WIVANLA: 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.
WIVANLA
Largest movements
- Current investments +€239,468
up €239,468 (+24.6%), from €971,892 to €1.2m
- Reserves +€232,599
up €232,599 (+1.9%), from €12.0m to €12.3m
of which Distributable reserves: +€232,599
- Other debts -€190,500
down €190,500 (-100.0%), from €190,500 to €0
- Financial income +€201,173
up €201,173 (+202.2%), from €99,506 to €300,679
- Taxes +€15,568
up €15,568 (+70.8%), from €21,979 to €37,547
- Gross operating margin -€5,602
down €5,602 (-41.9%), from -€13,384 to -€18,986
- Financial charges +€2,786
up €2,786 (+43.8%), from €6,356 to €9,142
- Other operating charges +€2,114
up €2,114 (+727.6%), from €291 to €2,404
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 | €12,314,885 | €12,361,853 | +€46,967 | +0.4% |
| Fixed assets | 21/28 | €10,833,732 | €10,745,792 | -€87,940 | -0.8% |
| Financial fixed assets | 28 | €10,833,732 | €10,745,792 | -€87,940 | -0.8% |
| Current assets | 29/58 | €1,481,153 | €1,616,060 | +€134,907 | +9.1% |
| Amounts receivable within one year | 40/41 | €444,615 | €354,564 | -€90,052 | -20.3% |
| Trade receivables | 40 | - | €150 | +€150 | |
| Other amounts receivable | 41 | €444,615 | €354,414 | -€90,202 | -20.3% |
| Current investments | 50/53 | €971,892 | €1,211,360 | +€239,468 | +24.6% |
| Cash at bank and in hand | 54/58 | €21,702 | €18,202 | -€3,500 | -16.1% |
| Deferred charges and accrued income | 490/1 | €42,944 | €31,935 | -€11,009 | -25.6% |
| Total equity and liabilities | 10/49 | €12,314,885 | €12,361,853 | +€46,967 | +0.4% |
| Equity | 10/15 | €12,104,882 | €12,337,481 | +€232,599 | +1.9% |
| Contributions | 10/11 | €70,200 | €70,200 | = | 0.0% |
| Capital | 10 | €70,200 | €70,200 | = | 0.0% |
| Issued capital | 100 | €70,200 | €70,200 | = | 0.0% |
| Reserves | 13 | €12,034,682 | €12,267,281 | +€232,599 | +1.9% |
| Non-distributable reserves | 130/1 | €7,020 | €7,020 | = | 0.0% |
| Legal reserve | 130 | €7,020 | €7,020 | = | 0.0% |
| Distributable reserves | 133 | €12,027,662 | €12,260,261 | +€232,599 | +1.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €210,003 | €24,371 | -€185,632 | -88.4% |
| Amounts payable within one year | 42/48 | €210,003 | €24,371 | -€185,632 | -88.4% |
| Taxes, remuneration and social security | 45 | €19,503 | €24,371 | +€4,868 | +25.0% |
| Taxes | 450/3 | €19,503 | €24,371 | +€4,868 | +25.0% |
| Other amounts payable | 47/48 | €190,500 | €0 | -€190,500 | -100.0% |
| Other operating charges | 640/8 | €291 | €2,404 | +€2,114 | +727.6% |
| Gross operating margin | 9900 | -€13,384 | -€18,986 | -€5,602 | -41.9% |
| Operating profit (loss) | 9901 | -€13,675 | -€21,391 | -€7,716 | -56.4% |
| Financial income | 75/76B | €99,506 | €300,679 | +€201,173 | +202.2% |
| Recurring financial income | 75 | €99,506 | €300,679 | +€201,173 | +202.2% |
| Financial charges | 65/66B | €6,356 | €9,142 | +€2,786 | +43.8% |
| Recurring financial charges | 65 | €6,356 | €9,142 | +€2,786 | +43.8% |
| Profit (loss) for the period before taxes | 9903 | €79,475 | €270,146 | +€190,671 | +239.9% |
| Income taxes | 67/77 | €21,979 | €37,547 | +€15,568 | +70.8% |
| Profit (loss) for the period | 9904 | €57,496 | €232,599 | +€175,103 | +304.5% |
| Profit (loss) for the period to be appropriated | 9905 | €57,496 | €232,599 | +€175,103 | +304.5% |
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 30 September 2026 via checked.be.