WKC: 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.
WKC
Largest movements
- Cash -€57,590
down €57,590 (-83.5%), from €68,937 to €11,347
mainly Net result for the year (-€42,994) and Tax, wage and social debts (-€27,362)
- Receivables within one year +€23,391
up €23,391 (+142.9%), from €16,375 to €39,766
of which Trade receivables: +€38,481
- Tangible fixed assets -€3,277
down €3,277 (-22.4%), from €14,627 to €11,350
of which Furniture and vehicles: -€1,961
- Profit (loss) carried forward -€42,994
down €42,994, from €23,080 to -€19,914
- Tax, wage and social debts -€27,362
down €27,362 (-52.4%), from €52,208 to €24,846
- Other debts +€16,777
up €16,777 (+9381.3%), from €179 to €16,955
- Trade debts +€15,729
up €15,729 (+1332.1%), from €1,181 to €16,910
- Gross operating margin -€124,930
down €124,930, from €91,836 to -€33,094
- Taxes -€24,126
down €24,126 (-98.5%), from €24,486 to €360
- Financial charges +€1,030
up €1,030 (+25.4%), from €4,053 to €5,082
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 | €102,927 | €65,477 | -€37,450 | -36.4% |
| Fixed assets | 21/28 | €14,627 | €11,350 | -€3,277 | -22.4% |
| Tangible fixed assets | 22/27 | €14,627 | €11,350 | -€3,277 | -22.4% |
| Land and buildings | 22 | €7,582 | €6,265 | -€1,317 | -17.4% |
| Furniture and vehicles | 24 | €7,045 | €5,085 | -€1,961 | -27.8% |
| Current assets | 29/58 | €88,300 | €54,127 | -€34,173 | -38.7% |
| Amounts receivable within one year | 40/41 | €16,375 | €39,766 | +€23,391 | +142.9% |
| Trade receivables | 40 | €0 | €38,481 | +€38,481 | |
| Other amounts receivable | 41 | €16,375 | €1,285 | -€15,090 | -92.2% |
| Cash at bank and in hand | 54/58 | €68,937 | €11,347 | -€57,590 | -83.5% |
| Deferred charges and accrued income | 490/1 | €2,988 | €3,014 | +€26 | +0.9% |
| Total equity and liabilities | 10/49 | €102,927 | €65,477 | -€37,450 | -36.4% |
| Equity | 10/15 | €49,360 | €6,366 | -€42,994 | -87.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,680 | €7,680 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,780 | €6,780 | = | 0.0% |
| Distributable reserves | 133 | €900 | €900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,080 | -€19,914 | -€42,994 | |
| Amounts payable | 17/49 | €53,567 | €59,111 | +€5,544 | +10.3% |
| Amounts payable within one year | 42/48 | €53,567 | €58,711 | +€5,144 | +9.6% |
| Trade debts | 44 | €1,181 | €16,910 | +€15,729 | +1332.1% |
| Suppliers | 440/4 | €1,181 | €16,910 | +€15,729 | +1332.1% |
| Taxes, remuneration and social security | 45 | €52,208 | €24,846 | -€27,362 | -52.4% |
| Taxes | 450/3 | €52,208 | €24,846 | -€27,362 | -52.4% |
| Other amounts payable | 47/48 | €179 | €16,955 | +€16,777 | +9381.3% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,415 | €3,277 | -€138 | -4.0% |
| Other operating charges | 640/8 | €1,679 | €1,281 | -€398 | -23.7% |
| Gross operating margin | 9900 | €91,836 | -€33,094 | -€124,930 | |
| Operating profit (loss) | 9901 | €86,741 | -€37,653 | -€124,394 | |
| Financial income | 75/76B | €501 | €101 | -€400 | -79.9% |
| Recurring financial income | 75 | €501 | €101 | -€400 | -79.9% |
| Financial charges | 65/66B | €4,053 | €5,082 | +€1,030 | +25.4% |
| Recurring financial charges | 65 | €4,053 | €5,082 | +€1,030 | +25.4% |
| Profit (loss) for the period before taxes | 9903 | €83,190 | -€42,634 | -€125,824 | |
| Income taxes | 67/77 | €24,486 | €360 | -€24,126 | -98.5% |
| Profit (loss) for the period | 9904 | €58,704 | -€42,994 | -€101,698 | |
| Profit (loss) for the period to be appropriated | 9905 | €58,704 | -€42,994 | -€101,698 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.