WINPROF: 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.
WINPROF
Largest movements
- Cash -€716,928
down €716,928 (-29.3%), from €2.4m to €1.7m
mainly Stocks and contracts (-€358,582) and Receivables within one year (-€319,504)
- Stocks and contracts +€358,582
up €358,582 (+349.4%), from €102,629 to €461,211
of which Contracts in progress: +€358,581
- Receivables within one year +€319,504
up €319,504 (+12.0%), from €2.7m to €3.0m
of which Trade receivables: +€230,958
- Receivables after one year +€150,000
new in 2025: €150,000
- Tangible fixed assets -€115,263
down €115,263 (-29.2%), from €394,518 to €279,255
of which Land and buildings: -€90,884
- Profit (loss) carried forward +€226,211
up €226,211 (+8.4%), from €2.7m to €2.9m
- Advances received -€187,581
down €187,581 (-39.4%), from €476,416 to €288,835
- Trade debts +€127,026
up €127,026 (+11.7%), from €1.1m to €1.2m
- Debts after one year -€63,886
down €63,886 (-25.6%), from €249,942 to €186,056
- Gross operating margin -€756,522
down €756,522 (-23.1%), from €3.3m to €2.5m
- Staff costs -€294,141
down €294,141 (-13.0%), from €2.3m to €2.0m
- Taxes -€102,909
down €102,909 (-49.8%), from €206,443 to €103,534
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 | €5,888,522 | €5,961,429 | +€72,907 | +1.2% |
| Fixed assets | 21/28 | €594,518 | €579,255 | -€15,263 | -2.6% |
| Tangible fixed assets | 22/27 | €394,518 | €279,255 | -€115,263 | -29.2% |
| Land and buildings | 22 | €206,877 | €115,993 | -€90,884 | -43.9% |
| Plant, machinery and equipment | 23 | €11,930 | €2,606 | -€9,324 | -78.2% |
| Furniture and vehicles | 24 | €173,326 | €152,826 | -€20,500 | -11.8% |
| Other tangible fixed assets | 26 | €2,385 | €7,830 | +€5,445 | +228.3% |
| Financial fixed assets | 28 | €200,000 | €300,000 | +€100,000 | +50.0% |
| Current assets | 29/58 | €5,294,004 | €5,382,174 | +€88,170 | +1.7% |
| Amounts receivable after more than one year | 29 | - | €150,000 | +€150,000 | |
| Trade receivables | 290 | - | €150,000 | +€150,000 | |
| Stocks and contracts in progress | 3 | €102,629 | €461,211 | +€358,582 | +349.4% |
| Stocks | 30/36 | €30,465 | €30,466 | +€1 | 0.0% |
| Contracts in progress | 37 | €72,164 | €430,745 | +€358,581 | +496.9% |
| Amounts receivable within one year | 40/41 | €2,667,930 | €2,987,434 | +€319,504 | +12.0% |
| Trade receivables | 40 | €2,601,666 | €2,832,624 | +€230,958 | +8.9% |
| Other amounts receivable | 41 | €66,264 | €154,810 | +€88,546 | +133.6% |
| Cash at bank and in hand | 54/58 | €2,446,720 | €1,729,792 | -€716,928 | -29.3% |
| Deferred charges and accrued income | 490/1 | €76,725 | €53,737 | -€22,988 | -30.0% |
| Total equity and liabilities | 10/49 | €5,888,522 | €5,961,429 | +€72,907 | +1.2% |
| Equity | 10/15 | €3,757,805 | €3,984,016 | +€226,211 | +6.0% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €828,851 | €828,851 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €210,971 | €210,971 | = | 0.0% |
| Distributable reserves | 133 | €592,880 | €592,880 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,678,954 | €2,905,165 | +€226,211 | +8.4% |
| Amounts payable | 17/49 | €2,130,717 | €1,977,413 | -€153,304 | -7.2% |
| Amounts payable after more than one year | 17 | €249,942 | €186,056 | -€63,886 | -25.6% |
| Financial debts | 170/4 | €249,942 | €186,056 | -€63,886 | -25.6% |
| Amounts payable within one year | 42/48 | €1,870,600 | €1,781,183 | -€89,417 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €139,559 | €114,455 | -€25,104 | -18.0% |
| Trade debts | 44 | €1,086,030 | €1,213,056 | +€127,026 | +11.7% |
| Suppliers | 440/4 | €1,086,030 | €1,213,056 | +€127,026 | +11.7% |
| Advances received on contracts in progress | 46 | €476,416 | €288,835 | -€187,581 | -39.4% |
| Taxes, remuneration and social security | 45 | €168,595 | €164,837 | -€3,758 | -2.2% |
| Taxes | 450/3 | €5,290 | €5,290 | = | 0.0% |
| Remuneration and social security | 454/9 | €163,305 | €159,547 | -€3,758 | -2.3% |
| Accrued charges and deferred income | 492/3 | €10,175 | €10,174 | -€1 | 0.0% |
| Non-recurring operating income | 76A | €850 | - | -€850 | |
| Remuneration, social security and pensions | 62 | €2,256,703 | €1,962,562 | -€294,141 | -13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €269,688 | €239,724 | -€29,964 | -11.1% |
| Other operating charges | 640/8 | €25,989 | €21,215 | -€4,774 | -18.4% |
| Gross operating margin | 9900 | €3,274,663 | €2,518,141 | -€756,522 | -23.1% |
| Operating profit (loss) | 9901 | €722,283 | €294,640 | -€427,643 | -59.2% |
| Financial income | 75/76B | €90,509 | €66,029 | -€24,480 | -27.0% |
| Recurring financial income | 75 | €90,509 | €65,344 | -€25,165 | -27.8% |
| Non-recurring financial income | 76B | - | €685 | +€685 | |
| Financial charges | 65/66B | €49,642 | €30,924 | -€18,718 | -37.7% |
| Recurring financial charges | 65 | €49,642 | €30,924 | -€18,718 | -37.7% |
| Profit (loss) for the period before taxes | 9903 | €763,150 | €329,745 | -€433,405 | -56.8% |
| Income taxes | 67/77 | €206,443 | €103,534 | -€102,909 | -49.8% |
| Profit (loss) for the period | 9904 | €556,707 | €226,211 | -€330,496 | -59.4% |
| Transfer to tax-exempt reserves | 689 | €210,500 | - | -€210,500 | |
| Profit (loss) for the period to be appropriated | 9905 | €346,207 | €226,211 | -€119,996 | -34.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.