WITAS: 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.
WITAS
Largest movements
- Financial fixed assets +€25,000
new in 2025: €25,000
- Receivables within one year -€22,209
down €22,209 (-69.8%), from €31,828 to €9,619
- Tangible fixed assets -€6,136
down €6,136 (-3.5%), from €175,118 to €168,982
- Debts after one year -€16,403
down €16,403 (-22.7%), from €72,276 to €55,873
- Other debts +€9,994
up €9,994 (+23.8%), from €42,050 to €52,045
- Provisions +€5,000
up €5,000 (+50.0%), from €10,000 to €15,000
- Tax, wage and social debts -€2,971
down €2,971 (-62.2%), from €4,777 to €1,805
- Gross operating margin +€6,288
up €6,288 (+35.0%), from €17,979 to €24,268
- Provisions +€5,000
new in 2025: €5,000
- Other operating charges -€1,426
down €1,426 (-21.8%), from €6,550 to €5,125
- Financial charges -€841
down €841 (-10.5%), from €8,003 to €7,162
- Taxes +€565
up €565 (+594%), from €95 to €660
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €206,945 | €203,601 | -€3,345 | -1.6% |
| Fixed assets | 21/28 | €175,118 | €193,982 | +€18,865 | +10.8% |
| Tangible fixed assets | 22/27 | €175,118 | €168,982 | -€6,136 | -3.5% |
| Land and buildings | 22 | €175,118 | €168,982 | -€6,136 | -3.5% |
| Financial fixed assets | 28 | - | €25,000 | +€25,000 | |
| Current assets | 29/58 | €31,828 | €9,619 | -€22,209 | -69.8% |
| Amounts receivable within one year | 40/41 | €31,828 | €9,619 | -€22,209 | -69.8% |
| Trade receivables | 40 | €31,828 | €9,619 | -€22,209 | -69.8% |
| Total equity and liabilities | 10/49 | €206,945 | €203,601 | -€3,345 | -1.6% |
| Equity | 10/15 | €37,837 | €38,071 | +€234 | +0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31,637 | €31,871 | +€234 | +0.7% |
| Distributable reserves | 133 | €31,637 | €31,871 | +€234 | +0.7% |
| Provisions and deferred taxes | 16 | €10,000 | €15,000 | +€5,000 | +50.0% |
| Provisions for liabilities and charges | 160/5 | €10,000 | €15,000 | +€5,000 | +50.0% |
| Other liabilities and charges | 164/5 | €10,000 | €15,000 | +€5,000 | +50.0% |
| Amounts payable | 17/49 | €159,108 | €150,530 | -€8,578 | -5.4% |
| Amounts payable after more than one year | 17 | €72,276 | €55,873 | -€16,403 | -22.7% |
| Financial debts | 170/4 | €72,276 | €55,873 | -€16,403 | -22.7% |
| Amounts payable within one year | 42/48 | €86,832 | €93,029 | +€6,196 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €15,629 | €16,403 | +€774 | +5.0% |
| Financial debts | 43 | €9,992 | €9,795 | -€198 | -2.0% |
| Credit institutions | 430/8 | €9,992 | €9,795 | -€198 | -2.0% |
| Trade debts | 44 | €14,384 | €12,981 | -€1,403 | -9.8% |
| Suppliers | 440/4 | €14,384 | €12,981 | -€1,403 | -9.8% |
| Taxes, remuneration and social security | 45 | €4,777 | €1,805 | -€2,971 | -62.2% |
| Taxes | 450/3 | €4,777 | €1,805 | -€2,971 | -62.2% |
| Other amounts payable | 47/48 | €42,050 | €52,045 | +€9,994 | +23.8% |
| Accrued charges and deferred income | 492/3 | - | €1,629 | +€1,629 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,136 | €6,136 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €5,000 | +€5,000 | |
| Other operating charges | 640/8 | €6,550 | €5,125 | -€1,426 | -21.8% |
| Non-recurring operating charges | 66A | €2,554 | €0 | -€2,554 | -100% |
| Gross operating margin | 9900 | €17,979 | €24,268 | +€6,288 | +35.0% |
| Operating profit (loss) | 9901 | €2,740 | €8,008 | +€5,268 | +192% |
| Financial income | 75/76B | €7 | €48 | +€41 | +548% |
| Recurring financial income | 75 | €7 | €48 | +€41 | +548% |
| Financial charges | 65/66B | €8,003 | €7,162 | -€841 | -10.5% |
| Recurring financial charges | 65 | €8,003 | €7,162 | -€841 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,256 | €894 | +€6,150 | |
| Income taxes | 67/77 | €95 | €660 | +€565 | +594% |
| Profit (loss) for the period | 9904 | -€5,351 | €234 | +€5,584 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,351 | €234 | +€5,584 |
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 19 October 2026 via checked.be.