WiWa: 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.
WiWa
Largest movements
- Receivables within one year +€843,127
up €843,127 (+1,532%), from €55,017 to €898,144
of which Other amounts receivable: +€883,220
- Cash +€81,428
up €81,428 (+1,769%), from €4,602 to €86,030
mainly Net result for the year (+€1.0m) and Other debts (+€359,647)
- Reserves +€566,126
up €566,126 (+127%), from €446,905 to €1.0m
- Other debts +€359,647
up €359,647 (+1,542%), from €23,326 to €382,973
- Financial income +€1.0m
new in 2025: €1.0m
- Gross operating margin -€17,411
down €17,411 (-47.3%), from €36,843 to €19,432
- Taxes -€3,506
down €3,506 (-47.5%), from €7,386 to €3,879
- Financial charges +€1,585
up €1,585 (+579%), from €274 to €1,859
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 | €1,111,896 | €2,037,999 | +€926,103 | +83.3% |
| Fixed assets | 21/28 | €1,051,000 | €1,051,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,051,000 | €1,051,000 | = | 0.0% |
| Current assets | 29/58 | €60,896 | €986,999 | +€926,103 | +1,521% |
| Amounts receivable within one year | 40/41 | €55,017 | €898,144 | +€843,127 | +1,532% |
| Trade receivables | 40 | €53,403 | €13,310 | -€40,093 | -75.1% |
| Other amounts receivable | 41 | €1,614 | €884,834 | +€883,220 | +54,713% |
| Cash at bank and in hand | 54/58 | €4,602 | €86,030 | +€81,428 | +1,769% |
| Deferred charges and accrued income | 490/1 | €1,277 | €2,825 | +€1,548 | +121% |
| Total equity and liabilities | 10/49 | €1,111,896 | €2,037,999 | +€926,103 | +83.3% |
| Equity | 10/15 | €471,905 | €1,038,031 | +€566,126 | +120% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €446,905 | €1,013,031 | +€566,126 | +127% |
| Distributable reserves | 133 | €446,905 | €1,013,031 | +€566,126 | +127% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €639,991 | €999,968 | +€359,977 | +56.2% |
| Amounts payable after more than one year | 17 | €603,000 | €603,000 | = | 0.0% |
| Financial debts | 170/4 | €603,000 | €603,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €36,991 | €396,968 | +€359,977 | +973% |
| Trade debts | 44 | €4,578 | €5,347 | +€769 | +16.8% |
| Suppliers | 440/4 | €4,578 | €5,347 | +€769 | +16.8% |
| Taxes, remuneration and social security | 45 | €9,087 | €8,649 | -€438 | -4.8% |
| Taxes | 450/3 | €9,087 | €8,649 | -€438 | -4.8% |
| Other amounts payable | 47/48 | €23,326 | €382,973 | +€359,647 | +1,542% |
| Other operating charges | 640/8 | €1,081 | €1,253 | +€172 | +15.9% |
| Gross operating margin | 9900 | €36,843 | €19,432 | -€17,411 | -47.3% |
| Operating profit (loss) | 9901 | €35,763 | €18,179 | -€17,584 | -49.2% |
| Financial income | 75/76B | - | €1,000,590 | +€1.0m | |
| Recurring financial income | 75 | - | €1,000,590 | +€1.0m | |
| Financial charges | 65/66B | €274 | €1,859 | +€1,585 | +579% |
| Recurring financial charges | 65 | €274 | €1,859 | +€1,585 | +579% |
| Profit (loss) for the period before taxes | 9903 | €35,489 | €1,016,910 | +€981,421 | +2,765% |
| Income taxes | 67/77 | €7,386 | €3,879 | -€3,506 | -47.5% |
| Profit (loss) for the period | 9904 | €28,103 | €1,013,031 | +€984,928 | +3,505% |
| Profit (loss) for the period to be appropriated | 9905 | €28,103 | €1,013,031 | +€984,928 | +3,505% |
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 17 October 2026 via checked.be.