WINKLEAP: 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.
WINKLEAP
Largest movements
- Cash +€37,018
up €37,018 (+171.9%), from €21,536 to €58,555
mainly Net result for the year (+€36,804) and Other debts (+€10,210)
- Tangible fixed assets -€994
down €994 (-5.8%), from €17,170 to €16,176
of which Other tangible fixed assets: -€2,331
- Profit (loss) carried forward +€11,804
up €11,804 (+73.0%), from -€16,168 to -€4,364
- Other debts +€10,210
new in 2025: €10,210
- Reserves +€9,000
up €9,000 (+15.3%), from €59,000 to €68,000
- Tax, wage and social debts +€7,823
up €7,823 (+184.2%), from €4,246 to €12,069
- Trade debts -€2,364
down €2,364 (-78.7%), from €3,005 to €640
- Gross operating margin +€7,326
up €7,326 (+14.5%), from €50,484 to €57,810
- Depreciation +€1,794
up €1,794 (+42.8%), from €4,193 to €5,987
- Other operating charges -€1,129
down €1,129 (-50.6%), from €2,232 to €1,103
- Taxes +€721
up €721 (+6.0%), from €12,119 to €12,840
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 | €54,943 | €91,416 | +€36,473 | +66.4% |
| Fixed assets | 21/28 | €17,170 | €16,176 | -€994 | -5.8% |
| Tangible fixed assets | 22/27 | €17,170 | €16,176 | -€994 | -5.8% |
| Furniture and vehicles | 24 | €6,960 | €8,296 | +€1,336 | +19.2% |
| Other tangible fixed assets | 26 | €10,210 | €7,879 | -€2,331 | -22.8% |
| Current assets | 29/58 | €37,773 | €75,240 | +€37,467 | +99.2% |
| Amounts receivable within one year | 40/41 | €15,179 | €15,688 | +€509 | +3.4% |
| Trade receivables | 40 | €15,179 | €15,688 | +€509 | +3.4% |
| Cash at bank and in hand | 54/58 | €21,536 | €58,555 | +€37,018 | +171.9% |
| Deferred charges and accrued income | 490/1 | €1,058 | €998 | -€60 | -5.7% |
| Total equity and liabilities | 10/49 | €54,943 | €91,416 | +€36,473 | +66.4% |
| Equity | 10/15 | €47,692 | €68,496 | +€20,804 | +43.6% |
| Contributions | 10/11 | €4,860 | €4,860 | = | 0.0% |
| Reserves | 13 | €59,000 | €68,000 | +€9,000 | +15.3% |
| Distributable reserves | 133 | €59,000 | €68,000 | +€9,000 | +15.3% |
| Profit (loss) carried forward | 14 | -€16,168 | -€4,364 | +€11,804 | +73.0% |
| Amounts payable | 17/49 | €7,251 | €22,920 | +€15,669 | +216.1% |
| Amounts payable within one year | 42/48 | €7,251 | €22,920 | +€15,669 | +216.1% |
| Trade debts | 44 | €3,005 | €640 | -€2,364 | -78.7% |
| Suppliers | 440/4 | €3,005 | €640 | -€2,364 | -78.7% |
| Taxes, remuneration and social security | 45 | €4,246 | €12,069 | +€7,823 | +184.2% |
| Taxes | 450/3 | €4,246 | €12,069 | +€7,823 | +184.2% |
| Other amounts payable | 47/48 | - | €10,210 | +€10,210 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,193 | €5,987 | +€1,794 | +42.8% |
| Other operating charges | 640/8 | €2,232 | €1,103 | -€1,129 | -50.6% |
| Gross operating margin | 9900 | €50,484 | €57,810 | +€7,326 | +14.5% |
| Operating profit (loss) | 9901 | €44,059 | €50,721 | +€6,662 | +15.1% |
| Financial charges | 65/66B | €1,334 | €1,076 | -€258 | -19.3% |
| Recurring financial charges | 65 | €1,334 | €1,076 | -€258 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €42,725 | €49,645 | +€6,920 | +16.2% |
| Income taxes | 67/77 | €12,119 | €12,840 | +€721 | +6.0% |
| Profit (loss) for the period | 9904 | €30,606 | €36,804 | +€6,198 | +20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,606 | €36,804 | +€6,198 | +20.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.