WIREV: 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.
WIREV
Largest movements
- Current investments -€47,926
down €47,926 (-66.3%), from €72,284 to €24,358
- Receivables within one year +€30,000
up €30,000 (+52.4%), from €57,300 to €87,300
- Cash +€3,516
up €3,516 (+264%), from €1,329 to €4,845
mainly Current investments (+€47,926) and Current portion of long-term debt (+€468)
- Debts after one year -€13,073
down €13,073 (-47.1%), from €27,784 to €14,711
- Profit (loss) carried forward -€1,944
down €1,944 (-3.8%), from €51,134 to €49,189
- Financial charges -€452
down €452 (-24.3%), from €1,857 to €1,405
- Gross operating margin -€16
down €16 (-3.0%), from -€524 to -€539
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 | €130,913 | €116,503 | -€14,410 | -11.0% |
| Current assets | 29/58 | €130,913 | €116,503 | -€14,410 | -11.0% |
| Amounts receivable within one year | 40/41 | €57,300 | €87,300 | +€30,000 | +52.4% |
| Other amounts receivable | 41 | €57,300 | €87,300 | +€30,000 | +52.4% |
| Current investments | 50/53 | €72,284 | €24,358 | -€47,926 | -66.3% |
| Cash at bank and in hand | 54/58 | €1,329 | €4,845 | +€3,516 | +264% |
| Total equity and liabilities | 10/49 | €130,913 | €116,503 | -€14,410 | -11.0% |
| Equity | 10/15 | €90,524 | €88,579 | -€1,944 | -2.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €26,990 | €26,990 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,240 | €1,240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,240 | €1,240 | = | 0.0% |
| Distributable reserves | 133 | €25,750 | €25,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,134 | €49,189 | -€1,944 | -3.8% |
| Amounts payable | 17/49 | €40,390 | €27,924 | -€12,466 | -30.9% |
| Amounts payable after more than one year | 17 | €27,784 | €14,711 | -€13,073 | -47.1% |
| Financial debts | 170/4 | €27,784 | €14,711 | -€13,073 | -47.1% |
| Amounts payable within one year | 42/48 | €12,605 | €13,213 | +€607 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €12,605 | €13,073 | +€468 | +3.7% |
| Trade debts | 44 | - | €140 | +€140 | |
| Suppliers | 440/4 | - | €140 | +€140 | |
| Gross operating margin | 9900 | -€524 | -€539 | -€16 | -3.0% |
| Operating profit (loss) | 9901 | -€524 | -€539 | -€16 | -3.0% |
| Financial charges | 65/66B | €1,857 | €1,405 | -€452 | -24.3% |
| Recurring financial charges | 65 | €1,857 | €1,405 | -€452 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,380 | -€1,944 | +€436 | +18.3% |
| Profit (loss) for the period | 9904 | -€2,380 | -€1,944 | +€436 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,380 | -€1,944 | +€436 | +18.3% |
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 27 October 2026 via checked.be.