WY MANAGEMENT: 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.
WY MANAGEMENT
Largest movements
- Cash +€95,598
up €95,598 (+343%), from €27,845 to €123,443
mainly Net result for the year (+€128,525) and Depreciation (+€3,393)
- Tangible fixed assets +€19,906
up €19,906 (+195%), from €10,211 to €30,118
of which Furniture and vehicles: +€14,488
- Receivables within one year +€17,373
up €17,373 (+101%), from €17,139 to €34,512
of which Trade receivables: +€18,306
- Deferred charges and accrued income -€2,414
down €2,414 (-93.8%), from €2,572 to €158
- Reserves +€128,525
up €128,525 (+273%), from €46,993 to €175,518
- Tax, wage and social debts +€2,190
up €2,190 (+33.6%), from €6,526 to €8,716
- Gross operating margin +€112,547
up €112,547 (+181%), from €62,290 to €174,838
- Taxes +€26,265
up €26,265 (+209%), from €12,568 to €38,833
- Depreciation +€2,565
up €2,565 (+310%), from €828 to €3,393
- Financial charges +€2,001
up €2,001 (+105%), from €1,901 to €3,902
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 | €57,768 | €188,231 | +€130,463 | +226% |
| Fixed assets | 21/28 | €10,211 | €30,118 | +€19,906 | +195% |
| Tangible fixed assets | 22/27 | €10,211 | €30,118 | +€19,906 | +195% |
| Plant, machinery and equipment | 23 | €2,454 | €7,873 | +€5,419 | +221% |
| Furniture and vehicles | 24 | €7,757 | €22,245 | +€14,488 | +187% |
| Current assets | 29/58 | €47,556 | €158,113 | +€110,557 | +232% |
| Amounts receivable within one year | 40/41 | €17,139 | €34,512 | +€17,373 | +101% |
| Trade receivables | 40 | €16,207 | €34,512 | +€18,306 | +113% |
| Other amounts receivable | 41 | €932 | €0 | -€932 | -100% |
| Cash at bank and in hand | 54/58 | €27,845 | €123,443 | +€95,598 | +343% |
| Deferred charges and accrued income | 490/1 | €2,572 | €158 | -€2,414 | -93.8% |
| Total equity and liabilities | 10/49 | €57,768 | €188,231 | +€130,463 | +226% |
| Equity | 10/15 | €49,993 | €178,518 | +€128,525 | +257% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €46,993 | €175,518 | +€128,525 | +273% |
| Distributable reserves | 133 | €46,993 | €175,518 | +€128,525 | +273% |
| Amounts payable | 17/49 | €7,775 | €9,714 | +€1,939 | +24.9% |
| Amounts payable within one year | 42/48 | €7,775 | €9,714 | +€1,939 | +24.9% |
| Taxes, remuneration and social security | 45 | €6,526 | €8,716 | +€2,190 | +33.6% |
| Taxes | 450/3 | €6,526 | €8,716 | +€2,190 | +33.6% |
| Other amounts payable | 47/48 | €1,249 | €998 | -€251 | -20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €828 | €3,393 | +€2,565 | +310% |
| Other operating charges | 640/8 | - | €186 | +€186 | |
| Gross operating margin | 9900 | €62,290 | €174,838 | +€112,547 | +181% |
| Operating profit (loss) | 9901 | €61,462 | €171,259 | +€109,797 | +179% |
| Financial income | 75/76B | €0 | €1 | +€1 | +8,900% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +8,900% |
| Financial charges | 65/66B | €1,901 | €3,902 | +€2,001 | +105% |
| Recurring financial charges | 65 | €1,901 | €3,902 | +€2,001 | +105% |
| Profit (loss) for the period before taxes | 9903 | €59,561 | €167,358 | +€107,797 | +181% |
| Income taxes | 67/77 | €12,568 | €38,833 | +€26,265 | +209% |
| Profit (loss) for the period | 9904 | €46,993 | €128,525 | +€81,532 | +173% |
| Profit (loss) for the period to be appropriated | 9905 | €46,993 | €128,525 | +€81,532 | +173% |
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 26 October 2026 via checked.be.