WINNER SOFTWARE: 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.
WINNER SOFTWARE
Largest movements
- Receivables within one year +€17,955
up €17,955 (+29.9%), from €60,086 to €78,041
of which Other amounts receivable: +€13,088
- Cash +€16,404
up €16,404 (+86.5%), from €18,962 to €35,366
mainly Advances received (+€16,266) and Trade debts (+€8,148)
- Stocks and contracts -€4,636
down €4,636 (-80.0%), from €5,795 to €1,159
- Advances received +€16,266
up €16,266 (+68.4%), from €23,783 to €40,049
- Trade debts +€8,148
up €8,148 (+30.0%), from €27,174 to €35,322
- Tax, wage and social debts +€7,461
up €7,461 (+126.1%), from €5,916 to €13,377
- Turnover +€27,756
up €27,756 (+28.2%), from €98,473 to €126,229
- Gross operating margin -€3,061
down €3,061 (-40.1%), from €7,632 to €4,571
- Taxes -€2,467
down €2,467 (-63.4%), from €3,889 to €1,422
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,814 | €119,629 | +€31,815 | +36.2% |
| Fixed assets | 21/28 | €2,971 | €4,131 | +€1,160 | +39.0% |
| Intangible fixed assets | 21 | €2,784 | €2,784 | = | 0.0% |
| Financial fixed assets | 28 | €187 | €1,347 | +€1,160 | +620.3% |
| Current assets | 29/58 | €84,843 | €115,498 | +€30,655 | +36.1% |
| Stocks and contracts in progress | 3 | €5,795 | €1,159 | -€4,636 | -80.0% |
| Stocks | 30/36 | €5,795 | €1,159 | -€4,636 | -80.0% |
| Amounts receivable within one year | 40/41 | €60,086 | €78,041 | +€17,955 | +29.9% |
| Trade receivables | 40 | €37,158 | €42,025 | +€4,867 | +13.1% |
| Other amounts receivable | 41 | €22,928 | €36,016 | +€13,088 | +57.1% |
| Cash at bank and in hand | 54/58 | €18,962 | €35,366 | +€16,404 | +86.5% |
| Deferred charges and accrued income | 490/1 | - | €932 | +€932 | |
| Total equity and liabilities | 10/49 | €87,814 | €119,629 | +€31,815 | +36.2% |
| Equity | 10/15 | €30,050 | €30,881 | +€831 | +2.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €171 | €171 | = | 0.0% |
| Non-distributable reserves | 130/1 | €171 | €171 | = | 0.0% |
| Reserves not available under the articles | 1311 | €171 | €171 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,287 | €12,118 | +€831 | +7.4% |
| Amounts payable | 17/49 | €57,764 | €88,748 | +€30,984 | +53.6% |
| Amounts payable within one year | 42/48 | €57,764 | €88,748 | +€30,984 | +53.6% |
| Financial debts | 43 | €891 | - | -€891 | |
| Credit institutions | 430/8 | €891 | - | -€891 | |
| Trade debts | 44 | €27,174 | €35,322 | +€8,148 | +30.0% |
| Suppliers | 440/4 | €27,174 | €35,322 | +€8,148 | +30.0% |
| Advances received on contracts in progress | 46 | €23,783 | €40,049 | +€16,266 | +68.4% |
| Taxes, remuneration and social security | 45 | €5,916 | €13,377 | +€7,461 | +126.1% |
| Taxes | 450/3 | €5,916 | €13,377 | +€7,461 | +126.1% |
| Turnover | 70 | €98,473 | €126,229 | +€27,756 | +28.2% |
| Non-recurring operating income | 76A | €1,285 | - | -€1,285 | |
| Other operating charges | 640/8 | €1,850 | €1,855 | +€5 | +0.3% |
| Gross operating margin | 9900 | €7,632 | €4,571 | -€3,061 | -40.1% |
| Operating profit (loss) | 9901 | €5,782 | €2,716 | -€3,066 | -53.0% |
| Financial charges | 65/66B | €670 | €463 | -€207 | -30.9% |
| Recurring financial charges | 65 | €670 | €463 | -€207 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | €5,112 | €2,253 | -€2,859 | -55.9% |
| Income taxes | 67/77 | €3,889 | €1,422 | -€2,467 | -63.4% |
| Profit (loss) for the period | 9904 | €1,223 | €831 | -€392 | -32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,223 | €831 | -€392 | -32.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.