WIT: 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.
WIT
Largest movements
- Tangible fixed assets -€10,346
down €10,346 (-35.6%), from €29,087 to €18,741
of which Furniture and vehicles: -€10,116
- Receivables within one year +€4,523
up €4,523 (+11.1%), from €40,602 to €45,126
- Cash +€3,388
up €3,388 (+158.0%), from €2,144 to €5,532
mainly Other debts (+€21,000) and Depreciation (+€13,639)
- Deferred charges and accrued income -€1,317
no longer reported in 2025 (was €1,317)
- Other debts +€21,000
up €21,000 (+233.3%), from €9,000 to €30,000
- Profit (loss) carried forward -€16,686
down €16,686 (-21.2%), from €78,705 to €62,019
- Tax, wage and social debts -€5,971
down €5,971 (-52.7%), from €11,338 to €5,368
of which Taxes: -€6,117
- Debts after one year +€5,891
up €5,891 (+113.3%), from €5,198 to €11,090
- Trade debts -€4,566
down €4,566 (-48.1%), from €9,489 to €4,923
- Depreciation +€2,520
up €2,520 (+22.7%), from €11,119 to €13,639
- Gross operating margin +€686
up €686 (+2.2%), from €31,047 to €31,733
- Financial charges +€657
up €657 (+80.0%), from €822 to €1,479
- Other operating charges -€386
down €386 (-23.7%), from €1,629 to €1,243
- Taxes -€339
down €339 (-6.7%), from €5,081 to €4,741
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 | €129,150 | €125,399 | -€3,751 | -2.9% |
| Fixed assets | 21/28 | €35,087 | €24,741 | -€10,346 | -29.5% |
| Tangible fixed assets | 22/27 | €29,087 | €18,741 | -€10,346 | -35.6% |
| Land and buildings | 22 | €3,102 | €2,712 | -€391 | -12.6% |
| Plant, machinery and equipment | 23 | €1,670 | €1,831 | +€161 | +9.6% |
| Furniture and vehicles | 24 | €24,314 | €14,198 | -€10,116 | -41.6% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €94,063 | €100,658 | +€6,595 | +7.0% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €40,602 | €45,126 | +€4,523 | +11.1% |
| Other amounts receivable | 41 | €40,602 | €45,126 | +€4,523 | +11.1% |
| Cash at bank and in hand | 54/58 | €2,144 | €5,532 | +€3,388 | +158.0% |
| Deferred charges and accrued income | 490/1 | €1,317 | - | -€1,317 | |
| Total equity and liabilities | 10/49 | €129,150 | €125,399 | -€3,751 | -2.9% |
| Equity | 10/15 | €81,705 | €65,019 | -€16,686 | -20.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,705 | €62,019 | -€16,686 | -21.2% |
| Amounts payable | 17/49 | €47,444 | €60,380 | +€12,935 | +27.3% |
| Amounts payable after more than one year | 17 | €5,198 | €11,090 | +€5,891 | +113.3% |
| Financial debts | 170/4 | €5,198 | €11,090 | +€5,891 | +113.3% |
| Amounts payable within one year | 42/48 | €42,246 | €49,290 | +€7,044 | +16.7% |
| Current portion of amounts payable after more than one year | 42 | €7,419 | €7,317 | -€102 | -1.4% |
| Financial debts | 43 | €5,000 | €1,682 | -€3,318 | -66.4% |
| Credit institutions | 430/8 | €5,000 | €1,682 | -€3,318 | -66.4% |
| Trade debts | 44 | €9,489 | €4,923 | -€4,566 | -48.1% |
| Suppliers | 440/4 | €9,489 | €4,923 | -€4,566 | -48.1% |
| Taxes, remuneration and social security | 45 | €11,338 | €5,368 | -€5,971 | -52.7% |
| Taxes | 450/3 | €9,278 | €3,162 | -€6,117 | -65.9% |
| Remuneration and social security | 454/9 | €2,060 | €2,206 | +€146 | +7.1% |
| Other amounts payable | 47/48 | €9,000 | €30,000 | +€21,000 | +233.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,119 | €13,639 | +€2,520 | +22.7% |
| Other operating charges | 640/8 | €1,629 | €1,243 | -€386 | -23.7% |
| Gross operating margin | 9900 | €31,047 | €31,733 | +€686 | +2.2% |
| Operating profit (loss) | 9901 | €18,299 | €16,850 | -€1,448 | -7.9% |
| Financial income | 75/76B | €2,482 | €2,684 | +€203 | +8.2% |
| Recurring financial income | 75 | €2,482 | €2,684 | +€203 | +8.2% |
| Financial charges | 65/66B | €822 | €1,479 | +€657 | +80.0% |
| Recurring financial charges | 65 | €822 | €1,479 | +€657 | +80.0% |
| Profit (loss) for the period before taxes | 9903 | €19,958 | €18,055 | -€1,903 | -9.5% |
| Income taxes | 67/77 | €5,081 | €4,741 | -€339 | -6.7% |
| Profit (loss) for the period | 9904 | €14,878 | €13,314 | -€1,564 | -10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,878 | €13,314 | -€1,564 | -10.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.