WIJSNEUS: 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.
WIJSNEUS
Largest movements
- Cash -€23,909
down €23,909 (-86.3%), from €27,692 to €3,783
mainly Net result for the year (-€29,459) and Tax, wage and social debts (-€4,082)
- Tangible fixed assets -€8,595
down €8,595 (-55.0%), from €15,613 to €7,018
of which Furniture and vehicles: -€8,402
- Receivables within one year +€877
up €877 (+260%), from €337 to €1,214
of which Other amounts receivable: +€877
- Deferred charges and accrued income +€770
up €770 (+112%), from €686 to €1,456
- Profit (loss) carried forward -€27,599
down €27,599, from €13,142 to -€14,457
- Tax, wage and social debts -€4,082
down €4,082 (-85.4%), from €4,782 to €700
of which Taxes: -€3,418
- Other debts +€3,424
up €3,424 (+138%), from €2,487 to €5,911
- Reserves -€1,860
down €1,860 (-100%), from €1,860 to €0
of which Distributable reserves: -€1,860
- Current portion of long-term debt -€1,208
down €1,208 (-100%), from €1,208 to €0
- Gross operating margin -€56,284
down €56,284, from €39,771 to -€16,512
- Taxes -€9,735
down €9,735 (-94.4%), from €10,309 to €574
- Financial charges -€506
down €506 (-66.4%), from €762 to €256
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 | €44,328 | €13,471 | -€30,857 | -69.6% |
| Fixed assets | 21/28 | €15,613 | €7,018 | -€8,595 | -55.0% |
| Tangible fixed assets | 22/27 | €15,613 | €7,018 | -€8,595 | -55.0% |
| Plant, machinery and equipment | 23 | €2,651 | €2,773 | +€122 | +4.6% |
| Furniture and vehicles | 24 | €10,261 | €1,858 | -€8,402 | -81.9% |
| Other tangible fixed assets | 26 | €2,701 | €2,387 | -€314 | -11.6% |
| Current assets | 29/58 | €28,715 | €6,453 | -€22,262 | -77.5% |
| Amounts receivable within one year | 40/41 | €337 | €1,214 | +€877 | +260% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €337 | €1,214 | +€877 | +260% |
| Cash at bank and in hand | 54/58 | €27,692 | €3,783 | -€23,909 | -86.3% |
| Deferred charges and accrued income | 490/1 | €686 | €1,456 | +€770 | +112% |
| Total equity and liabilities | 10/49 | €44,328 | €13,471 | -€30,857 | -69.6% |
| Equity | 10/15 | €33,602 | €4,143 | -€29,459 | -87.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €0 | -€1,860 | -100% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €0 | -€1,860 | -100% |
| Profit (loss) carried forward | 14 | €13,142 | -€14,457 | -€27,599 | |
| Amounts payable | 17/49 | €10,726 | €9,328 | -€1,398 | -13.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €10,726 | €9,328 | -€1,398 | -13.0% |
| Current portion of amounts payable after more than one year | 42 | €1,208 | €0 | -€1,208 | -100% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,248 | €2,717 | +€469 | +20.8% |
| Suppliers | 440/4 | €2,248 | €2,717 | +€469 | +20.8% |
| Taxes, remuneration and social security | 45 | €4,782 | €700 | -€4,082 | -85.4% |
| Taxes | 450/3 | €3,418 | €0 | -€3,418 | -100% |
| Remuneration and social security | 454/9 | €1,364 | €700 | -€664 | -48.7% |
| Other amounts payable | 47/48 | €2,487 | €5,911 | +€3,424 | +138% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,487 | €9,563 | +€76 | +0.8% |
| Other operating charges | 640/8 | €2,863 | €2,554 | -€310 | -10.8% |
| Gross operating margin | 9900 | €39,771 | -€16,512 | -€56,284 | |
| Operating profit (loss) | 9901 | €27,421 | -€28,629 | -€56,050 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €762 | €256 | -€506 | -66.4% |
| Recurring financial charges | 65 | €762 | €256 | -€506 | -66.4% |
| Profit (loss) for the period before taxes | 9903 | €26,660 | -€28,885 | -€55,545 | |
| Income taxes | 67/77 | €10,309 | €574 | -€9,735 | -94.4% |
| Profit (loss) for the period | 9904 | €16,351 | -€29,459 | -€45,810 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,351 | -€29,459 | -€45,810 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.