ProcessWise: 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.
ProcessWise
Largest movements
- Tangible fixed assets -€17,602
down €17,602 (-10.5%), from €168,253 to €150,651
of which Land and buildings: -€16,562
- Receivables within one year -€5,547
down €5,547 (-20.7%), from €26,749 to €21,202
of which Trade receivables: -€5,002
- Cash +€4,848
up €4,848 (+6.8%), from €71,481 to €76,329
mainly Net result for the year (+€23,810) and Depreciation (+€18,508)
- Deferred charges and accrued income +€4,548
up €4,548 (+191.8%), from €2,371 to €6,919
- Debts after one year -€17,683
down €17,683 (-9.3%), from €189,402 to €171,719
- Reserves +€12,750
up €12,750 (+65.0%), from €19,630 to €32,380
- Other debts -€5,942
down €5,942 (-27.4%), from €21,671 to €15,729
- Trade debts -€4,082
down €4,082 (-57.2%), from €7,137 to €3,055
- Gross operating margin +€5,593
up €5,593 (+9.6%), from €58,239 to €63,832
- Taxes +€2,535
up €2,535 (+38.5%), from €6,580 to €9,115
- Financial charges +€1,718
up €1,718 (+27.5%), from €6,257 to €7,975
- Depreciation -€1,122
down €1,122 (-5.7%), from €19,630 to €18,508
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 | €268,904 | €255,151 | -€13,753 | -5.1% |
| Fixed assets | 21/28 | €168,303 | €150,701 | -€17,602 | -10.5% |
| Tangible fixed assets | 22/27 | €168,253 | €150,651 | -€17,602 | -10.5% |
| Land and buildings | 22 | €164,133 | €147,571 | -€16,562 | -10.1% |
| Plant, machinery and equipment | 23 | €3,707 | €2,750 | -€957 | -25.8% |
| Furniture and vehicles | 24 | €413 | €330 | -€83 | -20.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €100,601 | €104,450 | +€3,849 | +3.8% |
| Amounts receivable within one year | 40/41 | €26,749 | €21,202 | -€5,547 | -20.7% |
| Trade receivables | 40 | €25,624 | €20,622 | -€5,002 | -19.5% |
| Other amounts receivable | 41 | €1,125 | €580 | -€545 | -48.4% |
| Cash at bank and in hand | 54/58 | €71,481 | €76,329 | +€4,848 | +6.8% |
| Deferred charges and accrued income | 490/1 | €2,371 | €6,919 | +€4,548 | +191.8% |
| Total equity and liabilities | 10/49 | €268,904 | €255,151 | -€13,753 | -5.1% |
| Equity | 10/15 | €25,899 | €38,779 | +€12,880 | +49.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,630 | €32,380 | +€12,750 | +65.0% |
| Distributable reserves | 133 | €19,630 | €32,380 | +€12,750 | +65.0% |
| Profit (loss) carried forward | 14 | €69 | €199 | +€130 | +188.4% |
| Amounts payable | 17/49 | €243,005 | €216,372 | -€26,633 | -11.0% |
| Amounts payable after more than one year | 17 | €189,402 | €171,719 | -€17,683 | -9.3% |
| Financial debts | 170/4 | €189,402 | €171,719 | -€17,683 | -9.3% |
| Amounts payable within one year | 42/48 | €52,818 | €44,348 | -€8,470 | -16.0% |
| Current portion of amounts payable after more than one year | 42 | €17,278 | €17,683 | +€405 | +2.3% |
| Trade debts | 44 | €7,137 | €3,055 | -€4,082 | -57.2% |
| Suppliers | 440/4 | €7,137 | €3,055 | -€4,082 | -57.2% |
| Taxes, remuneration and social security | 45 | €6,732 | €7,881 | +€1,149 | +17.1% |
| Taxes | 450/3 | €4,197 | €7,881 | +€3,684 | +87.8% |
| Remuneration and social security | 454/9 | €2,535 | - | -€2,535 | |
| Other amounts payable | 47/48 | €21,671 | €15,729 | -€5,942 | -27.4% |
| Accrued charges and deferred income | 492/3 | €785 | €305 | -€480 | -61.1% |
| Non-recurring operating income | 76A | - | €7,709 | +€7,709 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,630 | €18,508 | -€1,122 | -5.7% |
| Other operating charges | 640/8 | €4,609 | €4,431 | -€178 | -3.9% |
| Gross operating margin | 9900 | €58,239 | €63,832 | +€5,593 | +9.6% |
| Operating profit (loss) | 9901 | €34,000 | €40,893 | +€6,893 | +20.3% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €6,257 | €7,975 | +€1,718 | +27.5% |
| Recurring financial charges | 65 | €6,257 | €7,975 | +€1,718 | +27.5% |
| Profit (loss) for the period before taxes | 9903 | €27,743 | €32,925 | +€5,182 | +18.7% |
| Income taxes | 67/77 | €6,580 | €9,115 | +€2,535 | +38.5% |
| Profit (loss) for the period | 9904 | €21,163 | €23,810 | +€2,647 | +12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,163 | €23,810 | +€2,647 | +12.5% |
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 12 October 2026 via checked.be.