WiVera: 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.
WiVera
Largest movements
- Receivables within one year +€100,706
up €100,706 (+24.5%), from €410,449 to €511,156
- Cash +€72,820
up €72,820 (+453%), from €16,068 to €88,888
mainly Net result for the year (+€278,443) and Other debts (+€21,963)
- Reserves +€278,443
up €278,443 (+12.0%), from €2.3m to €2.6m
of which Distributable reserves: +€278,443
- Debts after one year -€75,000
down €75,000 (-100%), from €75,000 to €0
- Current portion of long-term debt -€75,000
down €75,000 (-50.0%), from €150,000 to €75,000
- Gross operating margin +€112,908
up €112,908 (+38.0%), from €297,502 to €410,410
- Taxes +€58,430
up €58,430 (+90.1%), from €64,844 to €123,273
- Financial income +€11,654
up €11,654 (+66.0%), from €17,661 to €29,315
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 | €3,324,735 | €3,498,262 | +€173,527 | +5.2% |
| Fixed assets | 21/28 | €2,898,219 | €2,898,219 | = | 0.0% |
| Financial fixed assets | 28 | €2,898,219 | €2,898,219 | = | 0.0% |
| Current assets | 29/58 | €426,517 | €600,043 | +€173,527 | +40.7% |
| Amounts receivable within one year | 40/41 | €410,449 | €511,156 | +€100,706 | +24.5% |
| Other amounts receivable | 41 | €410,449 | €511,156 | +€100,706 | +24.5% |
| Cash at bank and in hand | 54/58 | €16,068 | €88,888 | +€72,820 | +453% |
| Total equity and liabilities | 10/49 | €3,324,735 | €3,498,262 | +€173,527 | +5.2% |
| Equity | 10/15 | €2,579,193 | €2,857,636 | +€278,443 | +10.8% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €2,329,193 | €2,607,636 | +€278,443 | +12.0% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €2,304,193 | €2,582,636 | +€278,443 | +12.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €745,542 | €640,626 | -€104,917 | -14.1% |
| Amounts payable after more than one year | 17 | €75,000 | €0 | -€75,000 | -100% |
| Financial debts | 170/4 | €75,000 | €0 | -€75,000 | -100% |
| Amounts payable within one year | 42/48 | €637,267 | €602,142 | -€35,125 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €150,000 | €75,000 | -€75,000 | -50.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,097 | €3,553 | +€1,456 | +69.5% |
| Suppliers | 440/4 | €2,097 | €3,553 | +€1,456 | +69.5% |
| Taxes, remuneration and social security | 45 | €12,007 | €28,463 | +€16,456 | +137% |
| Taxes | 450/3 | €12,007 | €28,463 | +€16,456 | +137% |
| Other amounts payable | 47/48 | €473,163 | €495,126 | +€21,963 | +4.6% |
| Accrued charges and deferred income | 492/3 | €33,275 | €38,484 | +€5,208 | +15.7% |
| Other operating charges | 640/8 | €968 | €495 | -€472 | -48.8% |
| Gross operating margin | 9900 | €297,502 | €410,410 | +€112,908 | +38.0% |
| Operating profit (loss) | 9901 | €296,535 | €409,915 | +€113,380 | +38.2% |
| Financial income | 75/76B | €17,661 | €29,315 | +€11,654 | +66.0% |
| Recurring financial income | 75 | €17,661 | €29,315 | +€11,654 | +66.0% |
| Financial charges | 65/66B | €34,821 | €37,514 | +€2,693 | +7.7% |
| Recurring financial charges | 65 | €34,821 | €37,514 | +€2,693 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | €279,375 | €401,717 | +€122,341 | +43.8% |
| Income taxes | 67/77 | €64,844 | €123,273 | +€58,430 | +90.1% |
| Profit (loss) for the period | 9904 | €214,531 | €278,443 | +€63,912 | +29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €214,531 | €278,443 | +€63,912 | +29.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.