €6,049
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 | €284,663 | €262,435 | -€22,229 | -7.8% |
| Fixed assets | 21/28 | €121,132 | €96,892 | -€24,240 | -20.0% |
| Tangible fixed assets | 22/27 | €119,552 | €95,223 | -€24,330 | -20.4% |
| Land and buildings | 22 | €105,237 | €87,542 | -€17,695 | -16.8% |
| Plant, machinery and equipment | 23 | €5,927 | €4,354 | -€1,573 | -26.5% |
| Furniture and vehicles | 24 | €7,084 | €2,675 | -€4,410 | -62.2% |
| Other tangible fixed assets | 26 | €1,304 | €652 | -€652 | -50.0% |
| Financial fixed assets | 28 | €1,579 | €1,669 | +€90 | +5.7% |
| Current assets | 29/58 | €163,532 | €165,543 | +€2,011 | +1.2% |
| Amounts receivable within one year | 40/41 | €160,957 | €141,273 | -€19,684 | -12.2% |
| Trade receivables | 40 | €65,024 | €13,903 | -€51,121 | -78.6% |
| Other amounts receivable | 41 | €95,932 | €127,370 | +€31,437 | +32.8% |
| Cash at bank and in hand | 54/58 | €66 | €22,005 | +€21,939 | +33,116% |
| Deferred charges and accrued income | 490/1 | €2,509 | €2,265 | -€244 | -9.7% |
| Total equity and liabilities | 10/49 | €284,663 | €262,435 | -€22,229 | -7.8% |
| Equity | 10/15 | €104,289 | €107,821 | +€3,531 | +3.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €84,289 | €87,821 | +€3,531 | +4.2% |
| Non-distributable reserves | 130/1 | €2,000 | €0 | -€2,000 | -100% |
| Reserves not available under the articles | 1311 | €2,000 | €0 | -€2,000 | -100% |
| Distributable reserves | 133 | €82,289 | €87,821 | +€5,531 | +6.7% |
| Amounts payable | 17/49 | €180,374 | €154,614 | -€25,760 | -14.3% |
| Amounts payable after more than one year | 17 | €82,833 | €66,259 | -€16,574 | -20.0% |
| Financial debts | 170/4 | €82,833 | €66,259 | -€16,574 | -20.0% |
| Amounts payable within one year | 42/48 | €97,542 | €88,356 | -€9,186 | -9.4% |
| Current portion of amounts payable after more than one year | 42 | €17,094 | €16,574 | -€520 | -3.0% |
| Financial debts | 43 | €19 | €0 | -€19 | -100% |
| Credit institutions | 430/8 | €19 | €0 | -€19 | -100% |
| Trade debts | 44 | €21,145 | €6,678 | -€14,467 | -68.4% |
| Suppliers | 440/4 | €21,145 | €6,678 | -€14,467 | -68.4% |
| Taxes, remuneration and social security | 45 | €59,284 | €65,103 | +€5,820 | +9.8% |
| Taxes | 450/3 | €59,284 | €65,103 | +€5,820 | +9.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,053 | €24,330 | -€2,724 | -10.1% |
| Other operating charges | 640/8 | €7,801 | €3,402 | -€4,399 | -56.4% |
| Gross operating margin | 9900 | €78,413 | €33,665 | -€44,749 | -57.1% |
| Operating profit (loss) | 9901 | €43,559 | €5,933 | -€37,625 | -86.4% |
| Financial income | 75/76B | €5,015 | €6,049 | +€1,034 | +20.6% |
| Recurring financial income | 75 | €5,015 | €6,049 | +€1,034 | +20.6% |
| Financial charges | 65/66B | €5,802 | €4,947 | -€855 | -14.7% |
| Recurring financial charges | 65 | €5,802 | €4,947 | -€855 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €42,771 | €7,035 | -€35,737 | -83.6% |
| Income taxes | 67/77 | €17,683 | €3,503 | -€14,180 | -80.2% |
| Profit (loss) for the period | 9904 | €25,088 | €3,531 | -€21,557 | -85.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,088 | €3,531 | -€21,557 | -85.9% |
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 30 October 2026 via checked.be.