WJJ: 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.
WJJ
Largest movements
- Cash +€34,182
up €34,182 (+59.1%), from €57,843 to €92,025
mainly Net result for the year (+€37,352) and Short-term financial debts (+€1,523)
- Receivables within one year +€6,120
up €6,120 (+29.9%), from €20,471 to €26,592
of which Other amounts receivable: +€10,749
- Reserves +€37,352
up €37,352 (+63.0%), from €59,310 to €96,661
- Short-term financial debts +€1,523
up €1,523 (+1151.6%), from €132 to €1,656
- Tax, wage and social debts +€1,458
up €1,458 (+8.6%), from €16,894 to €18,352
- Gross operating margin +€32,118
up €32,118 (+167.5%), from €19,175 to €51,293
- Taxes +€6,234
up €6,234 (+151.2%), from €4,123 to €10,357
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 | €80,958 | €120,037 | +€39,079 | +48.3% |
| Fixed assets | 21/28 | €541 | €63 | -€478 | -88.4% |
| Tangible fixed assets | 22/27 | €541 | €63 | -€478 | -88.4% |
| Furniture and vehicles | 24 | €541 | €63 | -€478 | -88.4% |
| Current assets | 29/58 | €80,416 | €119,974 | +€39,558 | +49.2% |
| Amounts receivable within one year | 40/41 | €20,471 | €26,592 | +€6,120 | +29.9% |
| Trade receivables | 40 | €15,881 | €11,253 | -€4,628 | -29.1% |
| Other amounts receivable | 41 | €4,590 | €15,339 | +€10,749 | +234.2% |
| Cash at bank and in hand | 54/58 | €57,843 | €92,025 | +€34,182 | +59.1% |
| Deferred charges and accrued income | 490/1 | €2,102 | €1,358 | -€745 | -35.4% |
| Total equity and liabilities | 10/49 | €80,958 | €120,037 | +€39,079 | +48.3% |
| Equity | 10/15 | €62,310 | €99,661 | +€37,352 | +59.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €59,310 | €96,661 | +€37,352 | +63.0% |
| Distributable reserves | 133 | €59,310 | €96,661 | +€37,352 | +63.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €18,648 | €20,375 | +€1,727 | +9.3% |
| Amounts payable within one year | 42/48 | €18,648 | €20,375 | +€1,727 | +9.3% |
| Financial debts | 43 | €132 | €1,656 | +€1,523 | +1151.6% |
| Credit institutions | 430/8 | €132 | €1,656 | +€1,523 | +1151.6% |
| Trade debts | 44 | €763 | €368 | -€395 | -51.7% |
| Suppliers | 440/4 | €763 | €368 | -€395 | -51.7% |
| Taxes, remuneration and social security | 45 | €16,894 | €18,352 | +€1,458 | +8.6% |
| Taxes | 450/3 | €16,894 | €18,352 | +€1,458 | +8.6% |
| Other amounts payable | 47/48 | €859 | €0 | -€859 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €478 | €478 | = | 0.0% |
| Other operating charges | 640/8 | €254 | €120 | -€134 | -52.8% |
| Gross operating margin | 9900 | €19,175 | €51,293 | +€32,118 | +167.5% |
| Operating profit (loss) | 9901 | €18,442 | €50,694 | +€32,252 | +174.9% |
| Financial income | 75/76B | €139 | €541 | +€402 | +290.2% |
| Recurring financial income | 75 | €139 | €541 | +€402 | +290.2% |
| Financial charges | 65/66B | €3,307 | €3,526 | +€219 | +6.6% |
| Recurring financial charges | 65 | €3,307 | €3,526 | +€219 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | €15,274 | €47,709 | +€32,435 | +212.4% |
| Income taxes | 67/77 | €4,123 | €10,357 | +€6,234 | +151.2% |
| Profit (loss) for the period | 9904 | €11,151 | €37,352 | +€26,201 | +235.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,151 | €37,352 | +€26,201 | +235.0% |
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.