WIVAS: 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.
WIVAS
Largest movements
- Cash +€785,553
up €785,553 (+3676.5%), from €21,367 to €806,919
mainly Net result for the year (+€623,657) and Other debts (+€585,976)
- Tangible fixed assets -€300,982
down €300,982 (-52.4%), from €574,746 to €273,765
- Receivables within one year -€35,994
down €35,994 (-49.9%), from €72,142 to €36,148
- Other debts +€585,976
new in 2025: €585,976
- Contributions -€359,650
down €359,650 (-61.4%), from €586,020 to €226,370
- Profit (loss) carried forward +€190,574
up €190,574 (+246.9%), from €77,187 to €267,762
- Tax, wage and social debts +€31,339
up €31,339 (+689.3%), from €4,547 to €35,886
- Gross operating margin +€816,097
up €816,097 (+3426.1%), from €23,820 to €839,917
- Taxes +€203,339
up €203,339 (+4472.3%), from €4,547 to €207,886
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 | €668,303 | €1,116,832 | +€448,529 | +67.1% |
| Fixed assets | 21/28 | €574,746 | €273,765 | -€300,982 | -52.4% |
| Tangible fixed assets | 22/27 | €574,746 | €273,765 | -€300,982 | -52.4% |
| Land and buildings | 22 | €574,746 | €273,765 | -€300,982 | -52.4% |
| Current assets | 29/58 | €93,557 | €843,067 | +€749,510 | +801.1% |
| Amounts receivable within one year | 40/41 | €72,142 | €36,148 | -€35,994 | -49.9% |
| Other amounts receivable | 41 | €72,142 | €36,148 | -€35,994 | -49.9% |
| Cash at bank and in hand | 54/58 | €21,367 | €806,919 | +€785,553 | +3676.5% |
| Deferred charges and accrued income | 490/1 | €49 | - | -€49 | |
| Total equity and liabilities | 10/49 | €668,303 | €1,116,832 | +€448,529 | +67.1% |
| Equity | 10/15 | €663,208 | €494,132 | -€169,076 | -25.5% |
| Contributions | 10/11 | €586,020 | €226,370 | -€359,650 | -61.4% |
| Profit (loss) carried forward | 14 | €77,187 | €267,762 | +€190,574 | +246.9% |
| Amounts payable | 17/49 | €5,095 | €622,700 | +€617,605 | +12120.8% |
| Amounts payable within one year | 42/48 | €4,547 | €622,151 | +€617,605 | +13583.6% |
| Trade debts | 44 | - | €290 | +€290 | |
| Suppliers | 440/4 | - | €290 | +€290 | |
| Taxes, remuneration and social security | 45 | €4,547 | €35,886 | +€31,339 | +689.3% |
| Taxes | 450/3 | €4,547 | €35,886 | +€31,339 | +689.3% |
| Other amounts payable | 47/48 | - | €585,976 | +€585,976 | |
| Accrued charges and deferred income | 492/3 | €549 | €549 | = | 0.0% |
| Non-recurring operating income | 76A | - | €855,529 | +€855,529 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,007 | +€3,007 | |
| Other operating charges | 640/8 | €6,986 | €5,357 | -€1,629 | -23.3% |
| Gross operating margin | 9900 | €23,820 | €839,917 | +€816,097 | +3426.1% |
| Operating profit (loss) | 9901 | €16,834 | €831,553 | +€814,719 | +4839.8% |
| Financial charges | 65/66B | €149 | €11 | -€138 | -92.9% |
| Recurring financial charges | 65 | €149 | €11 | -€138 | -92.9% |
| Profit (loss) for the period before taxes | 9903 | €16,685 | €831,543 | +€814,857 | +4883.8% |
| Income taxes | 67/77 | €4,547 | €207,886 | +€203,339 | +4472.3% |
| Profit (loss) for the period | 9904 | €12,138 | €623,657 | +€611,519 | +5037.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,138 | €623,657 | +€611,519 | +5037.9% |
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 6 October 2026 via checked.be.