Winking: 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.
What changed
Winking
NACE 62.100, Computer programming
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2,634
2024 · €3,811-€1,177
Equity
€77,505
2024 · €74,871+€2,634
Cash
€47,314
2024 · €48,659-€1,345
Balance sheet total
€263,732
2024 · €285,221-€21,489
Largest movements
Assets
- Receivables within one year -€10,105
down €10,105 (-18.0%), from €56,052 to €45,947
- Tangible fixed assets -€9,039
down €9,039 (-7.5%), from €119,994 to €110,955
of which Land and buildings: -€5,141
Equity and liabilities
- Debts after one year -€29,186
down €29,186 (-22.2%), from €131,296 to €102,110
- Other debts +€12,559
up €12,559 (+917.4%), from €1,369 to €13,928
- Current portion of long-term debt -€10,789
down €10,789 (-27.0%), from €39,984 to €29,195
Income statement
- Staff costs +€11,660
up €11,660 (+6.7%), from €174,137 to €185,797
- Gross operating margin +€10,664
up €10,664 (+4.9%), from €218,592 to €229,256
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.
Result 2024
€3,811
Gross operating margin
+€10,664
Staff costs
-€11,660
Depreciation
+€1,011
Other operating charges
-€22
Financial income
+€385
Financial charges
-€1,545
Taxes
-€10
Result 2025
€2,634
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.
From operations
+€60,042
Investment
-€21,412
Financing
-€39,975
Cash 2024
€48,659
From operations (derived)
+€60,042
Net result for the year
+€2,634
Depreciation
+€31,451
Receivables within one year
+€10,105
Trade debts
+€2,842
Tax, wage and social debts
+€451
Other debts
+€12,559
Investment (derived)
-€21,412
Investment in fixed assets (net)
-€21,412
Financing
-€39,975
Debts after one year
-€29,186
Current portion of long-term debt
-€10,789
Cash 2025
€47,314
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €285,221 | €263,732 | -€21,489 | -7.5% |
| Fixed assets | 21/28 | €180,110 | €170,071 | -€10,039 | -5.6% |
| Intangible fixed assets | 21 | €60,000 | €59,000 | -€1,000 | -1.7% |
| Tangible fixed assets | 22/27 | €119,994 | €110,955 | -€9,039 | -7.5% |
| Land and buildings | 22 | €107,440 | €102,299 | -€5,141 | -4.8% |
| Plant, machinery and equipment | 23 | €956 | €474 | -€482 | -50.4% |
| Furniture and vehicles | 24 | €11,598 | €8,182 | -€3,416 | -29.5% |
| Financial fixed assets | 28 | €116 | €116 | = | 0.0% |
| Current assets | 29/58 | €105,111 | €93,661 | -€11,450 | -10.9% |
| Stocks and contracts in progress | 3 | €400 | €400 | = | 0.0% |
| Stocks | 30/36 | €400 | €400 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €56,052 | €45,947 | -€10,105 | -18.0% |
| Trade receivables | 40 | €56,052 | €45,947 | -€10,105 | -18.0% |
| Cash at bank and in hand | 54/58 | €48,659 | €47,314 | -€1,345 | -2.8% |
| Total equity and liabilities | 10/49 | €285,221 | €263,732 | -€21,489 | -7.5% |
| Equity | 10/15 | €74,871 | €77,505 | +€2,634 | +3.5% |
| Contributions | 10/11 | €200,676 | €200,676 | = | 0.0% |
| Reserves | 13 | €10,535 | €10,535 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €8,676 | €8,676 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€136,340 | -€133,706 | +€2,634 | +1.9% |
| Amounts payable | 17/49 | €210,350 | €186,227 | -€24,123 | -11.5% |
| Amounts payable after more than one year | 17 | €131,296 | €102,110 | -€29,186 | -22.2% |
| Financial debts | 170/4 | €131,296 | €102,110 | -€29,186 | -22.2% |
| Amounts payable within one year | 42/48 | €79,054 | €84,117 | +€5,063 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €39,984 | €29,195 | -€10,789 | -27.0% |
| Trade debts | 44 | €13,416 | €16,258 | +€2,842 | +21.2% |
| Suppliers | 440/4 | €13,416 | €16,258 | +€2,842 | +21.2% |
| Taxes, remuneration and social security | 45 | €24,285 | €24,736 | +€451 | +1.9% |
| Taxes | 450/3 | €417 | €24,309 | +€23,892 | +5729.5% |
| Remuneration and social security | 454/9 | €23,868 | €427 | -€23,441 | -98.2% |
| Other amounts payable | 47/48 | €1,369 | €13,928 | +€12,559 | +917.4% |
| Remuneration, social security and pensions | 62 | €174,137 | €185,797 | +€11,660 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,462 | €31,451 | -€1,011 | -3.1% |
| Other operating charges | 640/8 | €3,001 | €3,023 | +€22 | +0.7% |
| Gross operating margin | 9900 | €218,592 | €229,256 | +€10,664 | +4.9% |
| Operating profit (loss) | 9901 | €8,992 | €8,985 | -€7 | -0.1% |
| Financial income | 75/76B | €2,796 | €3,181 | +€385 | +13.8% |
| Recurring financial income | 75 | €2,796 | €3,181 | +€385 | +13.8% |
| Financial charges | 65/66B | €7,560 | €9,105 | +€1,545 | +20.4% |
| Recurring financial charges | 65 | €7,560 | €9,105 | +€1,545 | +20.4% |
| Profit (loss) for the period before taxes | 9903 | €4,228 | €3,061 | -€1,167 | -27.6% |
| Income taxes | 67/77 | €417 | €427 | +€10 | +2.4% |
| Profit (loss) for the period | 9904 | €3,811 | €2,634 | -€1,177 | -30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,811 | €2,634 | -€1,177 | -30.9% |
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 2 October 2026 via checked.be.