Wiesan: 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.
Wiesan
Largest movements
- Tangible fixed assets -€9,675
down €9,675 (-5.8%), from €167,990 to €158,315
of which Land and buildings: -€8,025
- Cash +€2,157
up €2,157 (+72.5%), from €2,975 to €5,131
mainly Depreciation (+€9,675) and Net result for the year (+€3,330)
- Debts after one year -€12,281
down €12,281 (-8.7%), from €141,400 to €129,119
- Profit (loss) carried forward +€3,330
up €3,330 (+22.4%), from -€14,875 to -€11,545
- Tax, wage and social debts +€2,792
up €2,792 (+59.0%), from €4,735 to €7,527
- Trade debts -€2,184
down €2,184 (-37.0%), from €5,908 to €3,724
- Gross operating margin +€3,456
up €3,456 (+17.6%), from €19,629 to €23,084
- Taxes +€2,317
up €2,317 (+235%), from €986 to €3,303
- Depreciation -€1,289
down €1,289 (-11.8%), from €10,964 to €9,675
- Financial charges -€426
down €426 (-8.8%), from €4,836 to €4,410
- Other operating charges -€268
down €268 (-10.2%), from €2,638 to €2,369
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
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 | €172,599 | €165,462 | -€7,137 | -4.1% |
| Fixed assets | 21/28 | €167,990 | €158,315 | -€9,675 | -5.8% |
| Tangible fixed assets | 22/27 | €167,990 | €158,315 | -€9,675 | -5.8% |
| Land and buildings | 22 | €164,641 | €156,616 | -€8,025 | -4.9% |
| Furniture and vehicles | 24 | €3,348 | €1,699 | -€1,650 | -49.3% |
| Current assets | 29/58 | €4,609 | €7,147 | +€2,538 | +55.1% |
| Amounts receivable within one year | 40/41 | €1,330 | €0 | -€1,330 | -100% |
| Trade receivables | 40 | €1,307 | €0 | -€1,307 | -100% |
| Other amounts receivable | 41 | €23 | €0 | -€23 | -100% |
| Cash at bank and in hand | 54/58 | €2,975 | €5,131 | +€2,157 | +72.5% |
| Deferred charges and accrued income | 490/1 | €305 | €2,016 | +€1,711 | +562% |
| Total equity and liabilities | 10/49 | €172,599 | €165,462 | -€7,137 | -4.1% |
| Equity | 10/15 | -€6,820 | -€3,490 | +€3,330 | +48.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,875 | -€11,545 | +€3,330 | +22.4% |
| Amounts payable | 17/49 | €179,419 | €168,952 | -€10,467 | -5.8% |
| Amounts payable after more than one year | 17 | €141,400 | €129,119 | -€12,281 | -8.7% |
| Financial debts | 170/4 | €141,400 | €129,119 | -€12,281 | -8.7% |
| Amounts payable within one year | 42/48 | €38,019 | €39,833 | +€1,813 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €11,936 | €12,281 | +€345 | +2.9% |
| Trade debts | 44 | €5,908 | €3,724 | -€2,184 | -37.0% |
| Suppliers | 440/4 | €5,908 | €3,724 | -€2,184 | -37.0% |
| Taxes, remuneration and social security | 45 | €4,735 | €7,527 | +€2,792 | +59.0% |
| Taxes | 450/3 | €4,735 | €7,527 | +€2,792 | +59.0% |
| Other amounts payable | 47/48 | €15,440 | €16,300 | +€860 | +5.6% |
| Non-recurring operating income | 76A | €4,238 | €0 | -€4,238 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,964 | €9,675 | -€1,289 | -11.8% |
| Other operating charges | 640/8 | €2,638 | €2,369 | -€268 | -10.2% |
| Gross operating margin | 9900 | €19,629 | €23,084 | +€3,456 | +17.6% |
| Operating profit (loss) | 9901 | €6,027 | €11,040 | +€5,013 | +83.2% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €4,836 | €4,410 | -€426 | -8.8% |
| Recurring financial charges | 65 | €4,836 | €4,410 | -€426 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €1,191 | €6,633 | +€5,443 | +457% |
| Income taxes | 67/77 | €986 | €3,303 | +€2,317 | +235% |
| Profit (loss) for the period | 9904 | €204 | €3,330 | +€3,126 | +1,529% |
| Profit (loss) for the period to be appropriated | 9905 | €204 | €3,330 | +€3,126 | +1,529% |
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 28 October 2026 via checked.be.