WISAB: 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.
WISAB
Largest movements
- Tangible fixed assets +€27,018
up €27,018 (+301%), from €8,982 to €36,000
- Cash +€3,370
up €3,370 (+104%), from €3,249 to €6,619
mainly Other debts (+€19,451) and Net result for the year (+€12,179)
- Receivables within one year +€1,450
up €1,450 (+3.1%), from €46,748 to €48,198
of which Other amounts receivable: +€2,930
- Other debts +€19,451
new in 2024: €19,451
- Profit (loss) carried forward +€12,179
up €12,179 (+80.5%), from -€15,136 to -€2,957
- Tax, wage and social debts +€4,279
up €4,279 (+45.4%), from €9,431 to €13,710
of which Taxes: +€4,279
- Trade debts -€4,070
down €4,070 (-18.3%), from €22,230 to €18,160
- Gross operating margin +€17,226
up €17,226 (+198%), from €8,714 to €25,941
- Taxes +€3,993
up €3,993 (+823%), from €485 to €4,478
- Other operating charges -€1,613
down €1,613 (-93.5%), from €1,725 to €113
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,475 | €92,314 | +€31,839 | +52.6% |
| Fixed assets | 21/28 | €10,479 | €37,497 | +€27,018 | +258% |
| Tangible fixed assets | 22/27 | €8,982 | €36,000 | +€27,018 | +301% |
| Furniture and vehicles | 24 | €8,982 | €36,000 | +€27,018 | +301% |
| Financial fixed assets | 28 | €1,497 | €1,497 | = | 0.0% |
| Current assets | 29/58 | €49,997 | €54,817 | +€4,821 | +9.6% |
| Amounts receivable within one year | 40/41 | €46,748 | €48,198 | +€1,450 | +3.1% |
| Trade receivables | 40 | €32,242 | €30,763 | -€1,480 | -4.6% |
| Other amounts receivable | 41 | €14,506 | €17,436 | +€2,930 | +20.2% |
| Cash at bank and in hand | 54/58 | €3,249 | €6,619 | +€3,370 | +104% |
| Total equity and liabilities | 10/49 | €60,475 | €92,314 | +€31,839 | +52.6% |
| Equity | 10/15 | €3,814 | €15,993 | +€12,179 | +319% |
| Contributions | 10/11 | €18,950 | €18,950 | = | 0.0% |
| Contributions outside capital | 11 | €18,950 | - | -€18,950 | |
| Other | 1109/19 | €18,950 | - | -€18,950 | |
| Profit (loss) carried forward | 14 | -€15,136 | -€2,957 | +€12,179 | +80.5% |
| Amounts payable | 17/49 | €56,661 | €76,321 | +€19,660 | +34.7% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 170/4 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €31,661 | €51,321 | +€19,660 | +62.1% |
| Trade debts | 44 | €22,230 | €18,160 | -€4,070 | -18.3% |
| Suppliers | 440/4 | €22,230 | €18,160 | -€4,070 | -18.3% |
| Taxes, remuneration and social security | 45 | €9,431 | €13,710 | +€4,279 | +45.4% |
| Taxes | 450/3 | €6,398 | €10,676 | +€4,279 | +66.9% |
| Remuneration and social security | 454/9 | €3,034 | €3,034 | = | 0.0% |
| Other amounts payable | 47/48 | - | €19,451 | +€19,451 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,980 | €8,982 | +€2 | 0.0% |
| Other operating charges | 640/8 | €1,725 | €113 | -€1,613 | -93.5% |
| Gross operating margin | 9900 | €8,714 | €25,941 | +€17,226 | +198% |
| Operating profit (loss) | 9901 | -€1,991 | €16,846 | +€18,837 | |
| Financial charges | 65/66B | €329 | €189 | -€140 | -42.6% |
| Recurring financial charges | 65 | €329 | €189 | -€140 | -42.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,320 | €16,657 | +€18,978 | |
| Income taxes | 67/77 | €485 | €4,478 | +€3,993 | +823% |
| Profit (loss) for the period | 9904 | -€2,805 | €12,179 | +€14,984 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,805 | €12,179 | +€14,984 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.