WYCOM: 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.
WYCOM
Largest movements
- Receivables within one year -€917,839
down €917,839 (-57.1%), from €1.6m to €689,596
of which Other amounts receivable: -€930,953
- Cash -€467,503
down €467,503 (-74.2%), from €629,898 to €162,395
mainly Contributions, distributions and other (-€4.0m)
- Reserves -€3.9m
down €3.9m (-88.6%), from €4.4m to €506,412
of which Distributable reserves: -€3.9m
- Other debts +€2.0m
up €2.0m (+4752.6%), from €41,892 to €2.0m
- Debts after one year +€500,000
new in 2025: €500,000
- Financial income -€1.5m
down €1.5m (-99.4%), from €1.5m to €9,377
- Gross operating margin +€64,481
up €64,481 (+36.4%), from €176,903 to €241,385
- Staff costs +€30,295
up €30,295 (+42.0%), from €72,130 to €102,425
- Financial charges +€22,479
up €22,479 (+241.5%), from €9,309 to €31,788
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 | €4,755,066 | €3,353,164 | -€1.4m | -29.5% |
| Fixed assets | 21/28 | €2,507,568 | €2,494,437 | -€13,131 | -0.5% |
| Tangible fixed assets | 22/27 | €39,608 | €26,477 | -€13,131 | -33.2% |
| Furniture and vehicles | 24 | €39,608 | €26,477 | -€13,131 | -33.2% |
| Financial fixed assets | 28 | €2,467,960 | €2,467,960 | = | 0.0% |
| Current assets | 29/58 | €2,247,498 | €858,726 | -€1.4m | -61.8% |
| Amounts receivable within one year | 40/41 | €1,607,436 | €689,596 | -€917,839 | -57.1% |
| Trade receivables | 40 | €21,480 | €34,594 | +€13,114 | +61.1% |
| Other amounts receivable | 41 | €1,585,956 | €655,002 | -€930,953 | -58.7% |
| Cash at bank and in hand | 54/58 | €629,898 | €162,395 | -€467,503 | -74.2% |
| Deferred charges and accrued income | 490/1 | €10,164 | €6,735 | -€3,429 | -33.7% |
| Total equity and liabilities | 10/49 | €4,755,066 | €3,353,164 | -€1.4m | -29.5% |
| Equity | 10/15 | €4,680,747 | €756,412 | -€3.9m | -83.8% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €4,430,747 | €506,412 | -€3.9m | -88.6% |
| Tax-exempt reserves | 132 | €42,100 | €42,100 | = | 0.0% |
| Distributable reserves | 133 | €4,388,647 | €464,312 | -€3.9m | -89.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €74,319 | €2,596,752 | +€2.5m | +3394.0% |
| Amounts payable after more than one year | 17 | - | €500,000 | +€500,000 | |
| Other amounts payable | 178/9 | - | €500,000 | +€500,000 | |
| Amounts payable within one year | 42/48 | €64,010 | €2,063,838 | +€2.0m | +3124.2% |
| Trade debts | 44 | €80 | €410 | +€329 | +409.8% |
| Suppliers | 440/4 | €80 | €410 | +€329 | +409.8% |
| Taxes, remuneration and social security | 45 | €22,038 | €30,593 | +€8,555 | +38.8% |
| Taxes | 450/3 | €9,125 | €17,332 | +€8,207 | +89.9% |
| Remuneration and social security | 454/9 | €12,913 | €13,262 | +€349 | +2.7% |
| Other amounts payable | 47/48 | €41,892 | €2,032,834 | +€2.0m | +4752.6% |
| Accrued charges and deferred income | 492/3 | €10,309 | €32,914 | +€22,605 | +219.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €72,130 | €102,425 | +€30,295 | +42.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,131 | €13,131 | = | 0.0% |
| Other operating charges | 640/8 | €661 | €1,741 | +€1,079 | +163.2% |
| Gross operating margin | 9900 | €176,903 | €241,385 | +€64,481 | +36.4% |
| Operating profit (loss) | 9901 | €90,981 | €124,088 | +€33,107 | +36.4% |
| Financial income | 75/76B | €1,509,775 | €9,377 | -€1.5m | -99.4% |
| Recurring financial income | 75 | €1,509,775 | €9,377 | -€1.5m | -99.4% |
| Financial charges | 65/66B | €9,309 | €31,788 | +€22,479 | +241.5% |
| Recurring financial charges | 65 | €9,309 | €31,788 | +€22,479 | +241.5% |
| Profit (loss) for the period before taxes | 9903 | €1,591,446 | €101,677 | -€1.5m | -93.6% |
| Income taxes | 67/77 | €24,505 | €26,012 | +€1,507 | +6.2% |
| Profit (loss) for the period | 9904 | €1,566,942 | €75,665 | -€1.5m | -95.2% |
| Transfer to tax-exempt reserves | 689 | €42,100 | €0 | -€42,100 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,524,842 | €75,665 | -€1.4m | -95.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.