WIRO: 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.
WIRO
Largest movements
- Tangible fixed assets +€4.1m
new in 2025: €4.1m
- Cash +€63,980
up €63,980 (+2,368%), from €2,702 to €66,682
mainly Other debts (+€3.7m) and Debts after one year (+€550,000)
- Other debts +€3.7m
new in 2025: €3.7m
- Debts after one year +€550,000
up €550,000 (+733%), from €75,000 to €625,000
- Profit (loss) carried forward -€57,697
down €57,697 (-84.5%), from -€68,315 to -€126,012
- Gross operating margin -€5,190
down €5,190 (-13.0%), from -€39,841 to -€45,031
- Financial charges +€2,737
up €2,737 (+76.7%), from €3,567 to €6,304
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 | €30,886 | €4,186,746 | +€4.2m | +13,456% |
| Fixed assets | 21/28 | - | €4,088,000 | +€4.1m | |
| Tangible fixed assets | 22/27 | - | €4,088,000 | +€4.1m | |
| Land and buildings | 22 | - | €4,088,000 | +€4.1m | |
| Current assets | 29/58 | €30,886 | €98,746 | +€67,861 | +220% |
| Amounts receivable within one year | 40/41 | €28,183 | €32,064 | +€3,881 | +13.8% |
| Trade receivables | 40 | €17,205 | €27,136 | +€9,932 | +57.7% |
| Other amounts receivable | 41 | €10,979 | €4,928 | -€6,051 | -55.1% |
| Cash at bank and in hand | 54/58 | €2,702 | €66,682 | +€63,980 | +2,368% |
| Total equity and liabilities | 10/49 | €30,886 | €4,186,746 | +€4.2m | +13,456% |
| Equity | 10/15 | -€58,695 | -€116,392 | -€57,697 | -98.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,419 | €3,419 | = | 0.0% |
| Distributable reserves | 133 | €3,419 | €3,419 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,315 | -€126,012 | -€57,697 | -84.5% |
| Amounts payable | 17/49 | €89,581 | €4,303,139 | +€4.2m | +4,704% |
| Amounts payable after more than one year | 17 | €75,000 | €625,000 | +€550,000 | +733% |
| Financial debts | 170/4 | €75,000 | €625,000 | +€550,000 | +733% |
| Amounts payable within one year | 42/48 | €14,581 | €3,678,139 | +€3.7m | +25,126% |
| Trade debts | 44 | €14,581 | €23,427 | +€8,846 | +60.7% |
| Suppliers | 440/4 | €14,581 | €23,427 | +€8,846 | +60.7% |
| Other amounts payable | 47/48 | - | €3,654,712 | +€3.7m | |
| Other operating charges | 640/8 | €1,241 | €1,327 | +€86 | +6.9% |
| Non-recurring operating charges | 66A | - | €5,035 | +€5,035 | |
| Gross operating margin | 9900 | -€39,841 | -€45,031 | -€5,190 | -13.0% |
| Operating profit (loss) | 9901 | -€41,081 | -€51,393 | -€10,312 | -25.1% |
| Financial income | 75/76B | €16 | €0 | -€16 | -100% |
| Recurring financial income | 75 | €16 | €0 | -€16 | -100% |
| Financial charges | 65/66B | €3,567 | €6,304 | +€2,737 | +76.7% |
| Recurring financial charges | 65 | €3,567 | €6,304 | +€2,737 | +76.7% |
| Profit (loss) for the period before taxes | 9903 | -€44,633 | -€57,697 | -€13,064 | -29.3% |
| Profit (loss) for the period | 9904 | -€44,633 | -€57,697 | -€13,064 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,633 | -€57,697 | -€13,064 | -29.3% |
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 13 October 2026 via checked.be.