WIO: 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.
WIO
Largest movements
- Receivables within one year +€2,165
up €2,165 (+9.2%), from €23,585 to €25,750
of which Trade receivables: +€1,849
- Cash +€2,140
up €2,140 (+87.4%), from €2,450 to €4,590
mainly Other debts (+€15,751) and Depreciation (+€1,122)
- Tangible fixed assets -€1,122
down €1,122 (-40.0%), from €2,807 to €1,686
- Reserves -€25,970
down €25,970 (-50.5%), from €51,470 to €25,500
of which Tax-exempt reserves: -€25,970
- Other debts +€15,751
up €15,751 (+760%), from €2,071 to €17,822
- Profit (loss) carried forward +€14,163
up €14,163 (+25.2%), from -€56,266 to -€42,103
- Trade debts -€659
down €659 (-5.8%), from €11,368 to €10,709
- Gross operating margin +€6,965
up €6,965 (+44.1%), from -€15,777 to -€8,812
- Other operating charges -€1,788
down €1,788 (-52.0%), from €3,440 to €1,652
- Depreciation -€381
down €381 (-25.4%), from €1,503 to €1,122
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 | €38,411 | €41,525 | +€3,114 | +8.1% |
| Fixed assets | 21/28 | €2,877 | €1,686 | -€1,191 | -41.4% |
| Tangible fixed assets | 22/27 | €2,807 | €1,686 | -€1,122 | -40.0% |
| Furniture and vehicles | 24 | €2,807 | €1,686 | -€1,122 | -40.0% |
| Financial fixed assets | 28 | €69 | - | -€69 | |
| Current assets | 29/58 | €35,535 | €39,840 | +€4,305 | +12.1% |
| Amounts receivable after more than one year | 29 | €9,500 | €9,500 | = | 0.0% |
| Trade receivables | 290 | €9,500 | €9,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,585 | €25,750 | +€2,165 | +9.2% |
| Trade receivables | 40 | €20,717 | €22,566 | +€1,849 | +8.9% |
| Other amounts receivable | 41 | €2,868 | €3,184 | +€316 | +11.0% |
| Cash at bank and in hand | 54/58 | €2,450 | €4,590 | +€2,140 | +87.4% |
| Total equity and liabilities | 10/49 | €38,411 | €41,525 | +€3,114 | +8.1% |
| Equity | 10/15 | €13,805 | €1,997 | -€11,808 | -85.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,470 | €25,500 | -€25,970 | -50.5% |
| Tax-exempt reserves | 132 | €25,970 | - | -€25,970 | |
| Distributable reserves | 133 | €25,500 | €25,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,266 | -€42,103 | +€14,163 | +25.2% |
| Amounts payable | 17/49 | €24,607 | €39,529 | +€14,922 | +60.6% |
| Amounts payable within one year | 42/48 | €24,607 | €39,529 | +€14,922 | +60.6% |
| Financial debts | 43 | €194 | €158 | -€36 | -18.8% |
| Credit institutions | 430/8 | €194 | €158 | -€36 | -18.8% |
| Trade debts | 44 | €11,368 | €10,709 | -€659 | -5.8% |
| Suppliers | 440/4 | €11,368 | €10,709 | -€659 | -5.8% |
| Taxes, remuneration and social security | 45 | €10,973 | €10,839 | -€134 | -1.2% |
| Taxes | 450/3 | €10,973 | €10,839 | -€134 | -1.2% |
| Other amounts payable | 47/48 | €2,071 | €17,822 | +€15,751 | +760% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,503 | €1,122 | -€381 | -25.4% |
| Other operating charges | 640/8 | €3,440 | €1,652 | -€1,788 | -52.0% |
| Gross operating margin | 9900 | -€15,777 | -€8,812 | +€6,965 | +44.1% |
| Operating profit (loss) | 9901 | -€20,719 | -€11,585 | +€9,134 | +44.1% |
| Financial income | 75/76B | €1 | €10 | +€9 | +1,860% |
| Recurring financial income | 75 | €1 | €10 | +€9 | +1,860% |
| Financial charges | 65/66B | €336 | €232 | -€104 | -31.0% |
| Recurring financial charges | 65 | €336 | €232 | -€104 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | -€21,055 | -€11,808 | +€9,247 | +43.9% |
| Profit (loss) for the period | 9904 | -€21,055 | -€11,808 | +€9,247 | +43.9% |
| Transfer from tax-exempt reserves | 789 | - | €25,970 | +€25,970 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,055 | €14,163 | +€35,218 |
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.