Wis Ligo: 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.
Wis Ligo
Largest movements
- Tangible fixed assets -€1,133
down €1,133 (-61.4%), from €1,845 to €712
of which Furniture and vehicles: -€830
- Cash +€291
up €291 (+4.9%), from €5,930 to €6,221
mainly Depreciation (+€1,133) and Tax, wage and social debts (+€294)
- Receivables within one year -€235
down €235 (-100%), from €235 to €0
of which Other amounts receivable: -€162
- Profit (loss) carried forward -€1,152
down €1,152 (-8.4%), from -€13,651 to -€14,803
- Tax, wage and social debts +€294
up €294 (+7,131%), from €4 to €298
- Other debts -€150
down €150 (-0.9%), from €16,588 to €16,438
- Gross operating margin +€3,614
up €3,614, from -€2,956 to €659
- Depreciation -€700
down €700 (-38.2%), from €1,833 to €1,133
- Other operating charges -€145
down €145 (-19.3%), from €755 to €610
- Financial charges -€31
down €31 (-31.5%), from €99 to €68
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 | €8,010 | €6,933 | -€1,077 | -13.4% |
| Fixed assets | 21/28 | €1,845 | €712 | -€1,133 | -61.4% |
| Tangible fixed assets | 22/27 | €1,845 | €712 | -€1,133 | -61.4% |
| Plant, machinery and equipment | 23 | €303 | €0 | -€303 | -100% |
| Furniture and vehicles | 24 | €1,543 | €712 | -€830 | -53.8% |
| Current assets | 29/58 | €6,165 | €6,221 | +€56 | +0.9% |
| Amounts receivable within one year | 40/41 | €235 | €0 | -€235 | -100% |
| Trade receivables | 40 | €74 | €0 | -€74 | -100% |
| Other amounts receivable | 41 | €162 | €0 | -€162 | -100% |
| Cash at bank and in hand | 54/58 | €5,930 | €6,221 | +€291 | +4.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €8,010 | €6,933 | -€1,077 | -13.4% |
| Equity | 10/15 | -€8,651 | -€9,803 | -€1,152 | -13.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,651 | -€14,803 | -€1,152 | -8.4% |
| Amounts payable | 17/49 | €16,662 | €16,736 | +€75 | +0.4% |
| Amounts payable within one year | 42/48 | €16,662 | €16,736 | +€75 | +0.4% |
| Trade debts | 44 | €69 | €0 | -€69 | -100% |
| Suppliers | 440/4 | €69 | €0 | -€69 | -100% |
| Taxes, remuneration and social security | 45 | €4 | €298 | +€294 | +7,131% |
| Taxes | 450/3 | €4 | €298 | +€294 | +7,131% |
| Other amounts payable | 47/48 | €16,588 | €16,438 | -€150 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,833 | €1,133 | -€700 | -38.2% |
| Other operating charges | 640/8 | €755 | €610 | -€145 | -19.3% |
| Gross operating margin | 9900 | -€2,956 | €659 | +€3,614 | |
| Operating profit (loss) | 9901 | -€5,544 | -€1,084 | +€4,460 | +80.5% |
| Financial charges | 65/66B | €99 | €68 | -€31 | -31.5% |
| Recurring financial charges | 65 | €99 | €68 | -€31 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,643 | -€1,152 | +€4,491 | +79.6% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€5,643 | -€1,152 | +€4,491 | +79.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,643 | -€1,152 | +€4,491 | +79.6% |
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 23 October 2026 via checked.be.