WIROVAN: 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.
WIROVAN
Largest movements
- Tangible fixed assets -€53,161
down €53,161 (-12.0%), from €441,727 to €388,566
- Cash +€41,401
up €41,401 (+78.3%), from €52,890 to €94,291
mainly Depreciation (+€53,161) and Receivables within one year (+€26,160)
- Receivables within one year -€26,160
down €26,160 (-86.7%), from €30,161 to €4,001
- Profit (loss) carried forward -€32,141
down €32,141 (-48.8%), from -€65,803 to -€97,944
- Current portion of long-term debt -€10,000
no longer reported in 2025 (was €10,000)
- Trade debts +€5,623
up €5,623 (+21.7%), from €25,932 to €31,555
- Depreciation -€38,854
down €38,854 (-42.2%), from €92,015 to €53,161
- Gross operating margin -€13,753
down €13,753 (-35.6%), from €38,627 to €24,874
- Other operating charges -€7,391
down €7,391 (-61.6%), from €12,003 to €4,612
- Financial income +€730
up €730 (+144.3%), from €506 to €1,236
- Financial charges -€591
down €591 (-65.3%), from €905 to €314
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 | €524,778 | €486,858 | -€37,920 | -7.2% |
| Fixed assets | 21/28 | €441,727 | €388,566 | -€53,161 | -12.0% |
| Tangible fixed assets | 22/27 | €441,727 | €388,566 | -€53,161 | -12.0% |
| Land and buildings | 22 | €441,727 | €388,566 | -€53,161 | -12.0% |
| Current assets | 29/58 | €83,051 | €98,292 | +€15,241 | +18.4% |
| Amounts receivable within one year | 40/41 | €30,161 | €4,001 | -€26,160 | -86.7% |
| Other amounts receivable | 41 | €30,161 | €4,001 | -€26,160 | -86.7% |
| Cash at bank and in hand | 54/58 | €52,890 | €94,291 | +€41,401 | +78.3% |
| Total equity and liabilities | 10/49 | €524,778 | €486,858 | -€37,920 | -7.2% |
| Equity | 10/15 | €447,585 | €415,444 | -€32,141 | -7.2% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €213,388 | €213,388 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30,000 | €30,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €183,388 | €183,388 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,803 | -€97,944 | -€32,141 | -48.8% |
| Amounts payable | 17/49 | €77,193 | €71,414 | -€5,779 | -7.5% |
| Amounts payable within one year | 42/48 | €77,193 | €71,414 | -€5,779 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | - | -€10,000 | |
| Trade debts | 44 | €25,932 | €31,555 | +€5,623 | +21.7% |
| Suppliers | 440/4 | €25,932 | €31,555 | +€5,623 | +21.7% |
| Taxes, remuneration and social security | 45 | €2,646 | €2,789 | +€143 | +5.4% |
| Taxes | 450/3 | €2,646 | €2,789 | +€143 | +5.4% |
| Other amounts payable | 47/48 | €38,615 | €37,070 | -€1,545 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,015 | €53,161 | -€38,854 | -42.2% |
| Other operating charges | 640/8 | €12,003 | €4,612 | -€7,391 | -61.6% |
| Gross operating margin | 9900 | €38,627 | €24,874 | -€13,753 | -35.6% |
| Operating profit (loss) | 9901 | -€65,391 | -€32,899 | +€32,492 | +49.7% |
| Financial income | 75/76B | €506 | €1,236 | +€730 | +144.3% |
| Recurring financial income | 75 | €506 | €1,236 | +€730 | +144.3% |
| Financial charges | 65/66B | €905 | €314 | -€591 | -65.3% |
| Recurring financial charges | 65 | €905 | €314 | -€591 | -65.3% |
| Profit (loss) for the period before taxes | 9903 | -€65,790 | -€31,977 | +€33,813 | +51.4% |
| Income taxes | 67/77 | €13 | €164 | +€151 | +1161.5% |
| Profit (loss) for the period | 9904 | -€65,803 | -€32,141 | +€33,662 | +51.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€65,803 | -€32,141 | +€33,662 | +51.2% |
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 2 October 2026 via checked.be.