WYVACON: what changed
Two financial 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.
WYVACON
Largest movements
- Cash +€1.2m
up €1.2m (+82.7%), from €1.4m to €2.6m
mainly Net result for the year (+€2.0m)
- Current investments +€841,469
up €841,469 (+9.0%), from €9.4m to €10.2m
- Profit (loss) carried forward +€2.0m
up €2.0m (+14.2%), from €14.3m to €16.3m
- Financial income +€1.9m
up €1.9m (+636%), from €293,045 to €2.2m
- Financial charges +€28,925
up €28,925 (+54.9%), from €52,649 to €81,574
- Taxes +€6,906
up €6,906 (+17.6%), from €39,190 to €46,096
- Gross operating margin -€58
down €58 (-4.1%), from -€1,428 to -€1,486
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.
Derived cash bridge
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 | €14,380,491 | €16,408,715 | +€2.0m | +14.1% |
| Fixed assets | 21/28 | €3,519,463 | €3,519,463 | = | 0.0% |
| Financial fixed assets | 28 | €3,519,463 | €3,519,463 | = | 0.0% |
| Current assets | 29/58 | €10,861,028 | €12,889,252 | +€2.0m | +18.7% |
| Amounts receivable within one year | 40/41 | €33,925 | €38,562 | +€4,637 | +13.7% |
| Other amounts receivable | 41 | €33,925 | €38,562 | +€4,637 | +13.7% |
| Current investments | 50/53 | €9,398,497 | €10,239,966 | +€841,469 | +9.0% |
| Cash at bank and in hand | 54/58 | €1,428,606 | €2,610,724 | +€1.2m | +82.7% |
| Total equity and liabilities | 10/49 | €14,380,491 | €16,408,715 | +€2.0m | +14.1% |
| Equity | 10/15 | €14,362,807 | €16,390,007 | +€2.0m | +14.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €89,853 | €89,853 | = | 0.0% |
| Distributable reserves | 133 | €89,853 | €89,853 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,254,354 | €16,281,554 | +€2.0m | +14.2% |
| Amounts payable | 17/49 | €17,684 | €18,708 | +€1,024 | +5.8% |
| Amounts payable within one year | 42/48 | €17,684 | €18,708 | +€1,024 | +5.8% |
| Trade debts | 44 | €17,684 | €18,708 | +€1,024 | +5.8% |
| Suppliers | 440/4 | €17,684 | €18,708 | +€1,024 | +5.8% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | -€1,428 | -€1,486 | -€58 | -4.1% |
| Operating profit (loss) | 9901 | -€1,554 | -€1,614 | -€60 | -3.9% |
| Financial income | 75/76B | €293,045 | €2,156,485 | +€1.9m | +636% |
| Recurring financial income | 75 | €293,045 | €2,156,485 | +€1.9m | +636% |
| Financial charges | 65/66B | €52,649 | €81,574 | +€28,925 | +54.9% |
| Recurring financial charges | 65 | €52,649 | €81,574 | +€28,925 | +54.9% |
| Profit (loss) for the period before taxes | 9903 | €238,842 | €2,073,297 | +€1.8m | +768% |
| Income taxes | 67/77 | €39,190 | €46,096 | +€6,906 | +17.6% |
| Profit (loss) for the period | 9904 | €199,652 | €2,027,201 | +€1.8m | +915% |
| Profit (loss) for the period to be appropriated | 9905 | €199,652 | €2,027,201 | +€1.8m | +915% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.