WYJO: 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.
WYJO
Largest movements
- Cash +€59,912
up €59,912 (+141.1%), from €42,447 to €102,359
mainly Other debts (+€103,636) and Net result for the year (+€54,677)
- Receivables within one year +€8,107
up €8,107 (+30.5%), from €26,608 to €34,714
of which Trade receivables: +€5,494
- Financial fixed assets +€4,000
up €4,000 (+133.3%), from €3,000 to €7,000
- Tangible fixed assets -€2,299
down €2,299 (-32.3%), from €7,112 to €4,813
of which Furniture and vehicles: -€1,761
- Other debts +€103,636
up €103,636 (+20215.8%), from €513 to €104,149
- Reserves -€49,472
no longer reported in 2025 (was €49,472)
- Tax, wage and social debts +€17,141
up €17,141 (+80.7%), from €21,251 to €38,392
of which Taxes: +€17,122
- Gross operating margin +€12,105
up €12,105 (+19.4%), from €62,238 to €74,344
- Taxes +€2,669
up €2,669 (+21.5%), from €12,408 to €15,076
- Financial charges -€820
down €820 (-29.0%), from €2,828 to €2,008
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 | €80,438 | €149,896 | +€69,457 | +86.3% |
| Fixed assets | 21/28 | €10,112 | €11,813 | +€1,701 | +16.8% |
| Tangible fixed assets | 22/27 | €7,112 | €4,813 | -€2,299 | -32.3% |
| Plant, machinery and equipment | 23 | €673 | €135 | -€539 | -80.0% |
| Furniture and vehicles | 24 | €6,439 | €4,679 | -€1,761 | -27.3% |
| Financial fixed assets | 28 | €3,000 | €7,000 | +€4,000 | +133.3% |
| Current assets | 29/58 | €70,326 | €138,082 | +€67,756 | +96.3% |
| Amounts receivable within one year | 40/41 | €26,608 | €34,714 | +€8,107 | +30.5% |
| Trade receivables | 40 | €26,608 | €32,101 | +€5,494 | +20.6% |
| Other amounts receivable | 41 | - | €2,613 | +€2,613 | |
| Cash at bank and in hand | 54/58 | €42,447 | €102,359 | +€59,912 | +141.1% |
| Deferred charges and accrued income | 490/1 | €1,271 | €1,009 | -€262 | -20.6% |
| Total equity and liabilities | 10/49 | €80,438 | €149,896 | +€69,457 | +86.3% |
| Equity | 10/15 | €52,472 | €3,000 | -€49,472 | -94.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €49,472 | - | -€49,472 | |
| Distributable reserves | 133 | €49,472 | - | -€49,472 | |
| Amounts payable | 17/49 | €27,967 | €146,896 | +€118,929 | +425.3% |
| Amounts payable after more than one year | 17 | €1,306 | - | -€1,306 | |
| Financial debts | 170/4 | €1,306 | - | -€1,306 | |
| Amounts payable within one year | 42/48 | €26,661 | €146,896 | +€120,235 | +451.0% |
| Current portion of amounts payable after more than one year | 42 | €2,510 | €1,306 | -€1,205 | -48.0% |
| Trade debts | 44 | €2,387 | €3,050 | +€663 | +27.8% |
| Suppliers | 440/4 | €2,387 | €3,050 | +€663 | +27.8% |
| Taxes, remuneration and social security | 45 | €21,251 | €38,392 | +€17,141 | +80.7% |
| Taxes | 450/3 | €19,952 | €37,074 | +€17,122 | +85.8% |
| Remuneration and social security | 454/9 | €1,299 | €1,318 | +€19 | +1.5% |
| Other amounts payable | 47/48 | €513 | €104,149 | +€103,636 | +20215.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,046 | €2,299 | +€253 | +12.4% |
| Other operating charges | 640/8 | €207 | €340 | +€133 | +64.1% |
| Gross operating margin | 9900 | €62,238 | €74,344 | +€12,105 | +19.4% |
| Operating profit (loss) | 9901 | €59,986 | €71,705 | +€11,719 | +19.5% |
| Financial income | 75/76B | - | €57 | +€57 | |
| Recurring financial income | 75 | - | €57 | +€57 | |
| Financial charges | 65/66B | €2,828 | €2,008 | -€820 | -29.0% |
| Recurring financial charges | 65 | €2,828 | €2,008 | -€820 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | €57,157 | €69,753 | +€12,596 | +22.0% |
| Income taxes | 67/77 | €12,408 | €15,076 | +€2,669 | +21.5% |
| Profit (loss) for the period | 9904 | €44,750 | €54,677 | +€9,927 | +22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €44,750 | €54,677 | +€9,927 | +22.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.