WijsAdvies: 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.
WijsAdvies
Largest movements
- Cash -€16,107
down €16,107 (-79.1%), from €20,355 to €4,248
mainly Contributions, distributions and other (-€51,000) and Other debts (-€12,954)
- Current investments +€8,000
up €8,000 (+17.4%), from €46,000 to €54,000
- Receivables within one year -€2,213
down €2,213 (-35.6%), from €6,212 to €3,999
- Other debts -€12,954
down €12,954 (-20.2%), from €64,000 to €51,046
- Reserves +€2,798
up €2,798 (+72.2%), from €3,878 to €6,676
- Gross operating margin -€15,381
down €15,381 (-22.1%), from €69,642 to €54,261
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 | €72,953 | €62,722 | -€10,230 | -14.0% |
| Current assets | 29/58 | €72,953 | €62,722 | -€10,230 | -14.0% |
| Amounts receivable within one year | 40/41 | €6,212 | €3,999 | -€2,213 | -35.6% |
| Other amounts receivable | 41 | €6,212 | €3,999 | -€2,213 | -35.6% |
| Current investments | 50/53 | €46,000 | €54,000 | +€8,000 | +17.4% |
| Cash at bank and in hand | 54/58 | €20,355 | €4,248 | -€16,107 | -79.1% |
| Deferred charges and accrued income | 490/1 | €386 | €475 | +€89 | +23.1% |
| Total equity and liabilities | 10/49 | €72,953 | €62,722 | -€10,230 | -14.0% |
| Equity | 10/15 | €8,878 | €11,676 | +€2,798 | +31.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €3,878 | €6,676 | +€2,798 | +72.2% |
| Distributable reserves | 133 | €3,878 | €6,676 | +€2,798 | +72.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €64,075 | €51,046 | -€13,028 | -20.3% |
| Amounts payable within one year | 42/48 | €64,075 | €51,046 | -€13,028 | -20.3% |
| Trade debts | 44 | €75 | €0 | -€75 | -100% |
| Suppliers | 440/4 | €75 | €0 | -€75 | -100% |
| Other amounts payable | 47/48 | €64,000 | €51,046 | -€12,954 | -20.2% |
| Other operating charges | 640/8 | €822 | €544 | -€278 | -33.8% |
| Gross operating margin | 9900 | €69,642 | €54,261 | -€15,381 | -22.1% |
| Operating profit (loss) | 9901 | €68,820 | €53,717 | -€15,103 | -21.9% |
| Financial income | 75/76B | €510 | €1,183 | +€673 | +132% |
| Recurring financial income | 75 | €510 | €1,183 | +€673 | +132% |
| Financial charges | 65/66B | €13 | €170 | +€157 | +1,219% |
| Recurring financial charges | 65 | €13 | €170 | +€157 | +1,219% |
| Profit (loss) for the period before taxes | 9903 | €69,317 | €54,730 | -€14,587 | -21.0% |
| Income taxes | 67/77 | €1,439 | €932 | -€507 | -35.2% |
| Profit (loss) for the period | 9904 | €67,878 | €53,798 | -€14,080 | -20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €67,878 | €53,798 | -€14,080 | -20.7% |
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 25 October 2026 via checked.be.