WW4U: 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.
WW4U
Largest movements
- Cash -€35,162
down €35,162 (-56.7%), from €62,024 to €26,862
mainly Other debts (-€120,000) and Tax, wage and social debts (-€16,250)
- Current investments -€20,000
no longer reported in 2025 (was €20,000)
- Receivables within one year -€10,280
down €10,280 (-90.8%), from €11,326 to €1,046
- Other debts -€120,000
no longer reported in 2025 (was €120,000)
- Profit (loss) carried forward +€69,815
up €69,815 (+1034.3%), from €6,750 to €76,565
- Tax, wage and social debts -€16,250
down €16,250 (-85.5%), from €19,000 to €2,750
- Gross operating margin +€20,337
up €20,337 (+29.2%), from €69,757 to €90,094
- Financial income -€1,812
down €1,812 (-51.3%), from €3,532 to €1,720
of which Financial income: -€1,812
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 | €147,750 | €81,315 | -€66,435 | -45.0% |
| Fixed assets | 21/28 | €54,399 | €53,406 | -€993 | -1.8% |
| Tangible fixed assets | 22/27 | €1,899 | €906 | -€993 | -52.3% |
| Plant, machinery and equipment | 23 | €1,899 | €906 | -€993 | -52.3% |
| Financial fixed assets | 28 | €52,500 | €52,500 | = | 0.0% |
| Current assets | 29/58 | €93,351 | €27,909 | -€65,442 | -70.1% |
| Amounts receivable within one year | 40/41 | €11,326 | €1,046 | -€10,280 | -90.8% |
| Other amounts receivable | 41 | €11,326 | €1,046 | -€10,280 | -90.8% |
| Current investments | 50/53 | €20,000 | - | -€20,000 | |
| Cash at bank and in hand | 54/58 | €62,024 | €26,862 | -€35,162 | -56.7% |
| Total equity and liabilities | 10/49 | €147,750 | €81,315 | -€66,435 | -45.0% |
| Equity | 10/15 | €8,750 | €78,565 | +€69,815 | +797.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,750 | €76,565 | +€69,815 | +1034.3% |
| Amounts payable | 17/49 | €139,000 | €2,750 | -€136,250 | -98.0% |
| Amounts payable within one year | 42/48 | €139,000 | €2,750 | -€136,250 | -98.0% |
| Taxes, remuneration and social security | 45 | €19,000 | €2,750 | -€16,250 | -85.5% |
| Taxes | 450/3 | €19,000 | €2,750 | -€16,250 | -85.5% |
| Other amounts payable | 47/48 | €120,000 | - | -€120,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €993 | €993 | = | 0.0% |
| Other operating charges | 640/8 | €1,305 | €1,250 | -€55 | -4.2% |
| Gross operating margin | 9900 | €69,757 | €90,094 | +€20,337 | +29.2% |
| Operating profit (loss) | 9901 | €67,458 | €87,850 | +€20,392 | +30.2% |
| Financial income | 75/76B | €3,532 | €1,720 | -€1,812 | -51.3% |
| Recurring financial income | 75 | €3,532 | €1,720 | -€1,812 | -51.3% |
| Non-recurring financial income | 76B | €3,532 | €1,720 | -€1,812 | -51.3% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €70,855 | €89,420 | +€18,565 | +26.2% |
| Income taxes | 67/77 | €19,249 | €19,606 | +€357 | +1.9% |
| Profit (loss) for the period | 9904 | €51,607 | €69,815 | +€18,208 | +35.3% |
| Profit (loss) for the period to be appropriated | 9905 | €51,607 | €69,815 | +€18,208 | +35.3% |
Source: filed annual accounts (NBB), fiscal years ended 1 December 2024 and 1 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.