WIVAGO: 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.
WIVAGO
Largest movements
- Cash -€29,831
down €29,831 (-56.8%), from €52,529 to €22,698
mainly Trade debts (-€24,884) and Other debts (-€19,712)
- Receivables within one year +€15,577
up €15,577 (+59.5%), from €26,202 to €41,780
of which Other amounts receivable: +€17,334
- Deferred charges and accrued income -€868
no longer reported in 2025 (was €868)
- Profit (loss) carried forward +€28,933
no longer reported in 2025 (was -€28,933)
- Trade debts -€24,884
down €24,884 (-90.2%), from €27,600 to €2,716
- Other debts -€19,712
no longer reported in 2025 (was €19,712)
- Reserves +€932
new in 2025: €932
- Gross operating margin -€13,248
down €13,248 (-30.0%), from €44,142 to €30,895
- Taxes +€830
new in 2025: €830
- Financial income +€566
new in 2025: €566
- Other operating charges -€460
down €460 (-44.6%), from €1,032 to €572
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 | €79,599 | €64,478 | -€15,121 | -19.0% |
| Current assets | 29/58 | €79,599 | €64,478 | -€15,121 | -19.0% |
| Amounts receivable within one year | 40/41 | €26,202 | €41,780 | +€15,577 | +59.5% |
| Trade receivables | 40 | €21,216 | €19,460 | -€1,756 | -8.3% |
| Other amounts receivable | 41 | €4,986 | €22,319 | +€17,334 | +348% |
| Cash at bank and in hand | 54/58 | €52,529 | €22,698 | -€29,831 | -56.8% |
| Deferred charges and accrued income | 490/1 | €868 | - | -€868 | |
| Total equity and liabilities | 10/49 | €79,599 | €64,478 | -€15,121 | -19.0% |
| Equity | 10/15 | €31,067 | €60,932 | +€29,865 | +96.1% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | - | €932 | +€932 | |
| Distributable reserves | 133 | - | €932 | +€932 | |
| Profit (loss) carried forward | 14 | -€28,933 | - | +€28,933 | |
| Amounts payable | 17/49 | €48,531 | €3,546 | -€44,986 | -92.7% |
| Amounts payable within one year | 42/48 | €48,531 | €3,546 | -€44,986 | -92.7% |
| Trade debts | 44 | €27,600 | €2,716 | -€24,884 | -90.2% |
| Suppliers | 440/4 | €27,600 | €2,716 | -€24,884 | -90.2% |
| Taxes, remuneration and social security | 45 | €1,220 | €830 | -€390 | -32.0% |
| Taxes | 450/3 | €1,220 | €830 | -€390 | -32.0% |
| Other amounts payable | 47/48 | €19,712 | - | -€19,712 | |
| Other operating charges | 640/8 | €1,032 | €572 | -€460 | -44.6% |
| Gross operating margin | 9900 | €44,142 | €30,895 | -€13,248 | -30.0% |
| Operating profit (loss) | 9901 | €43,110 | €30,323 | -€12,787 | -29.7% |
| Financial income | 75/76B | - | €566 | +€566 | |
| Recurring financial income | 75 | - | €566 | +€566 | |
| Financial charges | 65/66B | €187 | €194 | +€7 | +3.8% |
| Recurring financial charges | 65 | €187 | €194 | +€7 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | €42,923 | €30,695 | -€12,229 | -28.5% |
| Income taxes | 67/77 | - | €830 | +€830 | |
| Profit (loss) for the period | 9904 | €42,923 | €29,865 | -€13,059 | -30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €42,923 | €29,865 | -€13,059 | -30.4% |
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 20 October 2026 via checked.be.