WI-ADVIZE: what changed
Two fiscal 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.
WI-ADVIZE
Largest movements
- Receivables within one year -€47,882
down €47,882 (-84.1%), from €56,916 to €9,034
of which Trade receivables: -€50,749
- Tangible fixed assets +€23,748
up €23,748 (+171.6%), from €13,837 to €37,585
of which Furniture and vehicles: +€25,014
- Cash +€18,983
up €18,983 (+130.1%), from €14,595 to €33,578
mainly Receivables within one year (+€47,882) and Net result for the year (+€6,919)
- Stocks and contracts -€6,650
down €6,650 (-100.0%), from €6,650 to €0
- Deferred charges and accrued income -€1,834
down €1,834 (-44.8%), from €4,090 to €2,256
- Tax, wage and social debts -€19,538
down €19,538 (-76.6%), from €25,510 to €5,973
of which Remuneration and social security: -€15,392
- Reserves +€6,919
up €6,919 (+6.4%), from €108,299 to €115,218
of which Distributable reserves: +€6,919
- Gross operating margin +€9,954
up €9,954 (+227.8%), from €4,369 to €14,323
- Write-downs +€6,650
new in 2025: €6,650
- Depreciation -€1,097
down €1,097 (-31.5%), from €3,477 to €2,381
- Taxes +€875
up €875 (+132.9%), from €658 to €1,534
- Financial charges -€360
down €360 (-25.8%), from €1,395 to €1,035
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 | €156,687 | €143,053 | -€13,634 | -8.7% |
| Fixed assets | 21/28 | €24,437 | €48,185 | +€23,748 | +97.2% |
| Tangible fixed assets | 22/27 | €13,837 | €37,585 | +€23,748 | +171.6% |
| Plant, machinery and equipment | 23 | €383 | €45 | -€339 | -88.4% |
| Furniture and vehicles | 24 | €1,397 | €26,412 | +€25,014 | +1790.1% |
| Other tangible fixed assets | 26 | €12,056 | €11,128 | -€927 | -7.7% |
| Financial fixed assets | 28 | €10,600 | €10,600 | = | 0.0% |
| Current assets | 29/58 | €132,251 | €94,868 | -€37,383 | -28.3% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €6,650 | €0 | -€6,650 | -100.0% |
| Stocks | 30/36 | €6,650 | €0 | -€6,650 | -100.0% |
| Amounts receivable within one year | 40/41 | €56,916 | €9,034 | -€47,882 | -84.1% |
| Trade receivables | 40 | €56,916 | €6,167 | -€50,749 | -89.2% |
| Other amounts receivable | 41 | - | €2,867 | +€2,867 | |
| Cash at bank and in hand | 54/58 | €14,595 | €33,578 | +€18,983 | +130.1% |
| Deferred charges and accrued income | 490/1 | €4,090 | €2,256 | -€1,834 | -44.8% |
| Total equity and liabilities | 10/49 | €156,687 | €143,053 | -€13,634 | -8.7% |
| Equity | 10/15 | €120,699 | €127,618 | +€6,919 | +5.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €108,299 | €115,218 | +€6,919 | +6.4% |
| 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 | €233 | €233 | = | 0.0% |
| Distributable reserves | 133 | €106,207 | €113,125 | +€6,919 | +6.5% |
| Amounts payable | 17/49 | €35,988 | €15,435 | -€20,553 | -57.1% |
| Amounts payable within one year | 42/48 | €35,818 | €15,435 | -€20,383 | -56.9% |
| Trade debts | 44 | €1,732 | €799 | -€932 | -53.8% |
| Suppliers | 440/4 | €1,732 | €799 | -€932 | -53.8% |
| Taxes, remuneration and social security | 45 | €25,510 | €5,973 | -€19,538 | -76.6% |
| Taxes | 450/3 | €4,145 | €0 | -€4,145 | -100.0% |
| Remuneration and social security | 454/9 | €21,365 | €5,973 | -€15,392 | -72.0% |
| Other amounts payable | 47/48 | €8,576 | €8,663 | +€87 | +1.0% |
| Accrued charges and deferred income | 492/3 | €170 | €0 | -€170 | -100.0% |
| Non-recurring operating income | 76A | - | €6,711 | +€6,711 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,477 | €2,381 | -€1,097 | -31.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,650 | +€6,650 | |
| Other operating charges | 640/8 | €1,089 | €872 | -€216 | -19.9% |
| Gross operating margin | 9900 | €4,369 | €14,323 | +€9,954 | +227.8% |
| Operating profit (loss) | 9901 | -€197 | €4,420 | +€4,617 | |
| Financial income | 75/76B | €5,003 | €5,067 | +€64 | +1.3% |
| Recurring financial income | 75 | €5,003 | €5,067 | +€64 | +1.3% |
| Financial charges | 65/66B | €1,395 | €1,035 | -€360 | -25.8% |
| Recurring financial charges | 65 | €1,395 | €1,035 | -€360 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €3,412 | €8,452 | +€5,041 | +147.7% |
| Income taxes | 67/77 | €658 | €1,534 | +€875 | +132.9% |
| Profit (loss) for the period | 9904 | €2,753 | €6,919 | +€4,165 | +151.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,753 | €6,919 | +€4,165 | +151.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.