Winsmarc: 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.
Winsmarc
Largest movements
- Receivables within one year -€31,013
down €31,013 (-55.2%), from €56,153 to €25,140
of which Trade receivables: -€21,013
- Tangible fixed assets -€4,290
down €4,290 (-41.0%), from €10,454 to €6,164
of which Furniture and vehicles: -€4,976
- Debts after one year -€25,000
no longer reported in 2025 (was €25,000)
- Other debts -€8,960
down €8,960 (-71.4%), from €12,554 to €3,593
- Tax, wage and social debts -€4,396
down €4,396 (-29.3%), from €15,001 to €10,605
of which Taxes: -€13,396
- Reserves +€2,058
up €2,058 (+24.3%), from €8,481 to €10,539
- Trade debts +€1,637
new in 2025: €1,637
- Gross operating margin +€21,094
up €21,094, from -€11,922 to €9,172
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 | €70,381 | €35,720 | -€34,661 | -49.2% |
| Fixed assets | 21/28 | €10,454 | €6,164 | -€4,290 | -41.0% |
| Tangible fixed assets | 22/27 | €10,454 | €6,164 | -€4,290 | -41.0% |
| Plant, machinery and equipment | 23 | €1,407 | €2,094 | +€686 | +48.8% |
| Furniture and vehicles | 24 | €9,047 | €4,071 | -€4,976 | -55.0% |
| Current assets | 29/58 | €59,927 | €29,555 | -€30,372 | -50.7% |
| Amounts receivable within one year | 40/41 | €56,153 | €25,140 | -€31,013 | -55.2% |
| Trade receivables | 40 | €46,153 | €25,140 | -€21,013 | -45.5% |
| Other amounts receivable | 41 | €10,000 | - | -€10,000 | |
| Cash at bank and in hand | 54/58 | €2,208 | €2,757 | +€549 | +24.9% |
| Deferred charges and accrued income | 490/1 | €1,566 | €1,659 | +€92 | +5.9% |
| Total equity and liabilities | 10/49 | €70,381 | €35,720 | -€34,661 | -49.2% |
| Equity | 10/15 | €14,681 | €16,739 | +€2,058 | +14.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,481 | €10,539 | +€2,058 | +24.3% |
| Distributable reserves | 133 | €8,481 | €10,539 | +€2,058 | +24.3% |
| Amounts payable | 17/49 | €55,700 | €18,980 | -€36,720 | -65.9% |
| Amounts payable after more than one year | 17 | €25,000 | - | -€25,000 | |
| Financial debts | 170/4 | €25,000 | - | -€25,000 | |
| Amounts payable within one year | 42/48 | €30,700 | €18,980 | -€11,720 | -38.2% |
| Trade debts | 44 | - | €1,637 | +€1,637 | |
| Suppliers | 440/4 | - | €1,637 | +€1,637 | |
| Advances received on contracts in progress | 46 | €3,145 | €3,145 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €15,001 | €10,605 | -€4,396 | -29.3% |
| Taxes | 450/3 | €15,001 | €1,605 | -€13,396 | -89.3% |
| Remuneration and social security | 454/9 | - | €9,000 | +€9,000 | |
| Other amounts payable | 47/48 | €12,554 | €3,593 | -€8,960 | -71.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,514 | €5,435 | -€78 | -1.4% |
| Other operating charges | 640/8 | €1,476 | €1,417 | -€59 | -4.0% |
| Gross operating margin | 9900 | -€11,922 | €9,172 | +€21,094 | |
| Operating profit (loss) | 9901 | -€18,912 | €2,319 | +€21,231 | |
| Financial income | 75/76B | €49 | €3 | -€46 | -93.2% |
| Recurring financial income | 75 | €49 | €3 | -€46 | -93.2% |
| Financial charges | 65/66B | €125 | €209 | +€84 | +67.8% |
| Recurring financial charges | 65 | €125 | €209 | +€84 | +67.8% |
| Profit (loss) for the period before taxes | 9903 | -€18,988 | €2,113 | +€21,101 | |
| Income taxes | 67/77 | - | €55 | +€55 | |
| Profit (loss) for the period | 9904 | -€18,988 | €2,058 | +€21,046 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,988 | €2,058 | +€21,046 |
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 23 October 2026 via checked.be.