WIRIS: 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.
WIRIS
Largest movements
- Current investments +€29,295
up €29,295 (+244.0%), from €12,005 to €41,300
- Receivables within one year -€14,785
down €14,785 (-54.3%), from €27,234 to €12,449
of which Trade receivables: -€15,118
- Tangible fixed assets -€13,217
down €13,217 (-27.7%), from €47,760 to €34,543
of which Furniture and vehicles: -€12,356
- Stocks and contracts -€13,096
down €13,096 (-24.8%), from €52,706 to €39,611
- Debts after one year -€12,203
down €12,203 (-74.8%), from €16,313 to €4,111
- Reserves +€7,940
up €7,940 (+18.3%), from €43,399 to €51,339
of which Distributable reserves: +€7,940
- Trade debts -€6,342
down €6,342 (-87.0%), from €7,286 to €944
- Accrued charges and deferred income -€2,602
down €2,602 (-8.1%), from €32,163 to €29,560
- Other debts +€2,439
up €2,439 (+60.1%), from €4,058 to €6,497
- Gross operating margin +€11,327
up €11,327 (+42.6%), from €26,579 to €37,906
- Taxes +€706
up €706 (+23.5%), from €3,003 to €3,709
- Depreciation +€438
up €438 (+2.2%), from €20,276 to €20,715
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 | €143,124 | €130,024 | -€13,100 | -9.2% |
| Fixed assets | 21/28 | €47,760 | €34,543 | -€13,217 | -27.7% |
| Tangible fixed assets | 22/27 | €47,760 | €34,543 | -€13,217 | -27.7% |
| Land and buildings | 22 | €2,367 | €1,435 | -€932 | -39.4% |
| Plant, machinery and equipment | 23 | €2,308 | €2,378 | +€71 | +3.1% |
| Furniture and vehicles | 24 | €43,085 | €30,730 | -€12,356 | -28.7% |
| Current assets | 29/58 | €95,364 | €95,481 | +€117 | +0.1% |
| Stocks and contracts in progress | 3 | €52,706 | €39,611 | -€13,096 | -24.8% |
| Stocks | 30/36 | €52,706 | €39,611 | -€13,096 | -24.8% |
| Amounts receivable within one year | 40/41 | €27,234 | €12,449 | -€14,785 | -54.3% |
| Trade receivables | 40 | €27,209 | €12,091 | -€15,118 | -55.6% |
| Other amounts receivable | 41 | €25 | €358 | +€333 | +1332.7% |
| Current investments | 50/53 | €12,005 | €41,300 | +€29,295 | +244.0% |
| Cash at bank and in hand | 54/58 | €3,419 | €2,121 | -€1,298 | -38.0% |
| Total equity and liabilities | 10/49 | €143,124 | €130,024 | -€13,100 | -9.2% |
| Equity | 10/15 | €63,399 | €71,339 | +€7,940 | +12.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €43,399 | €51,339 | +€7,940 | +18.3% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,500 | €4,500 | = | 0.0% |
| Distributable reserves | 133 | €36,899 | €44,839 | +€7,940 | +21.5% |
| Amounts payable | 17/49 | €79,726 | €58,685 | -€21,041 | -26.4% |
| Amounts payable after more than one year | 17 | €16,313 | €4,111 | -€12,203 | -74.8% |
| Financial debts | 170/4 | €16,313 | €4,111 | -€12,203 | -74.8% |
| Amounts payable within one year | 42/48 | €31,249 | €25,014 | -€6,236 | -20.0% |
| Current portion of amounts payable after more than one year | 42 | €14,154 | €12,203 | -€1,951 | -13.8% |
| Trade debts | 44 | €7,286 | €944 | -€6,342 | -87.0% |
| Suppliers | 440/4 | €7,286 | €944 | -€6,342 | -87.0% |
| Advances received on contracts in progress | 46 | €2,178 | - | -€2,178 | |
| Taxes, remuneration and social security | 45 | €3,574 | €5,370 | +€1,797 | +50.3% |
| Taxes | 450/3 | €3,173 | €5,370 | +€2,197 | +69.2% |
| Remuneration and social security | 454/9 | €400 | - | -€400 | |
| Other amounts payable | 47/48 | €4,058 | €6,497 | +€2,439 | +60.1% |
| Accrued charges and deferred income | 492/3 | €32,163 | €29,560 | -€2,602 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,276 | €20,715 | +€438 | +2.2% |
| Other operating charges | 640/8 | €1,791 | €1,712 | -€78 | -4.4% |
| Gross operating margin | 9900 | €26,579 | €37,906 | +€11,327 | +42.6% |
| Operating profit (loss) | 9901 | €4,512 | €15,479 | +€10,967 | +243.1% |
| Financial income | 75/76B | €50 | €125 | +€74 | +147.1% |
| Recurring financial income | 75 | €50 | €125 | +€74 | +147.1% |
| Financial charges | 65/66B | €1,142 | €1,194 | +€52 | +4.6% |
| Recurring financial charges | 65 | €1,142 | €1,194 | +€52 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €3,421 | €14,410 | +€10,989 | +321.2% |
| Income taxes | 67/77 | €3,003 | €3,709 | +€706 | +23.5% |
| Profit (loss) for the period | 9904 | €418 | €10,700 | +€10,282 | +2459.7% |
| Profit (loss) for the period to be appropriated | 9905 | €418 | €10,700 | +€10,282 | +2459.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.