WINKELWINST: 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.
WINKELWINST
Largest movements
- Cash +€2,091
up €2,091 (+231.0%), from €905 to €2,996
mainly Net result for the year (+€2,342) and Receivables within one year (+€2,000)
- Receivables within one year -€2,000
down €2,000 (-46.5%), from €4,302 to €2,303
of which Trade receivables: -€1,728
- Tangible fixed assets -€1,451
down €1,451 (-53.9%), from €2,692 to €1,241
of which Furniture and vehicles: -€1,228
- Profit (loss) carried forward +€2,342
up €2,342 (+20.4%), from -€11,497 to -€9,154
- Accrued charges and deferred income -€1,789
down €1,789 (-84.9%), from €2,107 to €318
- Current portion of long-term debt -€1,264
down €1,264 (-91.4%), from €1,383 to €118
- Trade debts -€454
down €454 (-64.0%), from €709 to €255
- Debts after one year -€118
no longer reported in 2025 (was €118)
- Gross operating margin +€11,763
up €11,763, from -€7,058 to €4,706
- Financial charges -€314
down €314 (-71.6%), from €438 to €124
- Other operating charges +€71
up €71 (+12.7%), from €557 to €627
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 | €8,170 | €6,865 | -€1,305 | -16.0% |
| Fixed assets | 21/28 | €2,692 | €1,241 | -€1,451 | -53.9% |
| Tangible fixed assets | 22/27 | €2,692 | €1,241 | -€1,451 | -53.9% |
| Land and buildings | 22 | €446 | €223 | -€223 | -50.0% |
| Furniture and vehicles | 24 | €2,246 | €1,018 | -€1,228 | -54.7% |
| Current assets | 29/58 | €5,478 | €5,624 | +€146 | +2.7% |
| Amounts receivable within one year | 40/41 | €4,302 | €2,303 | -€2,000 | -46.5% |
| Trade receivables | 40 | €4,030 | €2,303 | -€1,728 | -42.9% |
| Other amounts receivable | 41 | €272 | - | -€272 | |
| Cash at bank and in hand | 54/58 | €905 | €2,996 | +€2,091 | +231.0% |
| Deferred charges and accrued income | 490/1 | €270 | €325 | +€55 | +20.3% |
| Total equity and liabilities | 10/49 | €8,170 | €6,865 | -€1,305 | -16.0% |
| Equity | 10/15 | €1,287 | €3,629 | +€2,342 | +182.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €384 | €384 | = | 0.0% |
| Distributable reserves | 133 | €384 | €384 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,497 | -€9,154 | +€2,342 | +20.4% |
| Amounts payable | 17/49 | €6,883 | €3,236 | -€3,647 | -53.0% |
| Amounts payable after more than one year | 17 | €118 | - | -€118 | |
| Financial debts | 170/4 | €118 | - | -€118 | |
| Amounts payable within one year | 42/48 | €4,657 | €2,918 | -€1,739 | -37.3% |
| Current portion of amounts payable after more than one year | 42 | €1,383 | €118 | -€1,264 | -91.4% |
| Trade debts | 44 | €709 | €255 | -€454 | -64.0% |
| Suppliers | 440/4 | €709 | €255 | -€454 | -64.0% |
| Taxes, remuneration and social security | 45 | €2,566 | €2,497 | -€69 | -2.7% |
| Taxes | 450/3 | €1,066 | €997 | -€69 | -6.5% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | - | €48 | +€48 | |
| Accrued charges and deferred income | 492/3 | €2,107 | €318 | -€1,789 | -84.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,477 | €1,451 | -€26 | -1.8% |
| Other operating charges | 640/8 | €557 | €627 | +€71 | +12.7% |
| Gross operating margin | 9900 | -€7,058 | €4,706 | +€11,763 | |
| Operating profit (loss) | 9901 | -€9,091 | €2,628 | +€11,719 | |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €438 | €124 | -€314 | -71.6% |
| Recurring financial charges | 65 | €438 | €124 | -€314 | -71.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,519 | €2,503 | +€12,023 | |
| Income taxes | 67/77 | €153 | €161 | +€8 | +5.3% |
| Profit (loss) for the period | 9904 | -€9,672 | €2,342 | +€12,014 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,672 | €2,342 | +€12,014 |
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 11 October 2026 via checked.be.