WINY: 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.
What changed
WINY
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€29,848
2024 · -€8,783+€38,632
Equity
€845,175
2024 · €815,327+€29,848
Cash
€42,330
2024 · €60,316-€17,986
Balance sheet total
€2.1m
2024 · €2.2m-€106,240
Largest movements
Assets
- Tangible fixed assets -€94,621
down €94,621 (-4.4%), from €2.1m to €2.0m
of which Land and buildings: -€94,102
Equity and liabilities
- Debts after one year -€100,000
down €100,000 (-10.5%), from €950,000 to €850,000
- Reserves +€29,848
up €29,848 (+4.0%), from €753,827 to €783,675
of which Distributable reserves: +€33,846
Income statement
- Financial charges -€23,655
down €23,655 (-38.3%), from €61,730 to €38,075
- Gross operating margin +€15,417
up €15,417 (+9.8%), from €157,629 to €173,046
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.
Result 2024
-€8,783
Gross operating margin
+€15,417
Depreciation
-€0
Other operating charges
-€376
Financial income
-€65
Financial charges
+€23,655
Result 2025
€29,848
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.
From operations
+€82,048
Investment
-€34
Financing
-€100,000
Cash 2024
€60,316
From operations (derived)
+€82,048
Net result for the year
+€29,848
Depreciation
+€94,621
Receivables within one year
-€511
Deferred charges and accrued income
-€5,822
Provisions
-€1,333
Trade debts
-€670
Tax, wage and social debts
-€2,674
Other debts
-€19,322
Accrued charges and deferred income
-€12,090
Investment (derived)
-€34
Investment in fixed assets (net)
-€34
Financing
-€100,000
Debts after one year
-€100,000
Cash 2025
€42,330
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,229,641 | €2,123,401 | -€106,240 | -4.8% |
| Fixed assets | 21/28 | €2,130,248 | €2,035,660 | -€94,587 | -4.4% |
| Tangible fixed assets | 22/27 | €2,129,718 | €2,035,097 | -€94,621 | -4.4% |
| Land and buildings | 22 | €2,129,031 | €2,034,929 | -€94,102 | -4.4% |
| Plant, machinery and equipment | 23 | €687 | €168 | -€519 | -75.6% |
| Financial fixed assets | 28 | €530 | €563 | +€34 | +6.3% |
| Current assets | 29/58 | €99,394 | €87,741 | -€11,653 | -11.7% |
| Amounts receivable within one year | 40/41 | €32,825 | €33,336 | +€511 | +1.6% |
| Trade receivables | 40 | €7,865 | €7,865 | = | 0.0% |
| Other amounts receivable | 41 | €24,960 | €25,471 | +€511 | +2.0% |
| Cash at bank and in hand | 54/58 | €60,316 | €42,330 | -€17,986 | -29.8% |
| Deferred charges and accrued income | 490/1 | €6,252 | €12,074 | +€5,822 | +93.1% |
| Total equity and liabilities | 10/49 | €2,229,641 | €2,123,401 | -€106,240 | -4.8% |
| Equity | 10/15 | €815,327 | €845,175 | +€29,848 | +3.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €753,827 | €783,675 | +€29,848 | +4.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €96,941 | €92,943 | -€3,998 | -4.1% |
| Distributable reserves | 133 | €650,736 | €684,582 | +€33,846 | +5.2% |
| Provisions and deferred taxes | 16 | €32,314 | €30,981 | -€1,333 | -4.1% |
| Deferred taxes | 168 | €32,314 | €30,981 | -€1,333 | -4.1% |
| Amounts payable | 17/49 | €1,382,000 | €1,247,245 | -€134,755 | -9.8% |
| Amounts payable after more than one year | 17 | €950,000 | €850,000 | -€100,000 | -10.5% |
| Financial debts | 170/4 | €950,000 | €850,000 | -€100,000 | -10.5% |
| Amounts payable within one year | 42/48 | €416,212 | €393,547 | -€22,665 | -5.4% |
| Current portion of amounts payable after more than one year | 42 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €1,959 | €1,289 | -€670 | -34.2% |
| Suppliers | 440/4 | €1,959 | €1,289 | -€670 | -34.2% |
| Taxes, remuneration and social security | 45 | €8,268 | €5,595 | -€2,674 | -32.3% |
| Taxes | 450/3 | €8,268 | €5,595 | -€2,674 | -32.3% |
| Other amounts payable | 47/48 | €305,984 | €286,663 | -€19,322 | -6.3% |
| Accrued charges and deferred income | 492/3 | €15,788 | €3,698 | -€12,090 | -76.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,621 | €94,621 | +€0 | 0.0% |
| Other operating charges | 640/8 | €11,959 | €12,334 | +€376 | +3.1% |
| Gross operating margin | 9900 | €157,629 | €173,046 | +€15,417 | +9.8% |
| Operating profit (loss) | 9901 | €51,050 | €66,091 | +€15,042 | +29.5% |
| Financial income | 75/76B | €564 | €499 | -€65 | -11.5% |
| Recurring financial income | 75 | €564 | €499 | -€65 | -11.5% |
| Financial charges | 65/66B | €61,730 | €38,075 | -€23,655 | -38.3% |
| Recurring financial charges | 65 | €61,730 | €38,075 | -€23,655 | -38.3% |
| Profit (loss) for the period before taxes | 9903 | -€10,116 | €28,515 | +€38,632 | |
| Transfer from deferred taxes | 780 | €1,333 | €1,333 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€8,783 | €29,848 | +€38,632 | |
| Transfer from tax-exempt reserves | 789 | €3,998 | €3,998 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,785 | €33,846 | +€38,632 |
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 29 September 2026 via checked.be.