WIVI: 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.
WIVI
Largest movements
- Current investments +€12,470
up €12,470 (+784.0%), from €1,591 to €14,060
- Tangible fixed assets +€7,795
up €7,795 (+911.7%), from €855 to €8,650
- Receivables within one year -€4,328
down €4,328 (-13.0%), from €33,421 to €29,093
of which Trade receivables: -€4,219
- Other debts +€13,797
up €13,797 (+170.0%), from €8,114 to €21,911
- Profit (loss) carried forward +€5,876
up €5,876 (+35.1%), from €16,737 to €22,613
- Trade debts -€1,834
down €1,834 (-69.2%), from €2,649 to €815
- Tax, wage and social debts -€1,526
down €1,526 (-90.5%), from €1,688 to €161
- Gross operating margin +€10,400
up €10,400, from -€463 to €9,938
- Depreciation +€1,184
up €1,184 (+226.9%), from €522 to €1,705
- Other operating charges +€822
up €822 (+82.1%), from €1,001 to €1,823
- Financial charges -€113
down €113 (-22.5%), from €502 to €389
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,448 | €59,761 | +€16,313 | +37.5% |
| Fixed assets | 21/28 | €8,295 | €16,090 | +€7,795 | +94.0% |
| Tangible fixed assets | 22/27 | €855 | €8,650 | +€7,795 | +911.7% |
| Furniture and vehicles | 24 | €855 | €8,650 | +€7,795 | +911.7% |
| Financial fixed assets | 28 | €7,440 | €7,440 | = | 0.0% |
| Current assets | 29/58 | €35,153 | €43,671 | +€8,518 | +24.2% |
| Amounts receivable within one year | 40/41 | €33,421 | €29,093 | -€4,328 | -13.0% |
| Trade receivables | 40 | €4,219 | - | -€4,219 | |
| Other amounts receivable | 41 | €29,202 | €29,093 | -€109 | -0.4% |
| Current investments | 50/53 | €1,591 | €14,060 | +€12,470 | +784.0% |
| Deferred charges and accrued income | 490/1 | €142 | €519 | +€377 | +266.0% |
| Total equity and liabilities | 10/49 | €43,448 | €59,761 | +€16,313 | +37.5% |
| Equity | 10/15 | €30,997 | €36,873 | +€5,876 | +19.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,737 | €22,613 | +€5,876 | +35.1% |
| Amounts payable | 17/49 | €12,451 | €22,888 | +€10,437 | +83.8% |
| Amounts payable within one year | 42/48 | €12,451 | €22,888 | +€10,437 | +83.8% |
| Trade debts | 44 | €2,649 | €815 | -€1,834 | -69.2% |
| Suppliers | 440/4 | €2,649 | €815 | -€1,834 | -69.2% |
| Taxes, remuneration and social security | 45 | €1,688 | €161 | -€1,526 | -90.5% |
| Taxes | 450/3 | €1,688 | €161 | -€1,526 | -90.5% |
| Other amounts payable | 47/48 | €8,114 | €21,911 | +€13,797 | +170.0% |
| Non-recurring operating income | 76A | €1,339 | €2,100 | +€761 | +56.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €522 | €1,705 | +€1,184 | +226.9% |
| Other operating charges | 640/8 | €1,001 | €1,823 | +€822 | +82.1% |
| Gross operating margin | 9900 | -€463 | €9,938 | +€10,400 | |
| Operating profit (loss) | 9901 | -€1,985 | €6,409 | +€8,394 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €502 | €389 | -€113 | -22.5% |
| Recurring financial charges | 65 | €502 | €389 | -€113 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,487 | €6,020 | +€8,507 | |
| Income taxes | 67/77 | €134 | €144 | +€10 | +7.4% |
| Profit (loss) for the period | 9904 | -€2,621 | €5,876 | +€8,498 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,621 | €5,876 | +€8,498 |
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 9 October 2026 via checked.be.