WinneDM: 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.
WinneDM
Largest movements
- Receivables within one year +€38,706
up €38,706 (+189.0%), from €20,476 to €59,182
of which Other amounts receivable: +€29,636
- Cash +€26,927
up €26,927 (+20.3%), from €132,524 to €159,451
mainly Net result for the year (+€97,485) and Depreciation (+€9,959)
- Tangible fixed assets +€6,132
up €6,132 (+16.1%), from €37,983 to €44,115
of which Furniture and vehicles: +€6,484
- Reserves +€97,485
up €97,485 (+59.6%), from €163,679 to €261,164
- Tax, wage and social debts -€16,725
down €16,725 (-98.2%), from €17,025 to €300
- Other debts -€7,963
down €7,963 (-100.0%), from €7,963 to €0
- Gross operating margin -€34,332
down €34,332 (-19.8%), from €173,304 to €138,972
- Taxes -€14,346
down €14,346 (-34.2%), from €41,904 to €27,558
- Depreciation +€4,771
up €4,771 (+92.0%), from €5,188 to €9,959
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 | €191,807 | €263,968 | +€72,161 | +37.6% |
| Fixed assets | 21/28 | €37,983 | €44,115 | +€6,132 | +16.1% |
| Tangible fixed assets | 22/27 | €37,983 | €44,115 | +€6,132 | +16.1% |
| Plant, machinery and equipment | 23 | €703 | €351 | -€352 | -50.1% |
| Furniture and vehicles | 24 | €37,280 | €43,765 | +€6,484 | +17.4% |
| Current assets | 29/58 | €153,824 | €219,853 | +€66,029 | +42.9% |
| Amounts receivable within one year | 40/41 | €20,476 | €59,182 | +€38,706 | +189.0% |
| Trade receivables | 40 | €20,148 | €29,217 | +€9,070 | +45.0% |
| Other amounts receivable | 41 | €329 | €29,965 | +€29,636 | +9012.1% |
| Cash at bank and in hand | 54/58 | €132,524 | €159,451 | +€26,927 | +20.3% |
| Deferred charges and accrued income | 490/1 | €824 | €1,219 | +€396 | +48.1% |
| Total equity and liabilities | 10/49 | €191,807 | €263,968 | +€72,161 | +37.6% |
| Equity | 10/15 | €165,179 | €262,664 | +€97,485 | +59.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €163,679 | €261,164 | +€97,485 | +59.6% |
| Distributable reserves | 133 | €163,679 | €261,164 | +€97,485 | +59.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €26,628 | €1,304 | -€25,324 | -95.1% |
| Amounts payable within one year | 42/48 | €26,628 | €1,304 | -€25,324 | -95.1% |
| Financial debts | 43 | €1,549 | €817 | -€732 | -47.3% |
| Credit institutions | 430/8 | €1,549 | €817 | -€732 | -47.3% |
| Trade debts | 44 | €92 | €188 | +€96 | +104.5% |
| Suppliers | 440/4 | €92 | €188 | +€96 | +104.5% |
| Taxes, remuneration and social security | 45 | €17,025 | €300 | -€16,725 | -98.2% |
| Taxes | 450/3 | €17,025 | €300 | -€16,725 | -98.2% |
| Other amounts payable | 47/48 | €7,963 | €0 | -€7,963 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,188 | €9,959 | +€4,771 | +92.0% |
| Other operating charges | 640/8 | €886 | €2,241 | +€1,356 | +153.1% |
| Gross operating margin | 9900 | €173,304 | €138,972 | -€34,332 | -19.8% |
| Operating profit (loss) | 9901 | €167,230 | €126,772 | -€40,459 | -24.2% |
| Financial income | 75/76B | - | €78 | +€78 | |
| Recurring financial income | 75 | - | €78 | +€78 | |
| Financial charges | 65/66B | €1,539 | €1,806 | +€267 | +17.4% |
| Recurring financial charges | 65 | €1,539 | €1,806 | +€267 | +17.4% |
| Profit (loss) for the period before taxes | 9903 | €165,691 | €125,043 | -€40,648 | -24.5% |
| Income taxes | 67/77 | €41,904 | €27,558 | -€14,346 | -34.2% |
| Profit (loss) for the period | 9904 | €123,787 | €97,485 | -€26,302 | -21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €123,787 | €97,485 | -€26,302 | -21.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.