WKGYN: 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.
WKGYN
Largest movements
- Receivables within one year +€6,822
up €6,822 (+20.4%), from €33,499 to €40,321
of which Other amounts receivable: +€6,822
- Cash +€3,449
up €3,449 (+263%), from €1,314 to €4,762
mainly Net result for the year (+€12,212) and Tax, wage and social debts (+€3,012)
- Profit (loss) carried forward +€12,212
up €12,212 (+47.0%), from €26,005 to €38,217
- Short-term financial debts -€4,892
down €4,892 (-95.0%), from €5,150 to €257
- Tax, wage and social debts +€3,012
up €3,012 (+1,727%), from €174 to €3,186
- Gross operating margin +€18,371
up €18,371, from -€1,863 to €16,508
- Taxes +€2,988
up €2,988 (+1,507%), from €198 to €3,186
- Other operating charges +€258
up €258 (+208%), from €124 to €382
- Financial charges +€208
up €208 (+40.0%), from €521 to €729
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 | €34,951 | €45,083 | +€10,133 | +29.0% |
| Current assets | 29/58 | €34,951 | €45,083 | +€10,133 | +29.0% |
| Amounts receivable within one year | 40/41 | €33,499 | €40,321 | +€6,822 | +20.4% |
| Trade receivables | 40 | €3,194 | €3,194 | = | 0.0% |
| Other amounts receivable | 41 | €30,305 | €37,127 | +€6,822 | +22.5% |
| Cash at bank and in hand | 54/58 | €1,314 | €4,762 | +€3,449 | +263% |
| Deferred charges and accrued income | 490/1 | €138 | - | -€138 | |
| Total equity and liabilities | 10/49 | €34,951 | €45,083 | +€10,133 | +29.0% |
| Equity | 10/15 | €29,005 | €41,217 | +€12,212 | +42.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,005 | €38,217 | +€12,212 | +47.0% |
| Amounts payable | 17/49 | €5,945 | €3,867 | -€2,079 | -35.0% |
| Amounts payable within one year | 42/48 | €5,945 | €3,867 | -€2,079 | -35.0% |
| Financial debts | 43 | €5,150 | €257 | -€4,892 | -95.0% |
| Credit institutions | 430/8 | €5,150 | €257 | -€4,892 | -95.0% |
| Trade debts | 44 | €622 | €423 | -€199 | -31.9% |
| Suppliers | 440/4 | €622 | €423 | -€199 | -31.9% |
| Taxes, remuneration and social security | 45 | €174 | €3,186 | +€3,012 | +1,727% |
| Taxes | 450/3 | €174 | €3,186 | +€3,012 | +1,727% |
| Other operating charges | 640/8 | €124 | €382 | +€258 | +208% |
| Gross operating margin | 9900 | -€1,863 | €16,508 | +€18,371 | |
| Operating profit (loss) | 9901 | -€1,987 | €16,127 | +€18,114 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €521 | €729 | +€208 | +40.0% |
| Recurring financial charges | 65 | €521 | €729 | +€208 | +40.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,508 | €15,398 | +€17,906 | |
| Income taxes | 67/77 | €198 | €3,186 | +€2,988 | +1,507% |
| Profit (loss) for the period | 9904 | -€2,706 | €12,212 | +€14,917 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,706 | €12,212 | +€14,917 |
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 21 October 2026 via checked.be.