Wipadi: 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.
Wipadi
Largest movements
- Cash +€351,119
up €351,119 (+1007.3%), from €34,858 to €385,978
mainly Current investments (+€175,000) and Net result for the year (+€104,035)
- Current investments -€175,000
no longer reported in 2024 (was €175,000)
- Receivables within one year -€7,357
down €7,357 (-46.7%), from €15,748 to €8,391
- Profit (loss) carried forward +€104,035
up €104,035, from -€9,716 to €94,319
- Other debts +€39,643
new in 2024: €39,643
- Tax, wage and social debts +€25,209
new in 2024: €25,209
- Gross operating margin +€140,417
up €140,417 (+558.5%), from €25,141 to €165,557
- Taxes +€33,836
new in 2024: €33,836
- Depreciation +€8,709
up €8,709 (+48.3%), from €18,031 to €26,740
- Financial income +€5,426
new in 2024: €5,426
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €523,458 | €691,649 | +€168,191 | +32.1% |
| Fixed assets | 21/28 | €297,423 | €296,884 | -€538 | -0.2% |
| Tangible fixed assets | 22/27 | €297,423 | €296,884 | -€538 | -0.2% |
| Land and buildings | 22 | €271,123 | €246,917 | -€24,206 | -8.9% |
| Plant, machinery and equipment | 23 | €26,300 | €49,968 | +€23,667 | +90.0% |
| Current assets | 29/58 | €226,035 | €394,765 | +€168,730 | +74.6% |
| Amounts receivable within one year | 40/41 | €15,748 | €8,391 | -€7,357 | -46.7% |
| Other amounts receivable | 41 | €15,748 | €8,391 | -€7,357 | -46.7% |
| Current investments | 50/53 | €175,000 | - | -€175,000 | |
| Cash at bank and in hand | 54/58 | €34,858 | €385,978 | +€351,119 | +1007.3% |
| Deferred charges and accrued income | 490/1 | €428 | €396 | -€33 | -7.7% |
| Total equity and liabilities | 10/49 | €523,458 | €691,649 | +€168,191 | +32.1% |
| Equity | 10/15 | €521,275 | €625,310 | +€104,035 | +20.0% |
| Contributions | 10/11 | €152,702 | €152,702 | = | 0.0% |
| Outside capital | 11 | €152,702 | €152,702 | = | 0.0% |
| Other | 1109/19 | €152,702 | €152,702 | = | 0.0% |
| Reserves | 13 | €378,289 | €378,289 | = | 0.0% |
| Non-distributable reserves | 130/1 | €74,361 | €74,361 | = | 0.0% |
| Reserves not available under the articles | 1311 | €74,361 | €74,361 | = | 0.0% |
| Distributable reserves | 133 | €303,928 | €303,928 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,716 | €94,319 | +€104,035 | |
| Amounts payable | 17/49 | €2,182 | €66,339 | +€64,157 | +2939.8% |
| Amounts payable within one year | 42/48 | €1,487 | €66,339 | +€64,852 | +4360.2% |
| Current portion of amounts payable after more than one year | 42 | €1,487 | €1,487 | = | 0.0% |
| Taxes, remuneration and social security | 45 | - | €25,209 | +€25,209 | |
| Taxes | 450/3 | - | €25,209 | +€25,209 | |
| Other amounts payable | 47/48 | - | €39,643 | +€39,643 | |
| Accrued charges and deferred income | 492/3 | €695 | - | -€695 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,031 | €26,740 | +€8,709 | +48.3% |
| Other operating charges | 640/8 | €6,175 | €6,196 | +€21 | +0.3% |
| Gross operating margin | 9900 | €25,141 | €165,557 | +€140,417 | +558.5% |
| Operating profit (loss) | 9901 | €935 | €132,622 | +€131,687 | +14085.7% |
| Financial income | 75/76B | - | €5,426 | +€5,426 | |
| Recurring financial income | 75 | - | €5,426 | +€5,426 | |
| Financial charges | 65/66B | €257 | €177 | -€79 | -30.9% |
| Recurring financial charges | 65 | €257 | €177 | -€79 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | €678 | €137,871 | +€137,192 | +20225.3% |
| Income taxes | 67/77 | - | €33,836 | +€33,836 | |
| Profit (loss) for the period | 9904 | €678 | €104,035 | +€103,356 | +15237.1% |
| Profit (loss) for the period to be appropriated | 9905 | €678 | €104,035 | +€103,356 | +15237.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.