Wijsr: 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.
Wijsr
Largest movements
- Cash -€145,847
down €145,847 (-74.9%), from €194,636 to €48,788
mainly Contributions, distributions and other (-€142,653) and Current investments (-€97,919)
- Current investments +€97,919
new in 2025: €97,919
- Receivables within one year +€17,689
up €17,689 (+37.0%), from €47,851 to €65,540
- Tax, wage and social debts -€23,795
down €23,795 (-53.9%), from €44,163 to €20,367
of which Taxes: -€15,995
- Other debts -€3,761
down €3,761 (-40.3%), from €9,328 to €5,566
- Trade debts +€2,622
up €2,622 (+107.7%), from €2,434 to €5,056
- Taxes +€16,615
up €16,615 (+71.3%), from €23,310 to €39,926
- Gross operating margin +€15,824
up €15,824 (+9.3%), from €169,793 to €185,617
- Financial charges +€4,696
up €4,696 (+8014.7%), from €59 to €4,754
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 | €244,360 | €216,886 | -€27,474 | -11.2% |
| Fixed assets | 21/28 | €802 | €2,401 | +€1,600 | +199.4% |
| Tangible fixed assets | 22/27 | €802 | €2,401 | +€1,600 | +199.4% |
| Plant, machinery and equipment | 23 | €802 | €2,401 | +€1,600 | +199.4% |
| Current assets | 29/58 | €243,558 | €214,485 | -€29,074 | -11.9% |
| Amounts receivable within one year | 40/41 | €47,851 | €65,540 | +€17,689 | +37.0% |
| Trade receivables | 40 | €47,851 | €65,540 | +€17,689 | +37.0% |
| Current investments | 50/53 | - | €97,919 | +€97,919 | |
| Cash at bank and in hand | 54/58 | €194,636 | €48,788 | -€145,847 | -74.9% |
| Deferred charges and accrued income | 490/1 | €1,071 | €2,237 | +€1,166 | +108.8% |
| Total equity and liabilities | 10/49 | €244,360 | €216,886 | -€27,474 | -11.2% |
| Equity | 10/15 | €187,086 | €185,897 | -€1,190 | -0.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €137,086 | €135,897 | -€1,190 | -0.9% |
| Distributable reserves | 133 | €137,086 | €135,897 | -€1,190 | -0.9% |
| Amounts payable | 17/49 | €57,274 | €30,989 | -€26,285 | -45.9% |
| Amounts payable within one year | 42/48 | €55,924 | €30,989 | -€24,935 | -44.6% |
| Trade debts | 44 | €2,434 | €5,056 | +€2,622 | +107.7% |
| Suppliers | 440/4 | €2,434 | €5,056 | +€2,622 | +107.7% |
| Taxes, remuneration and social security | 45 | €44,163 | €20,367 | -€23,795 | -53.9% |
| Taxes | 450/3 | €36,363 | €20,367 | -€15,995 | -44.0% |
| Remuneration and social security | 454/9 | €7,800 | - | -€7,800 | |
| Other amounts payable | 47/48 | €9,328 | €5,566 | -€3,761 | -40.3% |
| Accrued charges and deferred income | 492/3 | €1,350 | - | -€1,350 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €926 | €712 | -€214 | -23.1% |
| Other operating charges | 640/8 | €62 | €449 | +€387 | +624.7% |
| Gross operating margin | 9900 | €169,793 | €185,617 | +€15,824 | +9.3% |
| Operating profit (loss) | 9901 | €168,805 | €184,456 | +€15,651 | +9.3% |
| Financial income | 75/76B | €1 | €1,687 | +€1,686 | +173850.5% |
| Recurring financial income | 75 | €1 | €1,687 | +€1,686 | +173850.5% |
| Financial charges | 65/66B | €59 | €4,754 | +€4,696 | +8014.7% |
| Recurring financial charges | 65 | €59 | €4,754 | +€4,696 | +8014.7% |
| Profit (loss) for the period before taxes | 9903 | €168,747 | €181,389 | +€12,641 | +7.5% |
| Income taxes | 67/77 | €23,310 | €39,926 | +€16,615 | +71.3% |
| Profit (loss) for the period | 9904 | €145,437 | €141,463 | -€3,974 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €145,437 | €141,463 | -€3,974 | -2.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.