Wiva13: 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.
Wiva13
Largest movements
- Receivables after one year +€15,262
new in 2025: €15,262
- Receivables within one year -€12,568
down €12,568 (-72.7%), from €17,296 to €4,728
of which Trade receivables: -€12,573
- Tangible fixed assets -€7,648
down €7,648 (-87.1%), from €8,783 to €1,135
of which Furniture and vehicles: -€6,648
- Cash -€6,710
down €6,710 (-64.6%), from €10,391 to €3,680
mainly Receivables after one year (-€15,262) and Trade debts (-€11,219)
- Deferred charges and accrued income +€508
new in 2025: €508
- Trade debts -€11,219
down €11,219 (-88.6%), from €12,666 to €1,447
- Profit (loss) carried forward +€3,845
up €3,845 (+44.6%), from -€8,612 to -€4,767
- Tax, wage and social debts -€3,818
down €3,818 (-49.5%), from €7,713 to €3,896
- Gross operating margin +€7,747
up €7,747 (+749.0%), from €1,034 to €8,781
- Depreciation -€6,253
down €6,253 (-86.2%), from €7,253 to €1,000
- Taxes +€1,312
up €1,312 (+253.2%), from €518 to €1,831
- Other operating charges -€455
down €455 (-23.5%), from €1,933 to €1,479
- Financial income -€394
down €394 (-99.9%), from €395 to €0
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 | €36,470 | €25,313 | -€11,157 | -30.6% |
| Fixed assets | 21/28 | €8,783 | €1,135 | -€7,648 | -87.1% |
| Tangible fixed assets | 22/27 | €8,783 | €1,135 | -€7,648 | -87.1% |
| Plant, machinery and equipment | 23 | €2,135 | €1,135 | -€1,000 | -46.8% |
| Furniture and vehicles | 24 | €6,648 | - | -€6,648 | |
| Current assets | 29/58 | €27,687 | €24,178 | -€3,509 | -12.7% |
| Amounts receivable after more than one year | 29 | - | €15,262 | +€15,262 | |
| Other amounts receivable | 291 | - | €15,262 | +€15,262 | |
| Amounts receivable within one year | 40/41 | €17,296 | €4,728 | -€12,568 | -72.7% |
| Trade receivables | 40 | €17,296 | €4,724 | -€12,573 | -72.7% |
| Other amounts receivable | 41 | - | €5 | +€5 | |
| Cash at bank and in hand | 54/58 | €10,391 | €3,680 | -€6,710 | -64.6% |
| Deferred charges and accrued income | 490/1 | - | €508 | +€508 | |
| Total equity and liabilities | 10/49 | €36,470 | €25,313 | -€11,157 | -30.6% |
| Equity | 10/15 | €13,112 | €16,957 | +€3,845 | +29.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €19,224 | €19,224 | = | 0.0% |
| Distributable reserves | 133 | €19,224 | €19,224 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,612 | -€4,767 | +€3,845 | +44.6% |
| Amounts payable | 17/49 | €23,358 | €8,356 | -€15,002 | -64.2% |
| Amounts payable within one year | 42/48 | €23,358 | €8,356 | -€15,002 | -64.2% |
| Trade debts | 44 | €12,666 | €1,447 | -€11,219 | -88.6% |
| Suppliers | 440/4 | €12,666 | €1,447 | -€11,219 | -88.6% |
| Taxes, remuneration and social security | 45 | €7,713 | €3,896 | -€3,818 | -49.5% |
| Taxes | 450/3 | €7,713 | €3,896 | -€3,818 | -49.5% |
| Other amounts payable | 47/48 | €2,979 | €3,014 | +€35 | +1.2% |
| Non-recurring operating income | 76A | - | €25,083 | +€25,083 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,253 | €1,000 | -€6,253 | -86.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €300 | +€300 | |
| Other operating charges | 640/8 | €1,933 | €1,479 | -€455 | -23.5% |
| Gross operating margin | 9900 | €1,034 | €8,781 | +€7,747 | +749.0% |
| Operating profit (loss) | 9901 | -€8,152 | €6,003 | +€14,155 | |
| Financial income | 75/76B | €395 | €0 | -€394 | -99.9% |
| Recurring financial income | 75 | €395 | €0 | -€394 | -99.9% |
| Financial charges | 65/66B | €336 | €327 | -€9 | -2.6% |
| Recurring financial charges | 65 | €336 | €327 | -€9 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,094 | €5,676 | +€13,769 | |
| Income taxes | 67/77 | €518 | €1,831 | +€1,312 | +253.2% |
| Profit (loss) for the period | 9904 | -€8,612 | €3,845 | +€12,457 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,612 | €3,845 | +€12,457 |
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.