Winkwise: 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.
Winkwise
Largest movements
- Financial fixed assets +€300,000
new in 2026: €300,000
- Cash -€285,907
down €285,907 (-44.6%), from €640,902 to €354,994
mainly Investment in fixed assets (net) (-€300,000) and Tax, wage and social debts (-€102,751)
- Receivables within one year +€46,112
up €46,112 (+263%), from €17,545 to €63,657
- Reserves +€652,250
new in 2026: €652,250
- Profit (loss) carried forward -€491,289
down €491,289 (-100%), from €491,289 to €0
- Tax, wage and social debts -€102,751
down €102,751 (-61.2%), from €167,922 to €65,171
of which Taxes: -€102,754
- Gross operating margin -€443,295
down €443,295 (-67.6%), from €655,811 to €212,517
- Taxes -€110,243
down €110,243 (-69.7%), from €158,164 to €47,922
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €664,090 | €722,415 | +€58,325 | +8.8% |
| Fixed assets | 21/28 | €5,644 | €303,425 | +€297,781 | +5,276% |
| Tangible fixed assets | 22/27 | €5,644 | €3,425 | -€2,219 | -39.3% |
| Furniture and vehicles | 24 | €5,644 | €3,425 | -€2,219 | -39.3% |
| Financial fixed assets | 28 | - | €300,000 | +€300,000 | |
| Current assets | 29/58 | €658,447 | €418,991 | -€239,456 | -36.4% |
| Amounts receivable within one year | 40/41 | €17,545 | €63,657 | +€46,112 | +263% |
| Trade receivables | 40 | €17,545 | €63,657 | +€46,112 | +263% |
| Cash at bank and in hand | 54/58 | €640,902 | €354,994 | -€285,907 | -44.6% |
| Deferred charges and accrued income | 490/1 | - | €339 | +€339 | |
| Total equity and liabilities | 10/49 | €664,090 | €722,415 | +€58,325 | +8.8% |
| Equity | 10/15 | €494,289 | €655,250 | +€160,960 | +32.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €652,250 | +€652,250 | |
| Distributable reserves | 133 | - | €652,250 | +€652,250 | |
| Profit (loss) carried forward | 14 | €491,289 | €0 | -€491,289 | -100% |
| Amounts payable | 17/49 | €169,801 | €67,166 | -€102,635 | -60.4% |
| Amounts payable within one year | 42/48 | €169,135 | €67,166 | -€101,969 | -60.3% |
| Trade debts | 44 | €611 | €478 | -€133 | -21.7% |
| Suppliers | 440/4 | €611 | €478 | -€133 | -21.7% |
| Taxes, remuneration and social security | 45 | €167,922 | €65,171 | -€102,751 | -61.2% |
| Taxes | 450/3 | €165,919 | €63,164 | -€102,754 | -61.9% |
| Remuneration and social security | 454/9 | €2,003 | €2,007 | +€3 | +0.2% |
| Other amounts payable | 47/48 | €602 | €1,517 | +€914 | +152% |
| Accrued charges and deferred income | 492/3 | €666 | €0 | -€666 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €910 | €2,219 | +€1,309 | +144% |
| Other operating charges | 640/8 | €190 | €120 | -€70 | -36.8% |
| Gross operating margin | 9900 | €655,811 | €212,517 | -€443,295 | -67.6% |
| Operating profit (loss) | 9901 | €654,712 | €210,178 | -€444,534 | -67.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,608 | €1,296 | -€312 | -19.4% |
| Recurring financial charges | 65 | €1,608 | €1,296 | -€312 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €653,103 | €208,882 | -€444,221 | -68.0% |
| Income taxes | 67/77 | €158,164 | €47,922 | -€110,243 | -69.7% |
| Profit (loss) for the period | 9904 | €494,939 | €160,960 | -€333,978 | -67.5% |
| Profit (loss) for the period to be appropriated | 9905 | €494,939 | €160,960 | -€333,978 | -67.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.