WN-TECHNICS: 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.
WN-TECHNICS
Largest movements
- Cash +€85,214
up €85,214 (+159.4%), from €53,447 to €138,661
mainly Net result for the year (+€74,964) and Tax, wage and social debts (+€9,552)
- Stocks and contracts +€3,019
up €3,019 (+367.9%), from €821 to €3,840
- Tangible fixed assets -€1,647
down €1,647 (-25.4%), from €6,488 to €4,842
- Reserves +€73,298
up €73,298 (+213.8%), from €34,290 to €107,588
- Tax, wage and social debts +€9,552
up €9,552 (+80.4%), from €11,887 to €21,439
of which Taxes: +€9,552
- Trade debts +€5,439
up €5,439 (+289.1%), from €1,881 to €7,320
- Debts after one year -€3,534
no longer reported in 2025 (was €3,534)
- Gross operating margin +€53,467
up €53,467 (+113.4%), from €47,134 to €100,602
- Taxes +€10,278
up €10,278 (+118.5%), from €8,675 to €18,953
- Financial charges +€3,748
up €3,748 (+408.4%), from €918 to €4,666
of which Non-recurring financial charges: +€3,461
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 | €64,954 | €151,043 | +€86,089 | +132.5% |
| Fixed assets | 21/28 | €6,488 | €4,842 | -€1,647 | -25.4% |
| Tangible fixed assets | 22/27 | €6,488 | €4,842 | -€1,647 | -25.4% |
| Plant, machinery and equipment | 23 | €6,488 | €4,842 | -€1,647 | -25.4% |
| Current assets | 29/58 | €58,466 | €146,202 | +€87,735 | +150.1% |
| Stocks and contracts in progress | 3 | €821 | €3,840 | +€3,019 | +367.9% |
| Stocks | 30/36 | €821 | €3,840 | +€3,019 | +367.9% |
| Amounts receivable within one year | 40/41 | €4,198 | €3,232 | -€966 | -23.0% |
| Trade receivables | 40 | €1,535 | €197 | -€1,338 | -87.2% |
| Other amounts receivable | 41 | €2,663 | €3,035 | +€372 | +14.0% |
| Cash at bank and in hand | 54/58 | €53,447 | €138,661 | +€85,214 | +159.4% |
| Deferred charges and accrued income | 490/1 | - | €468 | +€468 | |
| Total equity and liabilities | 10/49 | €64,954 | €151,043 | +€86,089 | +132.5% |
| Equity | 10/15 | €36,790 | €110,088 | +€73,298 | +199.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €34,290 | €107,588 | +€73,298 | +213.8% |
| Distributable reserves | 133 | €34,290 | €107,588 | +€73,298 | +213.8% |
| Amounts payable | 17/49 | €28,164 | €40,956 | +€12,791 | +45.4% |
| Amounts payable after more than one year | 17 | €3,534 | - | -€3,534 | |
| Financial debts | 170/4 | €3,534 | - | -€3,534 | |
| Amounts payable within one year | 42/48 | €24,607 | €40,933 | +€16,326 | +66.3% |
| Current portion of amounts payable after more than one year | 42 | €3,329 | €3,534 | +€205 | +6.2% |
| Trade debts | 44 | €1,881 | €7,320 | +€5,439 | +289.1% |
| Suppliers | 440/4 | €1,881 | €7,320 | +€5,439 | +289.1% |
| Taxes, remuneration and social security | 45 | €11,887 | €21,439 | +€9,552 | +80.4% |
| Taxes | 450/3 | €9,387 | €18,939 | +€9,552 | +101.8% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €7,510 | €8,639 | +€1,130 | +15.0% |
| Accrued charges and deferred income | 492/3 | €23 | €23 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,745 | €1,647 | -€98 | -5.6% |
| Other operating charges | 640/8 | €662 | €432 | -€230 | -34.7% |
| Gross operating margin | 9900 | €47,134 | €100,602 | +€53,467 | +113.4% |
| Operating profit (loss) | 9901 | €44,728 | €98,523 | +€53,795 | +120.3% |
| Financial income | 75/76B | €14 | €60 | +€46 | +321.7% |
| Recurring financial income | 75 | €14 | €60 | +€46 | +321.7% |
| Financial charges | 65/66B | €918 | €4,666 | +€3,748 | +408.4% |
| Recurring financial charges | 65 | €918 | €1,205 | +€287 | +31.3% |
| Non-recurring financial charges | 66B | - | €3,461 | +€3,461 | |
| Profit (loss) for the period before taxes | 9903 | €43,824 | €93,916 | +€50,092 | +114.3% |
| Income taxes | 67/77 | €8,675 | €18,953 | +€10,278 | +118.5% |
| Profit (loss) for the period | 9904 | €35,149 | €74,964 | +€39,815 | +113.3% |
| Profit (loss) for the period to be appropriated | 9905 | €35,149 | €74,964 | +€39,815 | +113.3% |
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 10 October 2026 via checked.be.