WYDA: 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.
WYDA
Largest movements
- Tangible fixed assets -€47,876
down €47,876 (-2.6%), from €1.8m to €1.8m
of which Land and buildings: -€47,716
- Receivables within one year -€26,793
no longer reported in 2026 (was €26,793)
- Debts after one year -€58,711
down €58,711 (-9.9%), from €590,249 to €531,539
of which Financial debts: -€58,711
- Other debts -€53,462
down €53,462 (-37.9%), from €140,923 to €87,460
- Reserves +€26,772
up €26,772 (+7.6%), from €354,055 to €380,827
of which Distributable reserves: +€27,430
- Other operating charges -€101,938
down €101,938 (-83.2%), from €122,584 to €20,646
- Taxes +€39,644
up €39,644 (+5047.1%), from €785 to €40,430
- Gross operating margin +€34,253
up €34,253 (+21.1%), from €162,350 to €196,603
- Financial income +€8,039
up €8,039 (+186.6%), from €4,308 to €12,347
- Depreciation +€7,517
up €7,517 (+17.0%), from €44,094 to €51,612
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,291,676 | €2,207,269 | -€84,406 | -3.7% |
| Fixed assets | 21/28 | €1,828,909 | €1,781,033 | -€47,876 | -2.6% |
| Tangible fixed assets | 22/27 | €1,828,909 | €1,781,033 | -€47,876 | -2.6% |
| Land and buildings | 22 | €1,828,276 | €1,780,560 | -€47,716 | -2.6% |
| Plant, machinery and equipment | 23 | €633 | €473 | -€160 | -25.2% |
| Current assets | 29/58 | €462,767 | €426,237 | -€36,530 | -7.9% |
| Amounts receivable within one year | 40/41 | €26,793 | - | -€26,793 | |
| Other amounts receivable | 41 | €26,793 | - | -€26,793 | |
| Current investments | 50/53 | €250,597 | €254,326 | +€3,729 | +1.5% |
| Cash at bank and in hand | 54/58 | €175,226 | €166,316 | -€8,910 | -5.1% |
| Deferred charges and accrued income | 490/1 | €10,151 | €5,595 | -€4,556 | -44.9% |
| Total equity and liabilities | 10/49 | €2,291,676 | €2,207,269 | -€84,406 | -3.7% |
| Equity | 10/15 | €1,453,821 | €1,480,593 | +€26,772 | +1.8% |
| Contributions | 10/11 | €914,500 | €914,500 | = | 0.0% |
| Capital | 10 | €914,500 | €914,500 | = | 0.0% |
| Issued capital | 100 | €914,500 | €914,500 | = | 0.0% |
| Reserves | 13 | €354,055 | €380,827 | +€26,772 | +7.6% |
| Non-distributable reserves | 130/1 | €65,668 | €70,064 | +€4,396 | +6.7% |
| Legal reserve | 130 | €65,668 | €70,064 | +€4,396 | +6.7% |
| Tax-exempt reserves | 132 | €73,630 | €68,575 | -€5,055 | -6.9% |
| Distributable reserves | 133 | €214,758 | €242,188 | +€27,430 | +12.8% |
| Profit (loss) carried forward | 14 | €185,266 | €185,266 | = | 0.0% |
| Provisions and deferred taxes | 16 | €37,914 | €35,311 | -€2,603 | -6.9% |
| Deferred taxes | 168 | €37,914 | €35,311 | -€2,603 | -6.9% |
| Amounts payable | 17/49 | €799,941 | €691,365 | -€108,575 | -13.6% |
| Amounts payable after more than one year | 17 | €590,249 | €531,539 | -€58,711 | -9.9% |
| Financial debts | 170/4 | €588,149 | €529,439 | -€58,711 | -10.0% |
| Other amounts payable | 178/9 | €2,100 | €2,100 | = | 0.0% |
| Amounts payable within one year | 42/48 | €199,158 | €149,086 | -€50,072 | -25.1% |
| Current portion of amounts payable after more than one year | 42 | €57,046 | €58,711 | +€1,664 | +2.9% |
| Trade debts | 44 | €1,050 | €1,850 | +€799 | +76.1% |
| Suppliers | 440/4 | €1,050 | €1,850 | +€799 | +76.1% |
| Taxes, remuneration and social security | 45 | €139 | €1,065 | +€926 | +667.1% |
| Taxes | 450/3 | €139 | €1,065 | +€926 | +667.1% |
| Other amounts payable | 47/48 | €140,923 | €87,460 | -€53,462 | -37.9% |
| Accrued charges and deferred income | 492/3 | €10,533 | €10,741 | +€207 | +2.0% |
| Non-recurring operating income | 76A | €583 | €1,069 | +€486 | +83.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,094 | €51,612 | +€7,517 | +17.0% |
| Other operating charges | 640/8 | €122,584 | €20,646 | -€101,938 | -83.2% |
| Non-recurring operating charges | 66A | - | €823 | +€823 | |
| Gross operating margin | 9900 | €162,350 | €196,603 | +€34,253 | +21.1% |
| Operating profit (loss) | 9901 | -€4,328 | €123,523 | +€127,851 | |
| Financial income | 75/76B | €4,308 | €12,347 | +€8,039 | +186.6% |
| Recurring financial income | 75 | €4,308 | €12,347 | +€8,039 | +186.6% |
| Financial charges | 65/66B | €9,275 | €15,168 | +€5,893 | +63.5% |
| Recurring financial charges | 65 | €9,275 | €15,168 | +€5,893 | +63.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,295 | €120,702 | +€129,997 | |
| Transfer from deferred taxes | 780 | €2,603 | €2,603 | = | 0.0% |
| Income taxes | 67/77 | €785 | €40,430 | +€39,644 | +5047.1% |
| Profit (loss) for the period | 9904 | -€7,478 | €82,875 | +€90,352 | |
| Transfer from tax-exempt reserves | 789 | €5,055 | €5,055 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,423 | €87,930 | +€90,352 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.