WITTY: 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.
WITTY
Largest movements
- Receivables within one year +€28,858
new in 2025: €28,858
of which Trade receivables: +€28,233
- Tangible fixed assets +€5,122
up €5,122 (+66.7%), from €7,678 to €12,800
of which Other tangible fixed assets: +€4,374
- Cash -€3,609
down €3,609 (-10.1%), from €35,603 to €31,994
mainly Receivables within one year (-€28,858) and Investment in fixed assets (net) (-€6,488)
- Reserves +€26,116
up €26,116 (+109%), from €23,911 to €50,027
- Trade debts +€3,779
up €3,779 (+235%), from €1,611 to €5,391
- Tax, wage and social debts +€848
up €848 (+6.7%), from €12,732 to €13,580
- Gross operating margin +€4,689
up €4,689 (+15.5%), from €30,320 to €35,009
- Depreciation +€1,227
up €1,227 (+885%), from €139 to €1,366
- Taxes +€1,224
up €1,224 (+19.8%), from €6,178 to €7,402
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 | €43,281 | €73,998 | +€30,717 | +71.0% |
| Fixed assets | 21/28 | €7,678 | €12,800 | +€5,122 | +66.7% |
| Tangible fixed assets | 22/27 | €7,678 | €12,800 | +€5,122 | +66.7% |
| Furniture and vehicles | 24 | €2,712 | €3,460 | +€748 | +27.6% |
| Other tangible fixed assets | 26 | €4,966 | €9,340 | +€4,374 | +88.1% |
| Current assets | 29/58 | €35,603 | €61,198 | +€25,595 | +71.9% |
| Amounts receivable within one year | 40/41 | - | €28,858 | +€28,858 | |
| Trade receivables | 40 | - | €28,233 | +€28,233 | |
| Other amounts receivable | 41 | - | €625 | +€625 | |
| Cash at bank and in hand | 54/58 | €35,603 | €31,994 | -€3,609 | -10.1% |
| Deferred charges and accrued income | 490/1 | - | €346 | +€346 | |
| Total equity and liabilities | 10/49 | €43,281 | €73,998 | +€30,717 | +71.0% |
| Equity | 10/15 | €28,911 | €55,027 | +€26,116 | +90.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €23,911 | €50,027 | +€26,116 | +109% |
| Distributable reserves | 133 | €23,911 | €50,027 | +€26,116 | +109% |
| Amounts payable | 17/49 | €14,370 | €18,971 | +€4,601 | +32.0% |
| Amounts payable within one year | 42/48 | €14,370 | €18,971 | +€4,601 | +32.0% |
| Trade debts | 44 | €1,611 | €5,391 | +€3,779 | +235% |
| Suppliers | 440/4 | €1,611 | €5,391 | +€3,779 | +235% |
| Taxes, remuneration and social security | 45 | €12,732 | €13,580 | +€848 | +6.7% |
| Taxes | 450/3 | €12,732 | €13,580 | +€848 | +6.7% |
| Other amounts payable | 47/48 | €26 | - | -€26 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €139 | €1,366 | +€1,227 | +885% |
| Other operating charges | 640/8 | €72 | - | -€72 | |
| Gross operating margin | 9900 | €30,320 | €35,009 | +€4,689 | +15.5% |
| Operating profit (loss) | 9901 | €30,110 | €33,644 | +€3,534 | +11.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €20 | €126 | +€106 | +515% |
| Recurring financial charges | 65 | €20 | €126 | +€106 | +515% |
| Profit (loss) for the period before taxes | 9903 | €30,089 | €33,518 | +€3,428 | +11.4% |
| Income taxes | 67/77 | €6,178 | €7,402 | +€1,224 | +19.8% |
| Profit (loss) for the period | 9904 | €23,911 | €26,116 | +€2,205 | +9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,911 | €26,116 | +€2,205 | +9.2% |
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 14 October 2026 via checked.be.