WIOT: 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.
WIOT
Largest movements
- Receivables within one year +€115,469
up €115,469 (+81.6%), from €141,476 to €256,944
of which Other amounts receivable: +€121,494
- Cash -€42,620
down €42,620 (-92.1%), from €46,294 to €3,674
mainly Receivables within one year (-€115,469) and Tax, wage and social debts (-€7,074)
- Tangible fixed assets -€8,765
down €8,765 (-25.2%), from €34,796 to €26,031
- Reserves +€49,252
up €49,252 (+112%), from €44,167 to €93,420
of which Distributable reserves: +€49,252
- Other debts +€22,351
up €22,351 (+14.8%), from €150,715 to €173,066
- Tax, wage and social debts -€7,074
down €7,074 (-68.2%), from €10,376 to €3,302
- Financial income +€49,764
up €49,764 (+32,424%), from €153 to €49,918
- Gross operating margin -€39,807
down €39,807 (-55.0%), from €72,337 to €32,530
- Taxes +€2,999
up €2,999 (+14.4%), from €20,831 to €23,831
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 | €226,433 | €288,670 | +€62,236 | +27.5% |
| Fixed assets | 21/28 | €37,366 | €26,031 | -€11,335 | -30.3% |
| Tangible fixed assets | 22/27 | €34,796 | €26,031 | -€8,765 | -25.2% |
| Furniture and vehicles | 24 | €34,796 | €26,031 | -€8,765 | -25.2% |
| Financial fixed assets | 28 | €2,570 | €0 | -€2,570 | -100% |
| Current assets | 29/58 | €189,067 | €262,639 | +€73,572 | +38.9% |
| Amounts receivable within one year | 40/41 | €141,476 | €256,944 | +€115,469 | +81.6% |
| Trade receivables | 40 | €27,805 | €21,780 | -€6,025 | -21.7% |
| Other amounts receivable | 41 | €113,671 | €235,164 | +€121,494 | +107% |
| Cash at bank and in hand | 54/58 | €46,294 | €3,674 | -€42,620 | -92.1% |
| Deferred charges and accrued income | 490/1 | €1,297 | €2,020 | +€723 | +55.8% |
| Total equity and liabilities | 10/49 | €226,433 | €288,670 | +€62,236 | +27.5% |
| Equity | 10/15 | €62,767 | €112,020 | +€49,252 | +78.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €44,167 | €93,420 | +€49,252 | +112% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €42,307 | €91,560 | +€49,252 | +116% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €163,666 | €176,650 | +€12,984 | +7.9% |
| Amounts payable within one year | 42/48 | €163,666 | €176,650 | +€12,984 | +7.9% |
| Trade debts | 44 | €2,575 | €283 | -€2,293 | -89.0% |
| Suppliers | 440/4 | €2,575 | €283 | -€2,293 | -89.0% |
| Taxes, remuneration and social security | 45 | €10,376 | €3,302 | -€7,074 | -68.2% |
| Taxes | 450/3 | €10,376 | €3,302 | -€7,074 | -68.2% |
| Other amounts payable | 47/48 | €150,715 | €173,066 | +€22,351 | +14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,765 | €8,765 | = | 0.0% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €72,337 | €32,530 | -€39,807 | -55.0% |
| Operating profit (loss) | 9901 | €63,044 | €23,221 | -€39,823 | -63.2% |
| Financial income | 75/76B | €153 | €49,918 | +€49,764 | +32,424% |
| Recurring financial income | 75 | €153 | €49,918 | +€49,764 | +32,424% |
| Financial charges | 65/66B | €59 | €55 | -€3 | -5.3% |
| Recurring financial charges | 65 | €59 | €55 | -€3 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €63,139 | €73,083 | +€9,945 | +15.8% |
| Income taxes | 67/77 | €20,831 | €23,831 | +€2,999 | +14.4% |
| Profit (loss) for the period | 9904 | €42,307 | €49,252 | +€6,945 | +16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €42,307 | €49,252 | +€6,945 | +16.4% |
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.