Wiosello Bier: 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.
Wiosello Bier
Largest movements
- Receivables within one year -€2,754
down €2,754 (-74.1%), from €3,718 to €964
of which Other amounts receivable: -€2,939
- Stocks and contracts +€700
up €700 (+16.2%), from €4,318 to €5,018
- Cash +€352
up €352 (+41.0%), from €858 to €1,210
mainly Other debts (+€9,403) and Receivables within one year (+€2,754)
- Formation expenses -€213
down €213 (-100%), from €213 to €0
- Other debts +€9,403
up €9,403 (+549%), from €1,713 to €11,116
- Profit (loss) carried forward -€7,722
down €7,722 (-80.2%), from -€9,629 to -€17,352
- Trade debts -€3,596
down €3,596 (-59.7%), from €6,023 to €2,427
- Purchases and services +€7,970
up €7,970 (+157%), from €5,066 to €13,036
- Gross operating margin -€4,373
down €4,373 (-222%), from -€1,971 to -€6,344
- Turnover +€3,598
up €3,598 (+116%), from €3,094 to €6,692
- Depreciation -€340
down €340 (-61.5%), from €553 to €213
- Financial charges +€276
up €276 (+69.4%), from €398 to €674
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 | €9,107 | €7,191 | -€1,915 | -21.0% |
| Formation expenses | 20 | €213 | €0 | -€213 | -100% |
| Current assets | 29/58 | €8,894 | €7,191 | -€1,702 | -19.1% |
| Stocks and contracts in progress | 3 | €4,318 | €5,018 | +€700 | +16.2% |
| Stocks | 30/36 | €4,318 | €5,018 | +€700 | +16.2% |
| Amounts receivable within one year | 40/41 | €3,718 | €964 | -€2,754 | -74.1% |
| Trade receivables | 40 | €479 | €664 | +€185 | +38.7% |
| Other amounts receivable | 41 | €3,239 | €300 | -€2,939 | -90.7% |
| Cash at bank and in hand | 54/58 | €858 | €1,210 | +€352 | +41.0% |
| Total equity and liabilities | 10/49 | €9,107 | €7,191 | -€1,915 | -21.0% |
| Equity | 10/15 | €1,371 | -€6,352 | -€7,722 | |
| Contributions | 10/11 | €11,000 | €11,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,629 | -€17,352 | -€7,722 | -80.2% |
| Amounts payable | 17/49 | €7,736 | €13,543 | +€5,807 | +75.1% |
| Amounts payable within one year | 42/48 | €7,736 | €13,543 | +€5,807 | +75.1% |
| Trade debts | 44 | €6,023 | €2,427 | -€3,596 | -59.7% |
| Suppliers | 440/4 | €6,023 | €2,427 | -€3,596 | -59.7% |
| Other amounts payable | 47/48 | €1,713 | €11,116 | +€9,403 | +549% |
| Turnover | 70 | €3,094 | €6,692 | +€3,598 | +116% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,066 | €13,036 | +€7,970 | +157% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €553 | €213 | -€340 | -61.5% |
| Other operating charges | 640/8 | €599 | €491 | -€108 | -18.0% |
| Gross operating margin | 9900 | -€1,971 | -€6,344 | -€4,373 | -222% |
| Operating profit (loss) | 9901 | -€3,123 | -€7,048 | -€3,925 | -126% |
| Financial charges | 65/66B | €398 | €674 | +€276 | +69.4% |
| Recurring financial charges | 65 | €398 | €674 | +€276 | +69.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,521 | -€7,722 | -€4,201 | -119% |
| Profit (loss) for the period | 9904 | -€3,521 | -€7,722 | -€4,201 | -119% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,521 | -€7,722 | -€4,201 | -119% |
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 22 October 2026 via checked.be.