WIP FOR YOU: 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.
WIP FOR YOU
Largest movements
- Receivables within one year +€45,262
up €45,262 (+66.8%), from €67,760 to €113,022
of which Other amounts receivable: +€74,423
- Tangible fixed assets +€12,516
up €12,516 (+78.9%), from €15,862 to €28,378
- Cash +€6,362
up €6,362 (+47.7%), from €13,349 to €19,711
mainly Net result for the year (+€75,199) and Tax, wage and social debts (+€15,084)
- Profit (loss) carried forward +€75,199
up €75,199 (+160%), from €47,052 to €122,250
- Trade debts -€25,800
no longer reported in 2025 (was €25,800)
- Tax, wage and social debts +€15,084
up €15,084 (+76.3%), from €19,778 to €34,861
of which Taxes: +€12,084
- Turnover -€195,432
no longer reported in 2025 (was €195,432)
- Purchases and services -€132,750
no longer reported in 2025 (was €132,750)
- Gross operating margin +€43,045
up €43,045 (+68.7%), from €62,682 to €105,727
- Taxes +€9,107
up €9,107 (+74.9%), from €12,160 to €21,268
- Depreciation +€6,066
up €6,066 (+326%), from €1,860 to €7,926
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 | €97,141 | €161,112 | +€63,971 | +65.9% |
| Fixed assets | 21/28 | €15,862 | €28,378 | +€12,516 | +78.9% |
| Tangible fixed assets | 22/27 | €15,862 | €28,378 | +€12,516 | +78.9% |
| Furniture and vehicles | 24 | €15,862 | €28,378 | +€12,516 | +78.9% |
| Current assets | 29/58 | €81,279 | €132,734 | +€51,455 | +63.3% |
| Amounts receivable within one year | 40/41 | €67,760 | €113,022 | +€45,262 | +66.8% |
| Trade receivables | 40 | €67,760 | €38,599 | -€29,160 | -43.0% |
| Other amounts receivable | 41 | - | €74,423 | +€74,423 | |
| Cash at bank and in hand | 54/58 | €13,349 | €19,711 | +€6,362 | +47.7% |
| Deferred charges and accrued income | 490/1 | €170 | - | -€170 | |
| Total equity and liabilities | 10/49 | €97,141 | €161,112 | +€63,971 | +65.9% |
| Equity | 10/15 | €51,052 | €126,250 | +€75,199 | +147% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,052 | €122,250 | +€75,199 | +160% |
| Amounts payable | 17/49 | €46,089 | €34,861 | -€11,228 | -24.4% |
| Amounts payable within one year | 42/48 | €46,089 | €34,861 | -€11,228 | -24.4% |
| Trade debts | 44 | €25,800 | - | -€25,800 | |
| Suppliers | 440/4 | €25,800 | - | -€25,800 | |
| Taxes, remuneration and social security | 45 | €19,778 | €34,861 | +€15,084 | +76.3% |
| Taxes | 450/3 | €19,778 | €31,861 | +€12,084 | +61.1% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €512 | - | -€512 | |
| Turnover | 70 | €195,432 | - | -€195,432 | |
| Goods, raw materials, services and sundry goods | 60/61 | €132,750 | - | -€132,750 | |
| Remuneration, social security and pensions | 62 | €705 | €1,119 | +€415 | +58.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,860 | €7,926 | +€6,066 | +326% |
| Gross operating margin | 9900 | €62,682 | €105,727 | +€43,045 | +68.7% |
| Operating profit (loss) | 9901 | €60,117 | €96,682 | +€36,564 | +60.8% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €73 | €216 | +€144 | +198% |
| Recurring financial charges | 65 | €73 | €216 | +€144 | +198% |
| Profit (loss) for the period before taxes | 9903 | €60,045 | €96,466 | +€36,422 | +60.7% |
| Income taxes | 67/77 | €12,160 | €21,268 | +€9,107 | +74.9% |
| Profit (loss) for the period | 9904 | €47,885 | €75,199 | +€27,314 | +57.0% |
| Profit (loss) for the period to be appropriated | 9905 | €47,885 | €75,199 | +€27,314 | +57.0% |
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 22 October 2026 via checked.be.