eWISE: 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.
eWISE
Largest movements
- Tangible fixed assets -€4,521
down €4,521 (-37.4%), from €12,098 to €7,576
of which Plant, machinery and equipment: -€4,517
- Receivables within one year +€605
up €605 (+174%), from €347 to €952
- Profit (loss) carried forward -€24,672
down €24,672 (-214%), from -€11,511 to -€36,183
- Other debts +€22,967
new in 2025: €22,967
- Trade debts -€1,675
down €1,675 (-48.3%), from €3,465 to €1,790
- Tax, wage and social debts -€621
down €621 (-46.2%), from €1,344 to €723
- Gross operating margin -€7,828
down €7,828 (-78.0%), from -€10,029 to -€17,857
- Depreciation +€288
up €288 (+5.2%), from €5,547 to €5,835
- Financial charges -€267
down €267 (-51.3%), from €521 to €254
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,783 | €8,867 | -€3,916 | -30.6% |
| Fixed assets | 21/28 | €12,330 | €7,808 | -€4,521 | -36.7% |
| Tangible fixed assets | 22/27 | €12,098 | €7,576 | -€4,521 | -37.4% |
| Plant, machinery and equipment | 23 | €9,812 | €5,295 | -€4,517 | -46.0% |
| Furniture and vehicles | 24 | €2,286 | €2,281 | -€5 | -0.2% |
| Financial fixed assets | 28 | €232 | €232 | = | 0.0% |
| Current assets | 29/58 | €454 | €1,059 | +€605 | +133% |
| Amounts receivable after more than one year | 29 | €107 | €107 | = | 0.0% |
| Trade receivables | 290 | €107 | €107 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €347 | €952 | +€605 | +174% |
| Trade receivables | 40 | €347 | €952 | +€605 | +174% |
| Total equity and liabilities | 10/49 | €12,783 | €8,867 | -€3,916 | -30.6% |
| Equity | 10/15 | €6,682 | -€17,989 | -€24,672 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,993 | €11,993 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,133 | €10,133 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,511 | -€36,183 | -€24,672 | -214% |
| Amounts payable | 17/49 | €6,101 | €26,856 | +€20,755 | +340% |
| Amounts payable within one year | 42/48 | €6,101 | €26,856 | +€20,755 | +340% |
| Financial debts | 43 | €1,293 | €1,377 | +€84 | +6.5% |
| Credit institutions | 430/8 | €1,293 | €1,377 | +€84 | +6.5% |
| Trade debts | 44 | €3,465 | €1,790 | -€1,675 | -48.3% |
| Suppliers | 440/4 | €3,465 | €1,790 | -€1,675 | -48.3% |
| Taxes, remuneration and social security | 45 | €1,344 | €723 | -€621 | -46.2% |
| Taxes | 450/3 | €1,344 | €723 | -€621 | -46.2% |
| Other amounts payable | 47/48 | - | €22,967 | +€22,967 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,547 | €5,835 | +€288 | +5.2% |
| Other operating charges | 640/8 | €772 | €664 | -€108 | -14.0% |
| Gross operating margin | 9900 | -€10,029 | -€17,857 | -€7,828 | -78.0% |
| Operating profit (loss) | 9901 | -€16,347 | -€24,355 | -€8,008 | -49.0% |
| Financial income | 75/76B | €63 | €0 | -€63 | -99.5% |
| Recurring financial income | 75 | €63 | €0 | -€63 | -99.5% |
| Financial charges | 65/66B | €521 | €254 | -€267 | -51.3% |
| Recurring financial charges | 65 | €521 | €254 | -€267 | -51.3% |
| Profit (loss) for the period before taxes | 9903 | -€16,806 | -€24,609 | -€7,803 | -46.4% |
| Income taxes | 67/77 | €229 | €63 | -€166 | -72.6% |
| Profit (loss) for the period | 9904 | -€17,035 | -€24,672 | -€7,637 | -44.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,035 | -€24,672 | -€7,637 | -44.8% |
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 27 October 2026 via checked.be.