WYVA: 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.
WYVA
Largest movements
- Receivables within one year +€14,102
up €14,102 (+58.0%), from €24,309 to €38,410
of which Other amounts receivable: +€11,704
- Deferred charges and accrued income -€11,198
down €11,198 (-11.9%), from €94,296 to €83,098
- Cash -€4,078
down €4,078 (-56.6%), from €7,202 to €3,124
mainly Other debts (-€36,045) and Receivables within one year (-€14,102)
- Other debts -€36,045
down €36,045 (-53.4%), from €67,553 to €31,508
- Reserves +€29,176
up €29,176 (+99.6%), from €29,280 to €58,456
- Trade debts +€4,533
up €4,533 (+367.9%), from €1,232 to €5,765
- Tax, wage and social debts +€3,148
up €3,148 (+43.5%), from €7,230 to €10,378
of which Remuneration and social security: +€1,788
- Current portion of long-term debt -€1,986
down €1,986 (-100.0%), from €1,986 to €0
- Gross operating margin +€6,754
up €6,754 (+15.5%), from €43,448 to €50,201
- Taxes +€4,738
up €4,738 (+42.0%), from €11,289 to €16,027
- Write-downs -€660
down €660 (-100.0%), from €660 to €0
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 | €125,831 | €124,657 | -€1,174 | -0.9% |
| Fixed assets | 21/28 | €25 | €25 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €125,806 | €124,632 | -€1,174 | -0.9% |
| Amounts receivable within one year | 40/41 | €24,309 | €38,410 | +€14,102 | +58.0% |
| Trade receivables | 40 | €16,994 | €19,392 | +€2,398 | +14.1% |
| Other amounts receivable | 41 | €7,315 | €19,019 | +€11,704 | +160.0% |
| Cash at bank and in hand | 54/58 | €7,202 | €3,124 | -€4,078 | -56.6% |
| Deferred charges and accrued income | 490/1 | €94,296 | €83,098 | -€11,198 | -11.9% |
| Total equity and liabilities | 10/49 | €125,831 | €124,657 | -€1,174 | -0.9% |
| Equity | 10/15 | €47,830 | €77,006 | +€29,176 | +61.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €29,280 | €58,456 | +€29,176 | +99.6% |
| Distributable reserves | 133 | €29,280 | €58,456 | +€29,176 | +99.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €78,001 | €47,651 | -€30,351 | -38.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €78,001 | €47,651 | -€30,351 | -38.9% |
| Current portion of amounts payable after more than one year | 42 | €1,986 | €0 | -€1,986 | -100.0% |
| Trade debts | 44 | €1,232 | €5,765 | +€4,533 | +367.9% |
| Suppliers | 440/4 | €1,232 | €5,765 | +€4,533 | +367.9% |
| Taxes, remuneration and social security | 45 | €7,230 | €10,378 | +€3,148 | +43.5% |
| Taxes | 450/3 | €7,230 | €8,590 | +€1,360 | +18.8% |
| Remuneration and social security | 454/9 | - | €1,788 | +€1,788 | |
| Other amounts payable | 47/48 | €67,553 | €31,508 | -€36,045 | -53.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €660 | €0 | -€660 | -100.0% |
| Other operating charges | 640/8 | €1,859 | €1,602 | -€257 | -13.8% |
| Non-recurring operating charges | 66A | - | €334 | +€334 | |
| Gross operating margin | 9900 | €43,448 | €50,201 | +€6,754 | +15.5% |
| Operating profit (loss) | 9901 | €40,928 | €48,266 | +€7,337 | +17.9% |
| Financial income | 75/76B | €4 | €0 | -€4 | -97.1% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -97.1% |
| Financial charges | 65/66B | €3,299 | €3,063 | -€236 | -7.2% |
| Recurring financial charges | 65 | €3,299 | €3,063 | -€236 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €37,633 | €45,203 | +€7,570 | +20.1% |
| Income taxes | 67/77 | €11,289 | €16,027 | +€4,738 | +42.0% |
| Profit (loss) for the period | 9904 | €26,344 | €29,176 | +€2,832 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,344 | €29,176 | +€2,832 | +10.8% |
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 3 October 2026 via checked.be.