Sales 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.
Sales WiSe
Largest movements
- Cash +€129,372
up €129,372 (+798.9%), from €16,193 to €145,565
mainly Net result for the year (+€123,735) and Tax, wage and social debts (+€34,528)
- Receivables within one year +€23,649
up €23,649 (+155.9%), from €15,171 to €38,820
of which Trade receivables: +€23,420
- Tangible fixed assets +€6,555
up €6,555 (+167.0%), from €3,925 to €10,480
of which Land and buildings: +€5,991
- Reserves +€123,735
up €123,735 (+2424.9%), from €5,103 to €128,837
- Tax, wage and social debts +€34,528
up €34,528 (+574.6%), from €6,009 to €40,537
- Trade debts -€3,752
down €3,752 (-20.0%), from €18,735 to €14,983
- Other debts +€3,647
up €3,647 (+145.0%), from €2,515 to €6,162
- Gross operating margin +€155,319
up €155,319 (+1887.7%), from €8,228 to €163,547
- Taxes +€34,634
up €34,634 (+2137.8%), from €1,620 to €36,254
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.
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 | €38,089 | €196,844 | +€158,755 | +416.8% |
| Fixed assets | 21/28 | €3,925 | €10,480 | +€6,555 | +167.0% |
| Tangible fixed assets | 22/27 | €3,925 | €10,480 | +€6,555 | +167.0% |
| Land and buildings | 22 | - | €5,991 | +€5,991 | |
| Plant, machinery and equipment | 23 | €3,925 | €4,489 | +€563 | +14.4% |
| Current assets | 29/58 | €34,163 | €186,364 | +€152,200 | +445.5% |
| Amounts receivable within one year | 40/41 | €15,171 | €38,820 | +€23,649 | +155.9% |
| Trade receivables | 40 | €15,171 | €38,591 | +€23,420 | +154.4% |
| Other amounts receivable | 41 | - | €229 | +€229 | |
| Cash at bank and in hand | 54/58 | €16,193 | €145,565 | +€129,372 | +798.9% |
| Deferred charges and accrued income | 490/1 | €2,799 | €1,979 | -€820 | -29.3% |
| Total equity and liabilities | 10/49 | €38,089 | €196,844 | +€158,755 | +416.8% |
| Equity | 10/15 | €10,103 | €133,837 | +€123,735 | +1224.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €5,103 | €128,837 | +€123,735 | +2424.9% |
| Distributable reserves | 133 | €5,103 | €128,837 | +€123,735 | +2424.9% |
| Amounts payable | 17/49 | €27,986 | €63,007 | +€35,021 | +125.1% |
| Amounts payable within one year | 42/48 | €27,260 | €61,682 | +€34,422 | +126.3% |
| Trade debts | 44 | €18,735 | €14,983 | -€3,752 | -20.0% |
| Suppliers | 440/4 | €18,735 | €14,983 | -€3,752 | -20.0% |
| Taxes, remuneration and social security | 45 | €6,009 | €40,537 | +€34,528 | +574.6% |
| Taxes | 450/3 | €6,009 | €40,537 | +€34,528 | +574.6% |
| Other amounts payable | 47/48 | €2,515 | €6,162 | +€3,647 | +145.0% |
| Accrued charges and deferred income | 492/3 | €726 | €1,325 | +€598 | +82.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26 | €1,154 | +€1,128 | +4342.6% |
| Other operating charges | 640/8 | €815 | €733 | -€81 | -10.0% |
| Gross operating margin | 9900 | €8,228 | €163,547 | +€155,319 | +1887.7% |
| Operating profit (loss) | 9901 | €7,387 | €161,659 | +€154,272 | +2088.4% |
| Financial charges | 65/66B | €664 | €1,671 | +€1,006 | +151.5% |
| Recurring financial charges | 65 | €664 | €1,671 | +€1,006 | +151.5% |
| Profit (loss) for the period before taxes | 9903 | €6,723 | €159,989 | +€153,266 | +2279.8% |
| Income taxes | 67/77 | €1,620 | €36,254 | +€34,634 | +2137.8% |
| Profit (loss) for the period | 9904 | €5,103 | €123,735 | +€118,632 | +2324.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,103 | €123,735 | +€118,632 | +2324.9% |
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 9 October 2026 via checked.be.