B-WISE: 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.
B-WISE
Largest movements
- Deferred charges and accrued income +€384,320
up €384,320 (+1858.4%), from €20,680 to €405,000
- Receivables within one year -€130,975
down €130,975 (-95.8%), from €136,748 to €5,773
of which Trade receivables: -€127,870
- Cash -€10,595
down €10,595 (-15.6%), from €67,889 to €57,295
mainly Deferred charges and accrued income (-€384,320) and Investment in fixed assets (net) (-€3,536)
- Accrued charges and deferred income +€129,121
up €129,121 (+851.6%), from €15,163 to €144,283
- Profit (loss) carried forward +€67,533
up €67,533 (+99.2%), from €68,103 to €135,636
- Tax, wage and social debts +€29,838
up €29,838 (+20.6%), from €144,599 to €174,437
of which Taxes: +€27,331
- Trade debts +€13,262
up €13,262 (+221.8%), from €5,980 to €19,242
- Staff costs -€33,506
down €33,506 (-4.8%), from €697,272 to €663,766
- Gross operating margin +€21,102
up €21,102 (+2.8%), from €760,535 to €781,637
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 | €244,371 | €485,006 | +€240,635 | +98.5% |
| Fixed assets | 21/28 | €19,053 | €16,938 | -€2,115 | -11.1% |
| Tangible fixed assets | 22/27 | €15,617 | €13,502 | -€2,115 | -13.5% |
| Furniture and vehicles | 24 | €15,617 | €13,502 | -€2,115 | -13.5% |
| Financial fixed assets | 28 | €3,436 | €3,436 | = | 0.0% |
| Current assets | 29/58 | €225,318 | €468,068 | +€242,750 | +107.7% |
| Amounts receivable within one year | 40/41 | €136,748 | €5,773 | -€130,975 | -95.8% |
| Trade receivables | 40 | €128,464 | €594 | -€127,870 | -99.5% |
| Other amounts receivable | 41 | €8,285 | €5,180 | -€3,105 | -37.5% |
| Cash at bank and in hand | 54/58 | €67,889 | €57,295 | -€10,595 | -15.6% |
| Deferred charges and accrued income | 490/1 | €20,680 | €405,000 | +€384,320 | +1858.4% |
| Total equity and liabilities | 10/49 | €244,371 | €485,006 | +€240,635 | +98.5% |
| Equity | 10/15 | €76,163 | €143,696 | +€67,533 | +88.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,103 | €135,636 | +€67,533 | +99.2% |
| Amounts payable | 17/49 | €168,208 | €341,310 | +€173,102 | +102.9% |
| Amounts payable within one year | 42/48 | €153,046 | €197,027 | +€43,981 | +28.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €1,759 | €1,759 | = | 0.0% |
| Credit institutions | 430/8 | €1,759 | €1,759 | = | 0.0% |
| Trade debts | 44 | €5,980 | €19,242 | +€13,262 | +221.8% |
| Suppliers | 440/4 | €5,980 | €19,242 | +€13,262 | +221.8% |
| Taxes, remuneration and social security | 45 | €144,599 | €174,437 | +€29,838 | +20.6% |
| Taxes | 450/3 | €41,199 | €68,529 | +€27,331 | +66.3% |
| Remuneration and social security | 454/9 | €103,400 | €105,908 | +€2,508 | +2.4% |
| Other amounts payable | 47/48 | €708 | €1,589 | +€881 | +124.4% |
| Accrued charges and deferred income | 492/3 | €15,163 | €144,283 | +€129,121 | +851.6% |
| Remuneration, social security and pensions | 62 | €697,272 | €663,766 | -€33,506 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,725 | €5,651 | -€74 | -1.3% |
| Other operating charges | 640/8 | €4,021 | €3,018 | -€1,003 | -24.9% |
| Gross operating margin | 9900 | €760,535 | €781,637 | +€21,102 | +2.8% |
| Operating profit (loss) | 9901 | €53,517 | €109,201 | +€55,685 | +104.1% |
| Financial income | 75/76B | €45 | €0 | -€45 | -99.3% |
| Recurring financial income | 75 | €45 | €0 | -€45 | -99.3% |
| Financial charges | 65/66B | €10,339 | €6,466 | -€3,873 | -37.5% |
| Recurring financial charges | 65 | €10,339 | €6,466 | -€3,873 | -37.5% |
| Profit (loss) for the period before taxes | 9903 | €43,223 | €102,736 | +€59,513 | +137.7% |
| Income taxes | 67/77 | €30,436 | €35,203 | +€4,766 | +15.7% |
| Profit (loss) for the period | 9904 | €12,787 | €67,533 | +€54,747 | +428.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,787 | €67,533 | +€54,747 | +428.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.