WIJSS: 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.
What changed
WIJSS
NACE 68.321, Property management for co-owned buildings (syndics)
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€29,337
2024 · €4,158+€25,179
Equity
€227,101
2024 · €197,764+€29,337
Cash
€11,297
2024 · €2,426+€8,871
Balance sheet total
€1.1m
2024 · €1.1m-€29,045
Largest movements
Assets
- Tangible fixed assets -€28,916
down €28,916 (-3.1%), from €939,795 to €910,880
of which Land and buildings: -€32,298
- Receivables within one year -€21,464
down €21,464 (-26.5%), from €81,055 to €59,591
Equity and liabilities
- Debts after one year -€66,067
down €66,067 (-9.5%), from €693,172 to €627,105
of which Financial debts: -€43,867
- Reserves +€29,337
up €29,337 (+20.4%), from €144,164 to €173,501
- Trade debts -€19,638
down €19,638 (-61.2%), from €32,074 to €12,436
- Other debts +€16,146
up €16,146 (+32.4%), from €49,901 to €66,047
Income statement
- Gross operating margin +€34,101
up €34,101 (+34.5%), from €98,968 to €133,069
- Taxes +€7,936
up €7,936 (+116.3%), from €6,823 to €14,760
- Write-downs +€1,611
no longer reported in 2025 (was -€1,611)
- Financial charges +€1,611
up €1,611 (+6.4%), from €25,116 to €26,726
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.
Result 2024
€4,158
Gross operating margin
+€34,101
Depreciation
+€347
Write-downs
-€1,611
Other operating charges
-€167
Other operating items
+€2,047
Financial income
+€9
Financial charges
-€1,611
Taxes
-€7,936
Result 2025
€29,337
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.
From operations
+€103,986
Investment
-€27,363
Financing
-€67,753
Cash 2024
€2,426
From operations (derived)
+€103,986
Net result for the year
+€29,337
Depreciation
+€56,279
Stocks and contracts
-€10,186
Receivables within one year
+€21,464
Deferred charges and accrued income
-€2,279
Trade debts
-€19,638
Tax, wage and social debts
+€2,107
Other debts
+€16,146
Accrued charges and deferred income
+€10,756
Investment (derived)
-€27,363
Investment in fixed assets (net)
-€27,363
Financing
-€67,753
Debts after one year
-€66,067
Current portion of long-term debt
+€3,314
Short-term financial debts
-€5,000
Cash 2025
€11,297
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,106,477 | €1,077,432 | -€29,045 | -2.6% |
| Fixed assets | 21/28 | €942,003 | €913,087 | -€28,916 | -3.1% |
| Tangible fixed assets | 22/27 | €939,795 | €910,880 | -€28,916 | -3.1% |
| Land and buildings | 22 | €691,526 | €659,228 | -€32,298 | -4.7% |
| Plant, machinery and equipment | 23 | €13,353 | €8,396 | -€4,957 | -37.1% |
| Furniture and vehicles | 24 | €6,385 | €25,807 | +€19,421 | +304.1% |
| Other tangible fixed assets | 26 | €228,531 | €217,449 | -€11,082 | -4.8% |
| Financial fixed assets | 28 | €2,208 | €2,208 | = | 0.0% |
| Current assets | 29/58 | €164,474 | €164,345 | -€129 | -0.1% |
| Stocks and contracts in progress | 3 | €74,375 | €84,560 | +€10,186 | +13.7% |
| Stocks | 30/36 | €74,375 | €84,560 | +€10,186 | +13.7% |
| Amounts receivable within one year | 40/41 | €81,055 | €59,591 | -€21,464 | -26.5% |
| Trade receivables | 40 | €81,055 | €59,591 | -€21,464 | -26.5% |
| Cash at bank and in hand | 54/58 | €2,426 | €11,297 | +€8,871 | +365.6% |
| Deferred charges and accrued income | 490/1 | €6,618 | €8,897 | +€2,279 | +34.4% |
| Total equity and liabilities | 10/49 | €1,106,477 | €1,077,432 | -€29,045 | -2.6% |
| Equity | 10/15 | €197,764 | €227,101 | +€29,337 | +14.8% |
| Contributions | 10/11 | €53,600 | €53,600 | = | 0.0% |
| Reserves | 13 | €144,164 | €173,501 | +€29,337 | +20.4% |
| Distributable reserves | 133 | €144,164 | €173,501 | +€29,337 | +20.4% |
| Amounts payable | 17/49 | €908,713 | €850,331 | -€58,382 | -6.4% |
| Amounts payable after more than one year | 17 | €693,172 | €627,105 | -€66,067 | -9.5% |
| Financial debts | 170/4 | €550,389 | €506,522 | -€43,867 | -8.0% |
| Other amounts payable | 178/9 | €142,783 | €120,583 | -€22,200 | -15.5% |
| Amounts payable within one year | 42/48 | €210,822 | €207,751 | -€3,071 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €62,753 | €66,067 | +€3,314 | +5.3% |
| Financial debts | 43 | €40,000 | €35,000 | -€5,000 | -12.5% |
| Credit institutions | 430/8 | €5,000 | - | -€5,000 | |
| Other loans | 439 | €35,000 | €35,000 | = | 0.0% |
| Trade debts | 44 | €32,074 | €12,436 | -€19,638 | -61.2% |
| Suppliers | 440/4 | €32,074 | €12,436 | -€19,638 | -61.2% |
| Taxes, remuneration and social security | 45 | €26,094 | €28,201 | +€2,107 | +8.1% |
| Taxes | 450/3 | €26,094 | €25,201 | -€893 | -3.4% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €49,901 | €66,047 | +€16,146 | +32.4% |
| Accrued charges and deferred income | 492/3 | €4,718 | €15,474 | +€10,756 | +228.0% |
| Non-recurring operating income | 76A | - | €11,991 | +€11,991 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,626 | €56,279 | -€347 | -0.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,611 | - | +€1,611 | |
| Other operating charges | 640/8 | €5,824 | €5,992 | +€167 | +2.9% |
| Non-recurring operating charges | 66A | €2,047 | - | -€2,047 | |
| Gross operating margin | 9900 | €98,968 | €133,069 | +€34,101 | +34.5% |
| Operating profit (loss) | 9901 | €36,081 | €70,799 | +€34,718 | +96.2% |
| Financial income | 75/76B | €16 | €25 | +€9 | +55.5% |
| Recurring financial income | 75 | €16 | €25 | +€9 | +55.5% |
| Financial charges | 65/66B | €25,116 | €26,726 | +€1,611 | +6.4% |
| Recurring financial charges | 65 | €25,116 | €26,726 | +€1,611 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €10,981 | €44,097 | +€33,116 | +301.6% |
| Income taxes | 67/77 | €6,823 | €14,760 | +€7,936 | +116.3% |
| Profit (loss) for the period | 9904 | €4,158 | €29,337 | +€25,179 | +605.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,158 | €29,337 | +€25,179 | +605.6% |
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 10 October 2026 via checked.be.