WINPRO: 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.
WINPRO
Largest movements
- Cash -€43,914
down €43,914 (-32.8%), from €133,903 to €89,989
mainly Net result for the year (-€32,583) and Debts after one year (-€11,346)
- Tangible fixed assets -€20,854
down €20,854 (-27.2%), from €76,744 to €55,889
of which Furniture and vehicles: -€17,854
- Receivables within one year +€11,067
up €11,067 (+59.2%), from €18,705 to €29,772
of which Other amounts receivable: +€5,677
- Profit (loss) carried forward -€32,583
new in 2025: -€32,583
- Debts after one year -€11,346
no longer reported in 2025 (was €11,346)
- Other debts -€9,565
no longer reported in 2025 (was €9,565)
- Gross operating margin -€180,151
down €180,151, from €165,833 to -€14,318
- Taxes -€46,400
down €46,400 (-99.5%), from €46,643 to €243
- Financial income -€5,768
down €5,768 (-53.5%), from €10,782 to €5,014
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 | €240,700 | €184,988 | -€55,712 | -23.1% |
| Fixed assets | 21/28 | €83,116 | €62,261 | -€20,854 | -25.1% |
| Tangible fixed assets | 22/27 | €76,744 | €55,889 | -€20,854 | -27.2% |
| Plant, machinery and equipment | 23 | €9,000 | €6,000 | -€3,000 | -33.3% |
| Furniture and vehicles | 24 | €67,744 | €49,889 | -€17,854 | -26.4% |
| Financial fixed assets | 28 | €6,372 | €6,372 | = | 0.0% |
| Current assets | 29/58 | €157,584 | €122,726 | -€34,858 | -22.1% |
| Amounts receivable within one year | 40/41 | €18,705 | €29,772 | +€11,067 | +59.2% |
| Trade receivables | 40 | €12,705 | €18,095 | +€5,390 | +42.4% |
| Other amounts receivable | 41 | €6,000 | €11,677 | +€5,677 | +94.6% |
| Cash at bank and in hand | 54/58 | €133,903 | €89,989 | -€43,914 | -32.8% |
| Deferred charges and accrued income | 490/1 | €4,976 | €2,966 | -€2,011 | -40.4% |
| Total equity and liabilities | 10/49 | €240,700 | €184,988 | -€55,712 | -23.1% |
| Equity | 10/15 | €191,459 | €158,876 | -€32,583 | -17.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €179,059 | €179,059 | = | 0.0% |
| Distributable reserves | 133 | €179,059 | €179,059 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€32,583 | -€32,583 | |
| Amounts payable | 17/49 | €49,241 | €26,111 | -€23,130 | -47.0% |
| Amounts payable after more than one year | 17 | €11,346 | - | -€11,346 | |
| Financial debts | 170/4 | €11,346 | - | -€11,346 | |
| Amounts payable within one year | 42/48 | €37,895 | €26,111 | -€11,784 | -31.1% |
| Current portion of amounts payable after more than one year | 42 | €11,711 | €11,346 | -€365 | -3.1% |
| Trade debts | 44 | €6,778 | €5,485 | -€1,293 | -19.1% |
| Suppliers | 440/4 | €6,778 | €5,485 | -€1,293 | -19.1% |
| Taxes, remuneration and social security | 45 | €9,842 | €9,280 | -€561 | -5.7% |
| Taxes | 450/3 | €9,842 | €9,280 | -€561 | -5.7% |
| Other amounts payable | 47/48 | €9,565 | - | -€9,565 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,226 | €20,854 | -€372 | -1.8% |
| Other operating charges | 640/8 | €656 | €832 | +€176 | +26.8% |
| Gross operating margin | 9900 | €165,833 | -€14,318 | -€180,151 | |
| Operating profit (loss) | 9901 | €143,951 | -€36,005 | -€179,955 | |
| Financial income | 75/76B | €10,782 | €5,014 | -€5,768 | -53.5% |
| Recurring financial income | 75 | €10,782 | €5,014 | -€5,768 | -53.5% |
| Financial charges | 65/66B | €2,079 | €1,349 | -€730 | -35.1% |
| Recurring financial charges | 65 | €2,079 | €1,349 | -€730 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | €152,653 | -€32,340 | -€184,993 | |
| Income taxes | 67/77 | €46,643 | €243 | -€46,400 | -99.5% |
| Profit (loss) for the period | 9904 | €106,011 | -€32,583 | -€138,593 | |
| Profit (loss) for the period to be appropriated | 9905 | €106,011 | -€32,583 | -€138,593 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.