WIERS: 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.
WIERS
Largest movements
- Cash +€11,098
up €11,098 (+67.8%), from €16,359 to €27,456
mainly Other debts (+€31,750) and Depreciation (+€7,849)
- Tangible fixed assets -€7,849
down €7,849 (-17.3%), from €45,379 to €37,531
of which Furniture and vehicles: -€7,419
- Deferred charges and accrued income -€3,167
down €3,167 (-82.7%), from €3,829 to €661
- Stocks and contracts +€893
up €893 (+22.9%), from €3,900 to €4,793
- Other debts +€31,750
up €31,750 (+66.8%), from €47,557 to €79,306
- Profit (loss) carried forward -€18,431
down €18,431 (-94.6%), from -€19,478 to -€37,910
- Debts after one year -€10,150
down €10,150 (-40.3%), from €25,159 to €15,009
- Trade debts -€2,429
down €2,429 (-81.7%), from €2,974 to €545
- Gross operating margin -€733
down €733 (-10.2%), from -€7,214 to -€7,947
- Financial charges -€354
down €354 (-21.8%), from €1,625 to €1,272
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 | €72,862 | €74,088 | +€1,226 | +1.7% |
| Fixed assets | 21/28 | €45,379 | €37,531 | -€7,849 | -17.3% |
| Tangible fixed assets | 22/27 | €45,379 | €37,531 | -€7,849 | -17.3% |
| Plant, machinery and equipment | 23 | €1,358 | €928 | -€430 | -31.7% |
| Furniture and vehicles | 24 | €44,022 | €36,603 | -€7,419 | -16.9% |
| Current assets | 29/58 | €27,483 | €36,557 | +€9,075 | +33.0% |
| Stocks and contracts in progress | 3 | €3,900 | €4,793 | +€893 | +22.9% |
| Stocks | 30/36 | €3,900 | €4,793 | +€893 | +22.9% |
| Amounts receivable within one year | 40/41 | €3,395 | €3,647 | +€252 | +7.4% |
| Other amounts receivable | 41 | €3,395 | €3,647 | +€252 | +7.4% |
| Cash at bank and in hand | 54/58 | €16,359 | €27,456 | +€11,098 | +67.8% |
| Deferred charges and accrued income | 490/1 | €3,829 | €661 | -€3,167 | -82.7% |
| Total equity and liabilities | 10/49 | €72,862 | €74,088 | +€1,226 | +1.7% |
| Equity | 10/15 | -€12,818 | -€31,249 | -€18,431 | -143.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,660 | €1,660 | = | 0.0% |
| Distributable reserves | 133 | €1,660 | €1,660 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,478 | -€37,910 | -€18,431 | -94.6% |
| Amounts payable | 17/49 | €85,680 | €105,337 | +€19,657 | +22.9% |
| Amounts payable after more than one year | 17 | €25,159 | €15,009 | -€10,150 | -40.3% |
| Financial debts | 170/4 | €25,159 | €15,009 | -€10,150 | -40.3% |
| Amounts payable within one year | 42/48 | €60,521 | €90,328 | +€29,807 | +49.3% |
| Current portion of amounts payable after more than one year | 42 | €9,797 | €10,150 | +€353 | +3.6% |
| Trade debts | 44 | €2,974 | €545 | -€2,429 | -81.7% |
| Suppliers | 440/4 | €2,974 | €545 | -€2,429 | -81.7% |
| Taxes, remuneration and social security | 45 | €193 | €327 | +€134 | +69.1% |
| Taxes | 450/3 | €193 | €327 | +€134 | +69.1% |
| Other amounts payable | 47/48 | €47,557 | €79,306 | +€31,750 | +66.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,814 | €7,849 | +€35 | +0.4% |
| Other operating charges | 640/8 | €1,196 | €1,170 | -€26 | -2.2% |
| Gross operating margin | 9900 | -€7,214 | -€7,947 | -€733 | -10.2% |
| Operating profit (loss) | 9901 | -€16,224 | -€16,966 | -€742 | -4.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €1,625 | €1,272 | -€354 | -21.8% |
| Recurring financial charges | 65 | €1,625 | €1,272 | -€354 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | -€17,849 | -€18,238 | -€389 | -2.2% |
| Income taxes | 67/77 | €193 | €194 | +€0 | +0.1% |
| Profit (loss) for the period | 9904 | -€18,043 | -€18,431 | -€389 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,043 | -€18,431 | -€389 | -2.2% |
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 5 October 2026 via checked.be.