Wiplet: 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.
Wiplet
Largest movements
- Cash +€23,434
up €23,434 (+132.1%), from €17,745 to €41,179
mainly Net result for the year (+€67,075) and Tax, wage and social debts (+€18,939)
- Receivables within one year +€23,138
up €23,138 (+134.3%), from €17,225 to €40,363
of which Trade receivables: +€15,883
- Tangible fixed assets -€14,032
down €14,032 (-20.4%), from €68,642 to €54,609
of which Furniture and vehicles: -€11,605
- Deferred charges and accrued income +€3,466
up €3,466 (+93.0%), from €3,726 to €7,193
- Reserves +€33,027
up €33,027 (+97.0%), from €34,048 to €67,075
- Tax, wage and social debts +€18,939
up €18,939 (+347.0%), from €5,458 to €24,396
- Debts after one year -€11,355
down €11,355 (-35.1%), from €32,327 to €20,972
- Other debts -€4,551
down €4,551 (-95.8%), from €4,751 to €199
- Gross operating margin +€52,438
up €52,438 (+91.2%), from €57,467 to €109,905
- Taxes +€12,532
up €12,532 (+161.6%), from €7,756 to €20,288
- Depreciation +€1,333
up €1,333 (+8.0%), from €16,741 to €18,074
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €107,338 | €143,344 | +€36,006 | +33.5% |
| Fixed assets | 21/28 | €68,642 | €54,609 | -€14,032 | -20.4% |
| Tangible fixed assets | 22/27 | €68,642 | €54,609 | -€14,032 | -20.4% |
| Plant, machinery and equipment | 23 | €2,094 | €1,400 | -€693 | -33.1% |
| Furniture and vehicles | 24 | €50,257 | €38,653 | -€11,605 | -23.1% |
| Other tangible fixed assets | 26 | €16,290 | €14,556 | -€1,734 | -10.6% |
| Current assets | 29/58 | €38,696 | €88,735 | +€50,038 | +129.3% |
| Amounts receivable within one year | 40/41 | €17,225 | €40,363 | +€23,138 | +134.3% |
| Trade receivables | 40 | €16,481 | €32,363 | +€15,883 | +96.4% |
| Other amounts receivable | 41 | €744 | €8,000 | +€7,256 | +974.8% |
| Cash at bank and in hand | 54/58 | €17,745 | €41,179 | +€23,434 | +132.1% |
| Deferred charges and accrued income | 490/1 | €3,726 | €7,193 | +€3,466 | +93.0% |
| Total equity and liabilities | 10/49 | €107,338 | €143,344 | +€36,006 | +33.5% |
| Equity | 10/15 | €52,648 | €85,675 | +€33,027 | +62.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €34,048 | €67,075 | +€33,027 | +97.0% |
| Distributable reserves | 133 | €34,048 | €67,075 | +€33,027 | +97.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €54,690 | €57,669 | +€2,979 | +5.4% |
| Amounts payable after more than one year | 17 | €32,327 | €20,972 | -€11,355 | -35.1% |
| Financial debts | 170/4 | €32,327 | €20,972 | -€11,355 | -35.1% |
| Amounts payable within one year | 42/48 | €22,363 | €36,697 | +€14,334 | +64.1% |
| Current portion of amounts payable after more than one year | 42 | €10,919 | €11,355 | +€436 | +4.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,235 | €746 | -€489 | -39.6% |
| Suppliers | 440/4 | €1,235 | €746 | -€489 | -39.6% |
| Taxes, remuneration and social security | 45 | €5,458 | €24,396 | +€18,939 | +347.0% |
| Taxes | 450/3 | €5,458 | €24,396 | +€18,939 | +347.0% |
| Other amounts payable | 47/48 | €4,751 | €199 | -€4,551 | -95.8% |
| Non-recurring operating income | 76A | €12,670 | €0 | -€12,670 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,741 | €18,074 | +€1,333 | +8.0% |
| Other operating charges | 640/8 | €1,042 | €976 | -€66 | -6.4% |
| Gross operating margin | 9900 | €57,467 | €109,905 | +€52,438 | +91.2% |
| Operating profit (loss) | 9901 | €39,684 | €90,855 | +€51,171 | +128.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,821 | €3,492 | -€328 | -8.6% |
| Recurring financial charges | 65 | €3,821 | €3,492 | -€328 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €35,863 | €87,363 | +€51,500 | +143.6% |
| Income taxes | 67/77 | €7,756 | €20,288 | +€12,532 | +161.6% |
| Profit (loss) for the period | 9904 | €28,107 | €67,075 | +€38,968 | +138.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,107 | €67,075 | +€38,968 | +138.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.