WIVA sloop: 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.
WIVA sloop
Largest movements
- Receivables within one year -€312,334
down €312,334 (-99.5%), from €313,859 to €1,525
of which Trade receivables: -€187,913
- Receivables after one year +€246,607
new in 2024: €246,607
- Trade debts -€34,572
down €34,572 (-74.3%), from €46,507 to €11,935
- Short-term financial debts -€30,722
no longer reported in 2024 (was €30,722)
- Reserves +€11,858
up €11,858 (+5.9%), from €200,725 to €212,583
- Tax, wage and social debts -€8,914
down €8,914 (-32.4%), from €27,479 to €18,565
- Other debts -€3,785
down €3,785 (-21.4%), from €17,679 to €13,894
- Gross operating margin -€12,064
down €12,064 (-33.5%), from €36,039 to €23,975
- Taxes -€4,233
down €4,233 (-37.1%), from €11,399 to €7,166
- Other operating charges +€2,272
up €2,272 (+707%), from €321 to €2,594
- Financial charges +€1,192
up €1,192 (+100%), from €1,189 to €2,381
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €329,643 | €263,518 | -€66,125 | -20.1% |
| Fixed assets | 21/28 | €15,000 | €15,000 | = | 0.0% |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €314,643 | €248,518 | -€66,125 | -21.0% |
| Amounts receivable after more than one year | 29 | - | €246,607 | +€246,607 | |
| Other amounts receivable | 291 | - | €246,607 | +€246,607 | |
| Amounts receivable within one year | 40/41 | €313,859 | €1,525 | -€312,334 | -99.5% |
| Trade receivables | 40 | €189,248 | €1,336 | -€187,913 | -99.3% |
| Other amounts receivable | 41 | €124,611 | €189 | -€124,422 | -99.8% |
| Cash at bank and in hand | 54/58 | €431 | €2 | -€429 | -99.4% |
| Deferred charges and accrued income | 490/1 | €353 | €383 | +€30 | +8.6% |
| Total equity and liabilities | 10/49 | €329,643 | €263,518 | -€66,125 | -20.1% |
| Equity | 10/15 | €206,925 | €218,783 | +€11,858 | +5.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €200,725 | €212,583 | +€11,858 | +5.9% |
| Distributable reserves | 133 | €200,725 | €212,583 | +€11,858 | +5.9% |
| Amounts payable | 17/49 | €122,718 | €44,735 | -€77,983 | -63.5% |
| Amounts payable within one year | 42/48 | €122,388 | €44,394 | -€77,993 | -63.7% |
| Financial debts | 43 | €30,722 | - | -€30,722 | |
| Credit institutions | 430/8 | €30,722 | - | -€30,722 | |
| Trade debts | 44 | €46,507 | €11,935 | -€34,572 | -74.3% |
| Suppliers | 440/4 | €46,507 | €11,935 | -€34,572 | -74.3% |
| Taxes, remuneration and social security | 45 | €27,479 | €18,565 | -€8,914 | -32.4% |
| Taxes | 450/3 | €27,479 | €18,565 | -€8,914 | -32.4% |
| Other amounts payable | 47/48 | €17,679 | €13,894 | -€3,785 | -21.4% |
| Accrued charges and deferred income | 492/3 | €330 | €341 | +€10 | +3.2% |
| Non-recurring operating income | 76A | €29,624 | - | -€29,624 | |
| Other operating charges | 640/8 | €321 | €2,594 | +€2,272 | +707% |
| Gross operating margin | 9900 | €36,039 | €23,975 | -€12,064 | -33.5% |
| Operating profit (loss) | 9901 | €35,717 | €21,381 | -€14,336 | -40.1% |
| Financial income | 75/76B | - | €24 | +€24 | |
| Recurring financial income | 75 | - | €24 | +€24 | |
| Financial charges | 65/66B | €1,189 | €2,381 | +€1,192 | +100% |
| Recurring financial charges | 65 | €1,189 | €2,381 | +€1,192 | +100% |
| Profit (loss) for the period before taxes | 9903 | €34,529 | €19,024 | -€15,505 | -44.9% |
| Income taxes | 67/77 | €11,399 | €7,166 | -€4,233 | -37.1% |
| Profit (loss) for the period | 9904 | €23,130 | €11,858 | -€11,272 | -48.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,130 | €11,858 | -€11,272 | -48.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.