WUICAMED: 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.
WUICAMED
Largest movements
- Receivables after one year -€210,000
no longer reported in 2025 (was €210,000)
- Current investments +€70,077
up €70,077 (+21.6%), from €325,167 to €395,244
- Receivables within one year +€10,419
up €10,419 (+690%), from €1,509 to €11,928
- Cash -€9,281
down €9,281 (-3.7%), from €252,176 to €242,895
mainly Other debts (-€228,659) and Current investments (-€70,077)
- Other debts -€228,659
down €228,659 (-83.8%), from €272,846 to €44,186
- Reserves +€104,078
up €104,078 (+33.2%), from €313,699 to €417,777
of which Distributable reserves: +€124,538
- Tax, wage and social debts -€18,188
down €18,188 (-61.5%), from €29,596 to €11,408
- Gross operating margin -€39,889
down €39,889 (-20.9%), from €190,800 to €150,911
- Financial income +€8,827
up €8,827 (+168%), from €5,269 to €14,097
- Financial charges +€3,543
up €3,543 (+79.9%), from €4,436 to €7,979
- Depreciation +€2,118
up €2,118 (+35.4%), from €5,990 to €8,108
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 | €827,170 | €686,247 | -€140,923 | -17.0% |
| Fixed assets | 21/28 | €36,395 | €28,905 | -€7,490 | -20.6% |
| Tangible fixed assets | 22/27 | €33,405 | €25,915 | -€7,490 | -22.4% |
| Plant, machinery and equipment | 23 | €605 | €863 | +€258 | +42.6% |
| Furniture and vehicles | 24 | €32,800 | €25,052 | -€7,748 | -23.6% |
| Financial fixed assets | 28 | €2,990 | €2,990 | = | 0.0% |
| Current assets | 29/58 | €790,775 | €657,343 | -€133,432 | -16.9% |
| Amounts receivable after more than one year | 29 | €210,000 | - | -€210,000 | |
| Trade receivables | 290 | €210,000 | - | -€210,000 | |
| Amounts receivable within one year | 40/41 | €1,509 | €11,928 | +€10,419 | +690% |
| Other amounts receivable | 41 | €1,509 | €11,928 | +€10,419 | +690% |
| Current investments | 50/53 | €325,167 | €395,244 | +€70,077 | +21.6% |
| Cash at bank and in hand | 54/58 | €252,176 | €242,895 | -€9,281 | -3.7% |
| Deferred charges and accrued income | 490/1 | €1,922 | €7,275 | +€5,353 | +279% |
| Total equity and liabilities | 10/49 | €827,170 | €686,247 | -€140,923 | -17.0% |
| Equity | 10/15 | €518,299 | €622,377 | +€104,078 | +20.1% |
| Contributions | 10/11 | €204,600 | €204,600 | = | 0.0% |
| Reserves | 13 | €313,699 | €417,777 | +€104,078 | +33.2% |
| Non-distributable reserves | 130/1 | €20,460 | - | -€20,460 | |
| Reserves not available under the articles | 1311 | €20,460 | - | -€20,460 | |
| Distributable reserves | 133 | €293,239 | €417,777 | +€124,538 | +42.5% |
| Amounts payable | 17/49 | €308,870 | €63,870 | -€245,000 | -79.3% |
| Amounts payable within one year | 42/48 | €303,854 | €56,186 | -€247,669 | -81.5% |
| Trade debts | 44 | €1,413 | €591 | -€821 | -58.1% |
| Suppliers | 440/4 | €1,413 | €591 | -€821 | -58.1% |
| Taxes, remuneration and social security | 45 | €29,596 | €11,408 | -€18,188 | -61.5% |
| Taxes | 450/3 | €29,596 | €11,408 | -€18,188 | -61.5% |
| Other amounts payable | 47/48 | €272,846 | €44,186 | -€228,659 | -83.8% |
| Accrued charges and deferred income | 492/3 | €5,016 | €7,684 | +€2,668 | +53.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,990 | €8,108 | +€2,118 | +35.4% |
| Other operating charges | 640/8 | - | €324 | +€324 | |
| Gross operating margin | 9900 | €190,800 | €150,911 | -€39,889 | -20.9% |
| Operating profit (loss) | 9901 | €184,810 | €142,479 | -€42,331 | -22.9% |
| Financial income | 75/76B | €5,269 | €14,097 | +€8,827 | +168% |
| Recurring financial income | 75 | €5,269 | €14,097 | +€8,827 | +168% |
| Financial charges | 65/66B | €4,436 | €7,979 | +€3,543 | +79.9% |
| Recurring financial charges | 65 | €4,436 | €7,979 | +€3,543 | +79.9% |
| Profit (loss) for the period before taxes | 9903 | €185,644 | €148,597 | -€37,047 | -20.0% |
| Income taxes | 67/77 | €43,826 | €44,519 | +€693 | +1.6% |
| Profit (loss) for the period | 9904 | €141,817 | €104,078 | -€37,739 | -26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €141,817 | €104,078 | -€37,739 | -26.6% |
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 24 October 2026 via checked.be.