WY NOT: 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 NOT
Largest movements
- Receivables within one year +€71,247
up €71,247 (+160%), from €44,655 to €115,901
of which Other amounts receivable: +€68,679
- Cash -€69,728
down €69,728 (-87.8%), from €79,376 to €9,648
mainly Receivables within one year (-€71,247) and Investment in fixed assets (net) (-€31,087)
- Financial fixed assets +€27,575
up €27,575 (+3,485%), from €791 to €28,366
- Current investments +€14,339
up €14,339 (+239%), from €6,000 to €20,339
- Tangible fixed assets -€7,884
down €7,884 (-20.5%), from €38,493 to €30,609
of which Leasing and similar rights: -€8,544
- Profit (loss) carried forward +€34,297
up €34,297 (+34.7%), from €98,820 to €133,116
- Trade debts +€9,125
up €9,125 (+142%), from €6,442 to €15,567
- Debts after one year -€8,787
down €8,787 (-41.6%), from €21,135 to €12,348
- Gross operating margin -€34,773
down €34,773 (-37.1%), from €93,624 to €58,850
- Taxes -€6,025
down €6,025 (-34.5%), from €17,470 to €11,445
- Financial income +€2,310
up €2,310 (+291%), from €795 to €3,104
- Depreciation +€1,332
up €1,332 (+13.2%), from €10,064 to €11,396
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 | €170,471 | €205,815 | +€35,344 | +20.7% |
| Fixed assets | 21/28 | €39,284 | €58,975 | +€19,691 | +50.1% |
| Tangible fixed assets | 22/27 | €38,493 | €30,609 | -€7,884 | -20.5% |
| Furniture and vehicles | 24 | €3,518 | €4,782 | +€1,264 | +35.9% |
| Leasing and similar rights | 25 | €29,159 | €20,615 | -€8,544 | -29.3% |
| Other tangible fixed assets | 26 | €5,817 | €5,213 | -€604 | -10.4% |
| Financial fixed assets | 28 | €791 | €28,366 | +€27,575 | +3,485% |
| Current assets | 29/58 | €131,187 | €146,840 | +€15,653 | +11.9% |
| Amounts receivable within one year | 40/41 | €44,655 | €115,901 | +€71,247 | +160% |
| Trade receivables | 40 | €29,709 | €32,277 | +€2,568 | +8.6% |
| Other amounts receivable | 41 | €14,946 | €83,625 | +€68,679 | +460% |
| Current investments | 50/53 | €6,000 | €20,339 | +€14,339 | +239% |
| Cash at bank and in hand | 54/58 | €79,376 | €9,648 | -€69,728 | -87.8% |
| Deferred charges and accrued income | 490/1 | €1,156 | €952 | -€204 | -17.7% |
| Total equity and liabilities | 10/49 | €170,471 | €205,815 | +€35,344 | +20.7% |
| Equity | 10/15 | €101,320 | €135,616 | +€34,297 | +33.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,820 | €133,116 | +€34,297 | +34.7% |
| Amounts payable | 17/49 | €69,151 | €70,199 | +€1,048 | +1.5% |
| Amounts payable after more than one year | 17 | €21,135 | €12,348 | -€8,787 | -41.6% |
| Financial debts | 170/4 | €21,135 | €12,348 | -€8,787 | -41.6% |
| Amounts payable within one year | 42/48 | €47,118 | €57,225 | +€10,107 | +21.4% |
| Current portion of amounts payable after more than one year | 42 | €8,400 | €8,787 | +€387 | +4.6% |
| Trade debts | 44 | €6,442 | €15,567 | +€9,125 | +142% |
| Suppliers | 440/4 | €6,442 | €15,567 | +€9,125 | +142% |
| Taxes, remuneration and social security | 45 | €32,276 | €32,871 | +€595 | +1.8% |
| Taxes | 450/3 | €32,276 | €32,871 | +€595 | +1.8% |
| Accrued charges and deferred income | 492/3 | €899 | €626 | -€272 | -30.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,064 | €11,396 | +€1,332 | +13.2% |
| Other operating charges | 640/8 | €1,460 | €2,027 | +€567 | +38.9% |
| Gross operating margin | 9900 | €93,624 | €58,850 | -€34,773 | -37.1% |
| Operating profit (loss) | 9901 | €82,100 | €45,427 | -€36,673 | -44.7% |
| Financial income | 75/76B | €795 | €3,104 | +€2,310 | +291% |
| Recurring financial income | 75 | €795 | €3,104 | +€2,310 | +291% |
| Financial charges | 65/66B | €2,841 | €2,789 | -€51 | -1.8% |
| Recurring financial charges | 65 | €2,841 | €2,789 | -€51 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €80,054 | €45,742 | -€34,312 | -42.9% |
| Income taxes | 67/77 | €17,470 | €11,445 | -€6,025 | -34.5% |
| Profit (loss) for the period | 9904 | €62,584 | €34,297 | -€28,287 | -45.2% |
| Profit (loss) for the period to be appropriated | 9905 | €62,584 | €34,297 | -€28,287 | -45.2% |
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 29 October 2026 via checked.be.