WiWi: 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.
WiWi
Largest movements
- Cash -€34,006
down €34,006 (-18.8%), from €180,635 to €146,629
mainly Contributions, distributions and other (-€390,419) and Current portion of long-term debt (-€22,718)
- Tangible fixed assets -€33,993
down €33,993 (-11.4%), from €298,693 to €264,700
of which Furniture and vehicles: -€21,726
- Receivables within one year -€10,689
down €10,689 (-24.0%), from €44,464 to €33,775
of which Trade receivables: -€12,912
- Reserves -€95,827
down €95,827 (-51.5%), from €185,929 to €90,102
- Other debts +€68,087
up €68,087 (+28.9%), from €235,620 to €303,707
- Current portion of long-term debt -€22,718
down €22,718 (-57.8%), from €39,288 to €16,571
- Debts after one year -€16,571
no longer reported in 2025 (was €16,571)
- Accrued charges and deferred income -€13,000
no longer reported in 2025 (was €13,000)
- Gross operating margin +€56,479
up €56,479 (+14.5%), from €388,836 to €445,315
- Taxes +€14,087
up €14,087 (+15.3%), from €92,059 to €106,146
- Financial income -€5,797
down €5,797 (-80.6%), from €7,195 to €1,399
- Financial charges -€5,676
down €5,676 (-88.0%), from €6,450 to €773
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 | €523,791 | €445,104 | -€78,687 | -15.0% |
| Fixed assets | 21/28 | €298,693 | €264,700 | -€33,993 | -11.4% |
| Tangible fixed assets | 22/27 | €298,693 | €264,700 | -€33,993 | -11.4% |
| Plant, machinery and equipment | 23 | €1,568 | €976 | -€593 | -37.8% |
| Furniture and vehicles | 24 | €96,543 | €74,817 | -€21,726 | -22.5% |
| Other tangible fixed assets | 26 | €200,581 | €188,907 | -€11,674 | -5.8% |
| Current assets | 29/58 | €225,098 | €180,404 | -€44,694 | -19.9% |
| Amounts receivable within one year | 40/41 | €44,464 | €33,775 | -€10,689 | -24.0% |
| Trade receivables | 40 | €34,364 | €21,453 | -€12,912 | -37.6% |
| Other amounts receivable | 41 | €10,100 | €12,322 | +€2,223 | +22.0% |
| Cash at bank and in hand | 54/58 | €180,635 | €146,629 | -€34,006 | -18.8% |
| Total equity and liabilities | 10/49 | €523,791 | €445,104 | -€78,687 | -15.0% |
| Equity | 10/15 | €204,529 | €108,702 | -€95,827 | -46.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €185,929 | €90,102 | -€95,827 | -51.5% |
| Distributable reserves | 133 | €185,929 | €90,102 | -€95,827 | -51.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €319,262 | €336,402 | +€17,140 | +5.4% |
| Amounts payable after more than one year | 17 | €16,571 | - | -€16,571 | |
| Financial debts | 170/4 | €16,571 | - | -€16,571 | |
| Amounts payable within one year | 42/48 | €289,692 | €336,402 | +€46,711 | +16.1% |
| Current portion of amounts payable after more than one year | 42 | €39,288 | €16,571 | -€22,718 | -57.8% |
| Trade debts | 44 | €172 | €1,662 | +€1,490 | +867.4% |
| Suppliers | 440/4 | €172 | €1,662 | +€1,490 | +867.4% |
| Taxes, remuneration and social security | 45 | €14,612 | €14,463 | -€149 | -1.0% |
| Taxes | 450/3 | €12,522 | €14,463 | +€1,941 | +15.5% |
| Remuneration and social security | 454/9 | €2,090 | - | -€2,090 | |
| Other amounts payable | 47/48 | €235,620 | €303,707 | +€68,087 | +28.9% |
| Accrued charges and deferred income | 492/3 | €13,000 | - | -€13,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,123 | €43,125 | +€2 | 0.0% |
| Other operating charges | 640/8 | €1,842 | €2,078 | +€236 | +12.8% |
| Gross operating margin | 9900 | €388,836 | €445,315 | +€56,479 | +14.5% |
| Operating profit (loss) | 9901 | €343,871 | €400,112 | +€56,241 | +16.4% |
| Financial income | 75/76B | €7,195 | €1,399 | -€5,797 | -80.6% |
| Recurring financial income | 75 | €7,195 | €1,399 | -€5,797 | -80.6% |
| Financial charges | 65/66B | €6,450 | €773 | -€5,676 | -88.0% |
| Recurring financial charges | 65 | €6,450 | €773 | -€5,676 | -88.0% |
| Profit (loss) for the period before taxes | 9903 | €344,617 | €400,738 | +€56,121 | +16.3% |
| Income taxes | 67/77 | €92,059 | €106,146 | +€14,087 | +15.3% |
| Profit (loss) for the period | 9904 | €252,558 | €294,592 | +€42,034 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €252,558 | €294,592 | +€42,034 | +16.6% |
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 8 October 2026 via checked.be.