WIVA: 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.
WIVA
Largest movements
- Tangible fixed assets -€15,652
down €15,652 (-12.5%), from €125,214 to €109,562
- Cash -€5,373
down €5,373 (-85.9%), from €6,258 to €885
mainly Debts after one year (-€28,840) and Deferred charges and accrued income (-€180)
- Receivables within one year -€2,043
down €2,043 (-10.7%), from €19,132 to €17,090
of which Other amounts receivable: -€1,474
- Debts after one year -€28,840
down €28,840 (-44.7%), from €64,452 to €35,612
- Profit (loss) carried forward +€3,562
up €3,562 (+9.2%), from €38,758 to €42,321
- Gross operating margin -€10,948
down €10,948 (-31.0%), from €35,347 to €24,399
- Financial charges -€1,398
down €1,398 (-24.7%), from €5,665 to €4,267
- Taxes +€919
new in 2025: €919
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 | €151,647 | €128,760 | -€22,887 | -15.1% |
| Fixed assets | 21/28 | €125,214 | €109,562 | -€15,652 | -12.5% |
| Tangible fixed assets | 22/27 | €125,214 | €109,562 | -€15,652 | -12.5% |
| Land and buildings | 22 | €125,214 | €109,562 | -€15,652 | -12.5% |
| Current assets | 29/58 | €26,432 | €19,197 | -€7,235 | -27.4% |
| Amounts receivable within one year | 40/41 | €19,132 | €17,090 | -€2,043 | -10.7% |
| Trade receivables | 40 | €569 | - | -€569 | |
| Other amounts receivable | 41 | €18,563 | €17,090 | -€1,474 | -7.9% |
| Cash at bank and in hand | 54/58 | €6,258 | €885 | -€5,373 | -85.9% |
| Deferred charges and accrued income | 490/1 | €1,042 | €1,222 | +€180 | +17.3% |
| Total equity and liabilities | 10/49 | €151,647 | €128,760 | -€22,887 | -15.1% |
| Equity | 10/15 | €59,218 | €62,781 | +€3,562 | +6.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,758 | €42,321 | +€3,562 | +9.2% |
| Amounts payable | 17/49 | €92,428 | €65,979 | -€26,449 | -28.6% |
| Amounts payable after more than one year | 17 | €64,452 | €35,612 | -€28,840 | -44.7% |
| Financial debts | 170/4 | €64,452 | €35,612 | -€28,840 | -44.7% |
| Amounts payable within one year | 42/48 | €27,976 | €30,367 | +€2,390 | +8.5% |
| Current portion of amounts payable after more than one year | 42 | €27,368 | €28,840 | +€1,472 | +5.4% |
| Trade debts | 44 | €609 | €609 | -€0 | 0.0% |
| Suppliers | 440/4 | €609 | €609 | -€0 | 0.0% |
| Taxes, remuneration and social security | 45 | - | €919 | +€919 | |
| Taxes | 450/3 | - | €919 | +€919 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,652 | €15,652 | = | 0.0% |
| Other operating charges | 640/8 | €227 | - | -€227 | |
| Gross operating margin | 9900 | €35,347 | €24,399 | -€10,948 | -31.0% |
| Operating profit (loss) | 9901 | €19,468 | €8,748 | -€10,721 | -55.1% |
| Financial charges | 65/66B | €5,665 | €4,267 | -€1,398 | -24.7% |
| Recurring financial charges | 65 | €5,665 | €4,267 | -€1,398 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €13,804 | €4,481 | -€9,322 | -67.5% |
| Income taxes | 67/77 | - | €919 | +€919 | |
| Profit (loss) for the period | 9904 | €13,804 | €3,562 | -€10,241 | -74.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,804 | €3,562 | -€10,241 | -74.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.