Witting Robin: 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.
Witting Robin
Largest movements
- Cash +€17,671
up €17,671 (+485.5%), from €3,640 to €21,311
mainly Net result for the year (+€18,828) and Tax, wage and social debts (+€9,597)
- Current investments +€1,800
new in 2025: €1,800
- Receivables within one year +€904
up €904 (+7.5%), from €12,031 to €12,934
of which Trade receivables: +€2,514
- Tangible fixed assets -€540
down €540 (-19.3%), from €2,806 to €2,265
of which Plant, machinery and equipment: -€2,245
- Reserves +€18,828
up €18,828 (+8313.2%), from €226 to €19,054
- Tax, wage and social debts +€9,597
up €9,597 (+639.8%), from €1,500 to €11,097
- Other debts -€3,555
down €3,555 (-64.6%), from €5,501 to €1,946
- Trade debts -€1,692
down €1,692 (-79.5%), from €2,128 to €435
- Current portion of long-term debt -€1,528
down €1,528 (-66.3%), from €2,307 to €778
- Gross operating margin +€24,515
up €24,515 (+259.2%), from €9,456 to €33,971
- Taxes +€7,207
up €7,207 (+301.6%), from €2,390 to €9,597
- Financial charges +€454
up €454 (+17.2%), from €2,647 to €3,101
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 | €18,643 | €38,311 | +€19,668 | +105.5% |
| Fixed assets | 21/28 | €2,806 | €2,265 | -€540 | -19.3% |
| Tangible fixed assets | 22/27 | €2,806 | €2,265 | -€540 | -19.3% |
| Plant, machinery and equipment | 23 | €2,806 | €561 | -€2,245 | -80.0% |
| Other tangible fixed assets | 26 | - | €1,704 | +€1,704 | |
| Current assets | 29/58 | €15,837 | €36,045 | +€20,208 | +127.6% |
| Amounts receivable within one year | 40/41 | €12,031 | €12,934 | +€904 | +7.5% |
| Trade receivables | 40 | €10,420 | €12,934 | +€2,514 | +24.1% |
| Other amounts receivable | 41 | €1,610 | - | -€1,610 | |
| Current investments | 50/53 | - | €1,800 | +€1,800 | |
| Cash at bank and in hand | 54/58 | €3,640 | €21,311 | +€17,671 | +485.5% |
| Deferred charges and accrued income | 490/1 | €167 | - | -€167 | |
| Total equity and liabilities | 10/49 | €18,643 | €38,311 | +€19,668 | +105.5% |
| Equity | 10/15 | €5,226 | €24,054 | +€18,828 | +360.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €226 | €19,054 | +€18,828 | +8313.2% |
| Distributable reserves | 133 | €226 | €19,054 | +€18,828 | +8313.2% |
| Amounts payable | 17/49 | €13,416 | €14,256 | +€840 | +6.3% |
| Amounts payable after more than one year | 17 | €778 | - | -€778 | |
| Financial debts | 170/4 | €778 | - | -€778 | |
| Amounts payable within one year | 42/48 | €11,435 | €14,256 | +€2,821 | +24.7% |
| Current portion of amounts payable after more than one year | 42 | €2,307 | €778 | -€1,528 | -66.3% |
| Trade debts | 44 | €2,128 | €435 | -€1,692 | -79.5% |
| Suppliers | 440/4 | €2,128 | €435 | -€1,692 | -79.5% |
| Taxes, remuneration and social security | 45 | €1,500 | €11,097 | +€9,597 | +639.8% |
| Taxes | 450/3 | €1,500 | €11,097 | +€9,597 | +639.8% |
| Other amounts payable | 47/48 | €5,501 | €1,946 | -€3,555 | -64.6% |
| Accrued charges and deferred income | 492/3 | €1,203 | - | -€1,203 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,245 | €2,267 | +€23 | +1.0% |
| Other operating charges | 640/8 | €408 | €178 | -€229 | -56.2% |
| Gross operating margin | 9900 | €9,456 | €33,971 | +€24,515 | +259.2% |
| Operating profit (loss) | 9901 | €6,804 | €31,525 | +€24,721 | +363.3% |
| Financial income | 75/76B | €1 | €0 | -€1 | -88.5% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -88.5% |
| Financial charges | 65/66B | €2,647 | €3,101 | +€454 | +17.2% |
| Recurring financial charges | 65 | €2,647 | €3,101 | +€454 | +17.2% |
| Profit (loss) for the period before taxes | 9903 | €4,158 | €28,425 | +€24,266 | +583.6% |
| Income taxes | 67/77 | €2,390 | €9,597 | +€7,207 | +301.6% |
| Profit (loss) for the period | 9904 | €1,769 | €18,828 | +€17,059 | +964.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,769 | €18,828 | +€17,059 | +964.5% |
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 8 October 2026 via checked.be.