WIVI: 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.
WIVI
Largest movements
- Stocks and contracts -€16,415
down €16,415 (-17.1%), from €95,853 to €79,438
- Receivables within one year -€3,223
no longer reported in 2025 (was €3,223)
- Tangible fixed assets -€1,894
down €1,894 (-49.5%), from €3,826 to €1,932
of which Furniture and vehicles: -€960
- Tax, wage and social debts -€11,612
down €11,612 (-33.3%), from €34,887 to €23,275
- Trade debts -€8,308
down €8,308 (-55.2%), from €15,044 to €6,736
- Other debts -€2,999
down €2,999 (-2.7%), from €112,884 to €109,885
- Profit (loss) carried forward +€1,834
up €1,834 (+2.4%), from -€76,914 to -€75,080
- Financial income -€82,262
down €82,262 (-100.0%), from €82,263 to €1
of which Non-recurring financial income: -€82,261
- Taxes -€33,532
no longer reported in 2025 (was €33,532)
- Gross operating margin -€14,943
down €14,943 (-73.2%), from €20,419 to €5,476
- Other operating charges -€11,351
down €11,351 (-90.6%), from €12,530 to €1,179
- Depreciation -€2,180
down €2,180 (-53.5%), from €4,074 to €1,894
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 | €104,955 | €83,942 | -€21,013 | -20.0% |
| Fixed assets | 21/28 | €3,826 | €1,932 | -€1,894 | -49.5% |
| Tangible fixed assets | 22/27 | €3,826 | €1,932 | -€1,894 | -49.5% |
| Land and buildings | 22 | €224 | - | -€224 | |
| Plant, machinery and equipment | 23 | €1,588 | €996 | -€592 | -37.3% |
| Furniture and vehicles | 24 | €1,779 | €819 | -€960 | -54.0% |
| Other tangible fixed assets | 26 | €236 | €118 | -€118 | -50.0% |
| Current assets | 29/58 | €101,129 | €82,010 | -€19,119 | -18.9% |
| Stocks and contracts in progress | 3 | €95,853 | €79,438 | -€16,415 | -17.1% |
| Stocks | 30/36 | €95,853 | €79,438 | -€16,415 | -17.1% |
| Amounts receivable within one year | 40/41 | €3,223 | - | -€3,223 | |
| Trade receivables | 40 | €3,223 | - | -€3,223 | |
| Cash at bank and in hand | 54/58 | €1,642 | €2,084 | +€442 | +26.9% |
| Deferred charges and accrued income | 490/1 | €412 | €488 | +€76 | +18.5% |
| Total equity and liabilities | 10/49 | €104,955 | €83,942 | -€21,013 | -20.0% |
| Equity | 10/15 | -€57,860 | -€56,026 | +€1,834 | +3.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €462 | €462 | = | 0.0% |
| Tax-exempt reserves | 132 | €462 | €462 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,914 | -€75,080 | +€1,834 | +2.4% |
| Amounts payable | 17/49 | €162,815 | €139,969 | -€22,847 | -14.0% |
| Amounts payable within one year | 42/48 | €162,815 | €139,969 | -€22,847 | -14.0% |
| Financial debts | 43 | - | €72 | +€72 | |
| Credit institutions | 430/8 | - | €72 | +€72 | |
| Trade debts | 44 | €15,044 | €6,736 | -€8,308 | -55.2% |
| Suppliers | 440/4 | €15,044 | €6,736 | -€8,308 | -55.2% |
| Taxes, remuneration and social security | 45 | €34,887 | €23,275 | -€11,612 | -33.3% |
| Taxes | 450/3 | €34,887 | €23,275 | -€11,612 | -33.3% |
| Other amounts payable | 47/48 | €112,884 | €109,885 | -€2,999 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,074 | €1,894 | -€2,180 | -53.5% |
| Other operating charges | 640/8 | €12,530 | €1,179 | -€11,351 | -90.6% |
| Gross operating margin | 9900 | €20,419 | €5,476 | -€14,943 | -73.2% |
| Operating profit (loss) | 9901 | €3,815 | €2,403 | -€1,413 | -37.0% |
| Financial income | 75/76B | €82,263 | €1 | -€82,262 | -100.0% |
| Recurring financial income | 75 | €2 | €1 | -€0 | -15.4% |
| Non-recurring financial income | 76B | €82,261 | - | -€82,261 | |
| Financial charges | 65/66B | €1,185 | €571 | -€615 | -51.9% |
| Recurring financial charges | 65 | €1,185 | €571 | -€615 | -51.9% |
| Profit (loss) for the period before taxes | 9903 | €84,893 | €1,834 | -€83,060 | -97.8% |
| Income taxes | 67/77 | €33,532 | - | -€33,532 | |
| Profit (loss) for the period | 9904 | €51,361 | €1,834 | -€49,528 | -96.4% |
| Profit (loss) for the period to be appropriated | 9905 | €51,361 | €1,834 | -€49,528 | -96.4% |
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 5 October 2026 via checked.be.