WYVI: 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.
WYVI
Largest movements
- Receivables within one year -€131,933
down €131,933 (-94.3%), from €139,882 to €7,949
of which Trade receivables: -€66,943
- Tangible fixed assets -€19,190
down €19,190 (-48.0%), from €40,010 to €20,820
of which Plant, machinery and equipment: -€10,326
- Cash -€9,664
down €9,664 (-24.5%), from €39,447 to €29,782
mainly Trade debts (-€128,432) and Net result for the year (-€121,757)
- Stocks and contracts +€6,035
new in 2025: €6,035
- Trade debts -€128,432
down €128,432 (-71.8%), from €178,817 to €50,386
- Profit (loss) carried forward -€121,757
down €121,757 (-183%), from -€66,703 to -€188,459
- Debts after one year +€101,252
up €101,252 (+337%), from €30,034 to €131,286
of which Other amounts payable: +€105,188
- Accrued charges and deferred income -€4,745
down €4,745 (-100%), from €4,745 to €0
- Tax, wage and social debts -€2,579
down €2,579 (-8.6%), from €29,883 to €27,304
of which Taxes: -€12,475
- Gross operating margin +€82,919
up €82,919 (+332%), from €24,947 to €107,866
- Staff costs +€78,963
up €78,963 (+108%), from €73,445 to €152,408
- Other operating charges +€38,635
up €38,635 (+1,669%), from €2,315 to €40,950
- Financial charges +€15,283
up €15,283 (+833%), from €1,835 to €17,119
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 | €226,715 | €70,537 | -€156,178 | -68.9% |
| Fixed assets | 21/28 | €40,010 | €20,820 | -€19,190 | -48.0% |
| Tangible fixed assets | 22/27 | €40,010 | €20,820 | -€19,190 | -48.0% |
| Plant, machinery and equipment | 23 | €20,219 | €9,894 | -€10,326 | -51.1% |
| Furniture and vehicles | 24 | €19,790 | €10,926 | -€8,864 | -44.8% |
| Current assets | 29/58 | €186,706 | €49,717 | -€136,988 | -73.4% |
| Amounts receivable after more than one year | 29 | €5,951 | €5,951 | = | 0.0% |
| Other amounts receivable | 291 | €5,951 | €5,951 | = | 0.0% |
| Stocks and contracts in progress | 3 | - | €6,035 | +€6,035 | |
| Stocks | 30/36 | - | €6,035 | +€6,035 | |
| Amounts receivable within one year | 40/41 | €139,882 | €7,949 | -€131,933 | -94.3% |
| Trade receivables | 40 | €74,069 | €7,126 | -€66,943 | -90.4% |
| Other amounts receivable | 41 | €65,813 | €823 | -€64,990 | -98.8% |
| Cash at bank and in hand | 54/58 | €39,447 | €29,782 | -€9,664 | -24.5% |
| Deferred charges and accrued income | 490/1 | €1,426 | €0 | -€1,426 | -100% |
| Total equity and liabilities | 10/49 | €226,715 | €70,537 | -€156,178 | -68.9% |
| Equity | 10/15 | -€20,617 | -€142,374 | -€121,757 | -591% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €15,099 | €15,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Other | 1319 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,703 | -€188,459 | -€121,757 | -183% |
| Amounts payable | 17/49 | €247,333 | €212,911 | -€34,421 | -13.9% |
| Amounts payable after more than one year | 17 | €30,034 | €131,286 | +€101,252 | +337% |
| Financial debts | 170/4 | €4,933 | €997 | -€3,936 | -79.8% |
| Other amounts payable | 178/9 | €25,101 | €130,289 | +€105,188 | +419% |
| Amounts payable within one year | 42/48 | €212,553 | €81,626 | -€130,928 | -61.6% |
| Current portion of amounts payable after more than one year | 42 | €3,853 | €3,936 | +€83 | +2.2% |
| Trade debts | 44 | €178,817 | €50,386 | -€128,432 | -71.8% |
| Suppliers | 440/4 | €178,817 | €50,386 | -€128,432 | -71.8% |
| Taxes, remuneration and social security | 45 | €29,883 | €27,304 | -€2,579 | -8.6% |
| Taxes | 450/3 | €22,666 | €10,191 | -€12,475 | -55.0% |
| Remuneration and social security | 454/9 | €7,218 | €17,113 | +€9,895 | +137% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €4,745 | €0 | -€4,745 | -100% |
| Non-recurring operating income | 76A | €12,603 | €0 | -€12,603 | -100% |
| Remuneration, social security and pensions | 62 | €73,445 | €152,408 | +€78,963 | +108% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,573 | €15,538 | +€965 | +6.6% |
| Other operating charges | 640/8 | €2,315 | €40,950 | +€38,635 | +1,669% |
| Non-recurring operating charges | 66A | - | €3,652 | +€3,652 | |
| Gross operating margin | 9900 | €24,947 | €107,866 | +€82,919 | +332% |
| Operating profit (loss) | 9901 | -€65,387 | -€104,682 | -€39,295 | -60.1% |
| Financial income | 75/76B | €1 | €265 | +€264 | +29,033% |
| Recurring financial income | 75 | €1 | €265 | +€264 | +29,033% |
| Financial charges | 65/66B | €1,835 | €17,119 | +€15,283 | +833% |
| Recurring financial charges | 65 | €1,835 | €17,119 | +€15,283 | +833% |
| Profit (loss) for the period before taxes | 9903 | -€67,221 | -€121,535 | -€54,314 | -80.8% |
| Income taxes | 67/77 | €262 | €222 | -€41 | -15.5% |
| Profit (loss) for the period | 9904 | -€67,483 | -€121,757 | -€54,274 | -80.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€67,483 | -€121,757 | -€54,274 | -80.4% |
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.