WINLAW: 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.
WINLAW
Largest movements
- Cash +€23,171
up €23,171 (+78.1%), from €29,654 to €52,825
mainly Net result for the year (+€24,162) and Receivables within one year (+€1,652)
- Receivables within one year -€1,652
down €1,652 (-75.5%), from €2,188 to €536
of which Other amounts receivable: -€1,381
- Reserves +€24,162
up €24,162 (+156%), from €15,442 to €39,603
- Tax, wage and social debts -€2,214
down €2,214 (-36.0%), from €6,146 to €3,932
- Other debts -€702
down €702 (-20.6%), from €3,400 to €2,698
- Gross operating margin +€12,391
up €12,391 (+58.0%), from €21,370 to €33,762
- Taxes +€3,589
up €3,589 (+61.1%), from €5,875 to €9,464
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 | €32,274 | €53,454 | +€21,180 | +65.6% |
| Current assets | 29/58 | €32,274 | €53,454 | +€21,180 | +65.6% |
| Amounts receivable within one year | 40/41 | €2,188 | €536 | -€1,652 | -75.5% |
| Trade receivables | 40 | €271 | €0 | -€271 | -100% |
| Other amounts receivable | 41 | €1,917 | €536 | -€1,381 | -72.1% |
| Cash at bank and in hand | 54/58 | €29,654 | €52,825 | +€23,171 | +78.1% |
| Deferred charges and accrued income | 490/1 | €432 | €94 | -€338 | -78.3% |
| Total equity and liabilities | 10/49 | €32,274 | €53,454 | +€21,180 | +65.6% |
| Equity | 10/15 | €20,442 | €44,603 | +€24,162 | +118% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €15,442 | €39,603 | +€24,162 | +156% |
| Distributable reserves | 133 | €15,442 | €39,603 | +€24,162 | +156% |
| Amounts payable | 17/49 | €11,832 | €8,851 | -€2,982 | -25.2% |
| Amounts payable within one year | 42/48 | €11,832 | €8,851 | -€2,982 | -25.2% |
| Trade debts | 44 | €2,286 | €2,220 | -€66 | -2.9% |
| Suppliers | 440/4 | €2,286 | €2,220 | -€66 | -2.9% |
| Taxes, remuneration and social security | 45 | €6,146 | €3,932 | -€2,214 | -36.0% |
| Taxes | 450/3 | €6,146 | €3,932 | -€2,214 | -36.0% |
| Other amounts payable | 47/48 | €3,400 | €2,698 | -€702 | -20.6% |
| Non-recurring operating income | 76A | - | €223 | +€223 | |
| Gross operating margin | 9900 | €21,370 | €33,762 | +€12,391 | +58.0% |
| Operating profit (loss) | 9901 | €21,370 | €33,762 | +€12,391 | +58.0% |
| Financial income | 75/76B | - | €28 | +€28 | |
| Recurring financial income | 75 | - | €28 | +€28 | |
| Financial charges | 65/66B | €54 | €163 | +€110 | +204% |
| Recurring financial charges | 65 | €54 | €163 | +€110 | +204% |
| Profit (loss) for the period before taxes | 9903 | €21,317 | €33,626 | +€12,310 | +57.7% |
| Income taxes | 67/77 | €5,875 | €9,464 | +€3,589 | +61.1% |
| Profit (loss) for the period | 9904 | €15,442 | €24,162 | +€8,720 | +56.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,442 | €24,162 | +€8,720 | +56.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.