WITE: 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.
WITE
Largest movements
- Cash +€24,068
up €24,068 (+39.8%), from €60,422 to €84,490
mainly Net result for the year (+€21,944) and Tax, wage and social debts (+€2,113)
- Contributions +€15,711
up €15,711 (+333%), from €4,719 to €20,430
- Reserves +€3,461
up €3,461 (+5.6%), from €62,210 to €65,671
- Tax, wage and social debts +€2,113
up €2,113 (+32.6%), from €6,488 to €8,601
- Other debts +€1,466
up €1,466 (+74.2%), from €1,975 to €3,440
- Gross operating margin -€5,505
down €5,505 (-15.4%), from €35,816 to €30,312
- Taxes -€588
down €588 (-8.0%), from €7,340 to €6,752
- Depreciation -€360
down €360 (-26.5%), from €1,358 to €998
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 | €76,694 | €100,343 | +€23,649 | +30.8% |
| Fixed assets | 21/28 | €2,965 | €2,503 | -€462 | -15.6% |
| Tangible fixed assets | 22/27 | €2,919 | €2,457 | -€462 | -15.8% |
| Furniture and vehicles | 24 | €2,919 | €2,457 | -€462 | -15.8% |
| Financial fixed assets | 28 | €46 | €46 | = | 0.0% |
| Current assets | 29/58 | €73,730 | €97,841 | +€24,111 | +32.7% |
| Amounts receivable within one year | 40/41 | €10,588 | €10,588 | = | 0.0% |
| Trade receivables | 40 | €10,588 | €10,588 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €60,422 | €84,490 | +€24,068 | +39.8% |
| Deferred charges and accrued income | 490/1 | €2,720 | €2,763 | +€43 | +1.6% |
| Total equity and liabilities | 10/49 | €76,694 | €100,343 | +€23,649 | +30.8% |
| Equity | 10/15 | €66,929 | €86,100 | +€19,172 | +28.6% |
| Contributions | 10/11 | €4,719 | €20,430 | +€15,711 | +333% |
| Reserves | 13 | €62,210 | €65,671 | +€3,461 | +5.6% |
| Distributable reserves | 133 | €62,210 | €65,671 | +€3,461 | +5.6% |
| Amounts payable | 17/49 | €9,766 | €14,243 | +€4,477 | +45.8% |
| Amounts payable within one year | 42/48 | €9,690 | €14,161 | +€4,471 | +46.1% |
| Trade debts | 44 | €1,227 | €2,120 | +€893 | +72.7% |
| Suppliers | 440/4 | €1,227 | €2,120 | +€893 | +72.7% |
| Taxes, remuneration and social security | 45 | €6,488 | €8,601 | +€2,113 | +32.6% |
| Taxes | 450/3 | €6,488 | €8,601 | +€2,113 | +32.6% |
| Other amounts payable | 47/48 | €1,975 | €3,440 | +€1,466 | +74.2% |
| Accrued charges and deferred income | 492/3 | €76 | €82 | +€6 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,358 | €998 | -€360 | -26.5% |
| Other operating charges | 640/8 | €775 | €800 | +€25 | +3.2% |
| Gross operating margin | 9900 | €35,816 | €30,312 | -€5,505 | -15.4% |
| Operating profit (loss) | 9901 | €33,683 | €28,514 | -€5,169 | -15.3% |
| Financial income | 75/76B | €373 | €375 | +€2 | +0.6% |
| Recurring financial income | 75 | €373 | €375 | +€2 | +0.6% |
| Financial charges | 65/66B | €175 | €193 | +€17 | +9.9% |
| Recurring financial charges | 65 | €175 | €193 | +€17 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €33,881 | €28,696 | -€5,185 | -15.3% |
| Income taxes | 67/77 | €7,340 | €6,752 | -€588 | -8.0% |
| Profit (loss) for the period | 9904 | €26,541 | €21,944 | -€4,597 | -17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,541 | €21,944 | -€4,597 | -17.3% |
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 23 October 2026 via checked.be.