WINTIME: 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.
WINTIME
Largest movements
- Receivables within one year +€49,224
up €49,224 (+11.0%), from €448,354 to €497,578
of which Trade receivables: +€92,197
- Cash -€16,143
down €16,143 (-72.1%), from €22,394 to €6,251
mainly Receivables within one year (-€49,224) and Other debts (-€30,262)
- Profit (loss) carried forward +€41,617
up €41,617 (+31.4%), from -€132,365 to -€90,749
- Other debts -€30,262
down €30,262 (-24.3%), from €124,479 to €94,217
- Tax, wage and social debts +€20,495
up €20,495 (+348.7%), from €5,878 to €26,373
- Gross operating margin +€55,409
up €55,409 (+354.5%), from €15,631 to €71,041
- Taxes +€14,831
up €14,831 (+257.0%), from €5,771 to €20,602
- Other operating charges +€6,674
up €6,674 (+1736.0%), from €384 to €7,058
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 | €471,923 | €505,146 | +€33,224 | +7.0% |
| Fixed assets | 21/28 | €1,175 | €1,318 | +€143 | +12.2% |
| Tangible fixed assets | 22/27 | €1,175 | €1,318 | +€143 | +12.2% |
| Furniture and vehicles | 24 | €1,175 | €1,318 | +€143 | +12.2% |
| Current assets | 29/58 | €470,748 | €503,828 | +€33,080 | +7.0% |
| Amounts receivable within one year | 40/41 | €448,354 | €497,578 | +€49,224 | +11.0% |
| Trade receivables | 40 | €10,778 | €102,974 | +€92,197 | +855.5% |
| Other amounts receivable | 41 | €437,576 | €394,603 | -€42,973 | -9.8% |
| Cash at bank and in hand | 54/58 | €22,394 | €6,251 | -€16,143 | -72.1% |
| Total equity and liabilities | 10/49 | €471,923 | €505,146 | +€33,224 | +7.0% |
| Equity | 10/15 | €330,980 | €372,596 | +€41,617 | +12.6% |
| Contributions | 10/11 | €463,345 | €463,345 | = | 0.0% |
| Capital | 10 | €463,345 | €463,345 | = | 0.0% |
| Issued capital | 100 | €463,345 | €463,345 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€132,365 | -€90,749 | +€41,617 | +31.4% |
| Amounts payable | 17/49 | €140,943 | €132,550 | -€8,393 | -6.0% |
| Amounts payable within one year | 42/48 | €140,943 | €132,550 | -€8,393 | -6.0% |
| Trade debts | 44 | €10,587 | €11,960 | +€1,374 | +13.0% |
| Suppliers | 440/4 | €10,587 | €11,960 | +€1,374 | +13.0% |
| Taxes, remuneration and social security | 45 | €5,878 | €26,373 | +€20,495 | +348.7% |
| Taxes | 450/3 | €5,878 | €26,373 | +€20,495 | +348.7% |
| Other amounts payable | 47/48 | €124,479 | €94,217 | -€30,262 | -24.3% |
| Non-recurring operating income | 76A | €855 | - | -€855 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €573 | €842 | +€269 | +47.0% |
| Other operating charges | 640/8 | €384 | €7,058 | +€6,674 | +1736.0% |
| Gross operating margin | 9900 | €15,631 | €71,041 | +€55,409 | +354.5% |
| Operating profit (loss) | 9901 | €14,674 | €63,140 | +€48,466 | +330.3% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €888 | €897 | +€9 | +1.0% |
| Recurring financial charges | 65 | €888 | €897 | +€9 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €13,786 | €62,244 | +€48,458 | +351.5% |
| Income taxes | 67/77 | €5,771 | €20,602 | +€14,831 | +257.0% |
| Profit (loss) for the period | 9904 | €8,015 | €41,642 | +€33,626 | +419.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,015 | €41,642 | +€33,626 | +419.5% |
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 29 September 2026 via checked.be.