WYFMAN: 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.
WYFMAN
Largest movements
- Cash +€618,085
up €618,085 (+813.2%), from €76,005 to €694,089
mainly Current investments (+€450,000) and Net result for the year (+€223,270)
- Current investments -€450,000
down €450,000 (-100.0%), from €450,000 to €0
- Stocks and contracts +€58,118
new in 2025: €58,118
- Tangible fixed assets -€15,261
down €15,261 (-50.0%), from €30,522 to €15,261
- Profit (loss) carried forward +€223,270
up €223,270 (+46.2%), from €482,920 to €706,190
- Debts after one year -€15,016
down €15,016 (-83.1%), from €18,068 to €3,052
- Trade debts +€8,474
up €8,474 (+476.8%), from €1,777 to €10,251
- Gross operating margin +€15,440
up €15,440 (+5.4%), from €287,411 to €302,851
- Taxes +€3,773
up €3,773 (+5.7%), from €66,123 to €69,895
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 | €558,220 | €768,894 | +€210,674 | +37.7% |
| Fixed assets | 21/28 | €30,522 | €15,261 | -€15,261 | -50.0% |
| Tangible fixed assets | 22/27 | €30,522 | €15,261 | -€15,261 | -50.0% |
| Leasing and similar rights | 25 | €30,522 | €15,261 | -€15,261 | -50.0% |
| Current assets | 29/58 | €527,698 | €753,633 | +€225,935 | +42.8% |
| Stocks and contracts in progress | 3 | - | €58,118 | +€58,118 | |
| Stocks | 30/36 | - | €58,118 | +€58,118 | |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €450,000 | €0 | -€450,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €76,005 | €694,089 | +€618,085 | +813.2% |
| Deferred charges and accrued income | 490/1 | €1,693 | €1,426 | -€268 | -15.8% |
| Total equity and liabilities | 10/49 | €558,220 | €768,894 | +€210,674 | +37.7% |
| Equity | 10/15 | €503,380 | €726,650 | +€223,270 | +44.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €482,920 | €706,190 | +€223,270 | +46.2% |
| Amounts payable | 17/49 | €54,840 | €42,244 | -€12,596 | -23.0% |
| Amounts payable after more than one year | 17 | €18,068 | €3,052 | -€15,016 | -83.1% |
| Financial debts | 170/4 | €18,068 | €3,052 | -€15,016 | -83.1% |
| Amounts payable within one year | 42/48 | €36,384 | €38,792 | +€2,408 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €14,831 | €15,016 | +€185 | +1.2% |
| Trade debts | 44 | €1,777 | €10,251 | +€8,474 | +476.8% |
| Suppliers | 440/4 | €1,777 | €10,251 | +€8,474 | +476.8% |
| Taxes, remuneration and social security | 45 | €19,726 | €13,474 | -€6,252 | -31.7% |
| Taxes | 450/3 | €19,726 | €13,474 | -€6,252 | -31.7% |
| Other amounts payable | 47/48 | €50 | €50 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,261 | €15,261 | = | 0.0% |
| Other operating charges | 640/8 | €3,146 | €3,145 | -€1 | 0.0% |
| Gross operating margin | 9900 | €287,411 | €302,851 | +€15,440 | +5.4% |
| Operating profit (loss) | 9901 | €269,003 | €284,444 | +€15,441 | +5.7% |
| Financial income | 75/76B | €8,469 | €9,116 | +€647 | +7.6% |
| Recurring financial income | 75 | €8,469 | €9,116 | +€647 | +7.6% |
| Financial charges | 65/66B | €614 | €396 | -€218 | -35.6% |
| Recurring financial charges | 65 | €614 | €396 | -€218 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | €276,858 | €293,165 | +€16,307 | +5.9% |
| Income taxes | 67/77 | €66,123 | €69,895 | +€3,773 | +5.7% |
| Profit (loss) for the period | 9904 | €210,735 | €223,270 | +€12,534 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €210,735 | €223,270 | +€12,534 | +5.9% |
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.