WN CONCEPT: 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.
WN CONCEPT
Largest movements
- Receivables within one year +€19,986
up €19,986 (+35.9%), from €55,595 to €75,581
of which Other amounts receivable: +€35,549
- Cash -€9,767
down €9,767 (-37.3%), from €26,170 to €16,404
mainly Receivables within one year (-€19,986) and Tax, wage and social debts (-€11,607)
- Tangible fixed assets +€4,545
new in 2025: €4,545
- Trade debts +€19,372
new in 2025: €19,372
- Tax, wage and social debts -€11,607
down €11,607 (-32.1%), from €36,180 to €24,573
of which Remuneration and social security: -€13,530
- Profit (loss) carried forward +€7,093
up €7,093 (+16.3%), from €43,491 to €50,585
- Gross operating margin -€44,890
down €44,890 (-79.7%), from €56,312 to €11,422
- Taxes -€8,920
down €8,920 (-77.8%), from €11,463 to €2,543
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 | €81,765 | €96,530 | +€14,765 | +18.1% |
| Fixed assets | 21/28 | - | €4,545 | +€4,545 | |
| Tangible fixed assets | 22/27 | - | €4,545 | +€4,545 | |
| Furniture and vehicles | 24 | - | €4,545 | +€4,545 | |
| Current assets | 29/58 | €81,765 | €91,985 | +€10,219 | +12.5% |
| Amounts receivable within one year | 40/41 | €55,595 | €75,581 | +€19,986 | +35.9% |
| Trade receivables | 40 | €47,877 | €32,314 | -€15,563 | -32.5% |
| Other amounts receivable | 41 | €7,718 | €43,267 | +€35,549 | +460.6% |
| Cash at bank and in hand | 54/58 | €26,170 | €16,404 | -€9,767 | -37.3% |
| Total equity and liabilities | 10/49 | €81,765 | €96,530 | +€14,765 | +18.1% |
| Equity | 10/15 | €45,491 | €52,585 | +€7,093 | +15.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,491 | €50,585 | +€7,093 | +16.3% |
| Amounts payable | 17/49 | €36,274 | €43,945 | +€7,671 | +21.1% |
| Amounts payable within one year | 42/48 | €36,180 | €43,945 | +€7,765 | +21.5% |
| Trade debts | 44 | - | €19,372 | +€19,372 | |
| Suppliers | 440/4 | - | €19,372 | +€19,372 | |
| Taxes, remuneration and social security | 45 | €36,180 | €24,573 | -€11,607 | -32.1% |
| Taxes | 450/3 | €11,463 | €13,386 | +€1,923 | +16.8% |
| Remuneration and social security | 454/9 | €24,717 | €11,187 | -€13,530 | -54.7% |
| Accrued charges and deferred income | 492/3 | €94 | - | -€94 | |
| Other operating charges | 640/8 | €1,355 | €1,689 | +€334 | +24.6% |
| Gross operating margin | 9900 | €56,312 | €11,422 | -€44,890 | -79.7% |
| Operating profit (loss) | 9901 | €54,956 | €9,733 | -€45,223 | -82.3% |
| Financial income | 75/76B | €159 | €2 | -€157 | -98.8% |
| Recurring financial income | 75 | €159 | €2 | -€157 | -98.8% |
| Financial charges | 65/66B | €161 | €98 | -€63 | -39.1% |
| Recurring financial charges | 65 | €161 | €98 | -€63 | -39.1% |
| Profit (loss) for the period before taxes | 9903 | €54,954 | €9,637 | -€45,317 | -82.5% |
| Income taxes | 67/77 | €11,463 | €2,543 | -€8,920 | -77.8% |
| Profit (loss) for the period | 9904 | €43,491 | €7,093 | -€36,398 | -83.7% |
| Profit (loss) for the period to be appropriated | 9905 | €43,491 | €7,093 | -€36,398 | -83.7% |
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 3 October 2026 via checked.be.