WND: 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.
WND
Largest movements
- Deferred charges and accrued income +€416
up €416 (+41.8%), from €995 to €1,410
- Other debts +€2,211
up €2,211 (+4.0%), from €55,953 to €58,164
- Profit (loss) carried forward -€1,151
down €1,151 (-2.3%), from -€50,205 to -€51,356
- Trade debts -€917
no longer reported in 2025 (was €917)
- Gross operating margin +€230
up €230 (+16.7%), from -€1,382 to -€1,151
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 | €27,339 | €27,482 | +€143 | +0.5% |
| Current assets | 29/58 | €27,339 | €27,482 | +€143 | +0.5% |
| Stocks and contracts in progress | 3 | €26,040 | €26,040 | = | 0.0% |
| Stocks | 30/36 | €26,040 | €26,040 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €273 | - | -€273 | |
| Trade receivables | 40 | €273 | - | -€273 | |
| Cash at bank and in hand | 54/58 | €31 | €31 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €995 | €1,410 | +€416 | +41.8% |
| Total equity and liabilities | 10/49 | €27,339 | €27,482 | +€143 | +0.5% |
| Equity | 10/15 | -€29,531 | -€30,682 | -€1,151 | -3.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €674 | €674 | = | 0.0% |
| Non-distributable reserves | 130/1 | €674 | €674 | = | 0.0% |
| Reserves not available under the articles | 1311 | €674 | €674 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,205 | -€51,356 | -€1,151 | -2.3% |
| Amounts payable | 17/49 | €56,869 | €58,164 | +€1,294 | +2.3% |
| Amounts payable within one year | 42/48 | €56,869 | €58,164 | +€1,294 | +2.3% |
| Trade debts | 44 | €917 | - | -€917 | |
| Suppliers | 440/4 | €917 | - | -€917 | |
| Other amounts payable | 47/48 | €55,953 | €58,164 | +€2,211 | +4.0% |
| Gross operating margin | 9900 | -€1,382 | -€1,151 | +€230 | +16.7% |
| Operating profit (loss) | 9901 | -€1,382 | -€1,151 | +€230 | +16.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,382 | -€1,151 | +€230 | +16.7% |
| Profit (loss) for the period | 9904 | -€1,382 | -€1,151 | +€230 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,382 | -€1,151 | +€230 | +16.7% |
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.