BE WYSE: 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.
BE WYSE
Largest movements
- Receivables within one year +€85,869
up €85,869 (+165%), from €52,112 to €137,981
of which Trade receivables: +€68,702
- Cash -€53,649
down €53,649 (-54.4%), from €98,658 to €45,009
mainly Receivables within one year (-€85,869) and Tax, wage and social debts (-€31,860)
- Deferred charges and accrued income +€28,061
up €28,061 (+989%), from €2,839 to €30,900
- Receivables after one year +€17,000
up €17,000 (+33.0%), from €51,500 to €68,500
- Tangible fixed assets +€4,427
up €4,427 (+291%), from €1,524 to €5,951
- Trade debts +€58,614
up €58,614 (+84.3%), from €69,549 to €128,164
- Reserves +€42,442
up €42,442 (+44.2%), from €96,016 to €138,459
- Tax, wage and social debts -€31,860
no longer reported in 2025 (was €31,860)
- Short-term financial debts +€16,760
new in 2025: €16,760
- Other debts -€4,248
down €4,248 (-81.6%), from €5,207 to €958
- Gross operating margin -€69,981
down €69,981 (-52.5%), from €133,384 to €63,403
- Taxes -€15,450
down €15,450 (-53.2%), from €29,020 to €13,570
- Depreciation -€2,395
down €2,395 (-50.7%), from €4,727 to €2,331
- Financial charges +€2,196
up €2,196 (+149%), from €1,472 to €3,668
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 | €206,632 | €288,340 | +€81,708 | +39.5% |
| Fixed assets | 21/28 | €1,524 | €5,951 | +€4,427 | +291% |
| Tangible fixed assets | 22/27 | €1,524 | €5,951 | +€4,427 | +291% |
| Plant, machinery and equipment | 23 | €1,524 | €5,951 | +€4,427 | +291% |
| Current assets | 29/58 | €205,109 | €282,389 | +€77,281 | +37.7% |
| Amounts receivable after more than one year | 29 | €51,500 | €68,500 | +€17,000 | +33.0% |
| Other amounts receivable | 291 | €51,500 | €68,500 | +€17,000 | +33.0% |
| Amounts receivable within one year | 40/41 | €52,112 | €137,981 | +€85,869 | +165% |
| Trade receivables | 40 | €39,189 | €107,890 | +€68,702 | +175% |
| Other amounts receivable | 41 | €12,923 | €30,091 | +€17,167 | +133% |
| Cash at bank and in hand | 54/58 | €98,658 | €45,009 | -€53,649 | -54.4% |
| Deferred charges and accrued income | 490/1 | €2,839 | €30,900 | +€28,061 | +989% |
| Total equity and liabilities | 10/49 | €206,632 | €288,340 | +€81,708 | +39.5% |
| Equity | 10/15 | €100,016 | €142,459 | +€42,442 | +42.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €96,016 | €138,459 | +€42,442 | +44.2% |
| Distributable reserves | 133 | €96,016 | €138,459 | +€42,442 | +44.2% |
| Amounts payable | 17/49 | €106,616 | €145,882 | +€39,266 | +36.8% |
| Amounts payable within one year | 42/48 | €106,616 | €145,882 | +€39,266 | +36.8% |
| Financial debts | 43 | - | €16,760 | +€16,760 | |
| Credit institutions | 430/8 | - | €16,760 | +€16,760 | |
| Trade debts | 44 | €69,549 | €128,164 | +€58,614 | +84.3% |
| Suppliers | 440/4 | €69,549 | €128,164 | +€58,614 | +84.3% |
| Taxes, remuneration and social security | 45 | €31,860 | - | -€31,860 | |
| Taxes | 450/3 | €31,860 | - | -€31,860 | |
| Other amounts payable | 47/48 | €5,207 | €958 | -€4,248 | -81.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,727 | €2,331 | -€2,395 | -50.7% |
| Other operating charges | 640/8 | €2,148 | €1,391 | -€757 | -35.2% |
| Gross operating margin | 9900 | €133,384 | €63,403 | -€69,981 | -52.5% |
| Operating profit (loss) | 9901 | €126,509 | €59,680 | -€66,829 | -52.8% |
| Financial charges | 65/66B | €1,472 | €3,668 | +€2,196 | +149% |
| Recurring financial charges | 65 | €1,472 | €3,668 | +€2,196 | +149% |
| Profit (loss) for the period before taxes | 9903 | €125,036 | €56,012 | -€69,025 | -55.2% |
| Income taxes | 67/77 | €29,020 | €13,570 | -€15,450 | -53.2% |
| Profit (loss) for the period | 9904 | €96,016 | €42,442 | -€53,574 | -55.8% |
| Profit (loss) for the period to be appropriated | 9905 | €96,016 | €42,442 | -€53,574 | -55.8% |
Source: filed annual accounts (NBB), financial years ended 29 February 2024 and 28 February 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.