WISAH: 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.
WISAH
Largest movements
- Tangible fixed assets -€0
down €0 (-100.0%), from €0 to €0
- Cash +€0
new in 2025: €0
mainly Other debts (+€13,995) and Net result for the year (+€1,358)
- Trade debts -€15,286
down €15,286 (-100.0%), from €15,286 to €0
- Other debts +€13,995
up €13,995 (+5400.6%), from €259 to €14,254
- Profit (loss) carried forward +€1,358
up €1,358 (+2.2%), from -€62,482 to -€61,123
- Tax, wage and social debts -€67
down €67 (-100.0%), from €67 to €0
of which Taxes: -€67
- Staff costs -€56,755
down €56,755 (-100.0%), from €56,755 to €0
- Gross operating margin -€47,601
down €47,601 (-93.7%), from €50,828 to €3,227
- Other operating charges -€9,528
down €9,528 (-100.0%), from €9,528 to €0
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 | €0 | €0 | -€0 | -66.7% |
| Fixed assets | 21/28 | €0 | €0 | -€0 | -100.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | -€0 | -100.0% |
| Land and buildings | 22 | €0 | €0 | -€0 | -100.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €0 | €0 | +€0 | |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | - | €0 | +€0 | |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €0 | €0 | -€0 | -66.7% |
| Equity | 10/15 | -€25,701 | -€24,343 | +€1,358 | +5.3% |
| Contributions | 10/11 | €6,820 | €6,820 | = | 0.0% |
| Reserves | 13 | €29,961 | €29,961 | = | 0.0% |
| Non-distributable reserves | 130/1 | €742 | €742 | = | 0.0% |
| Reserves not available under the articles | 1311 | €742 | €742 | = | 0.0% |
| Distributable reserves | 133 | €29,219 | €29,219 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,482 | -€61,123 | +€1,358 | +2.2% |
| Amounts payable | 17/49 | €25,701 | €24,343 | -€1,358 | -5.3% |
| Amounts payable within one year | 42/48 | €25,701 | €24,343 | -€1,358 | -5.3% |
| Financial debts | 43 | €10,088 | €10,088 | = | 0.0% |
| Credit institutions | 430/8 | €10,088 | €10,088 | = | 0.0% |
| Trade debts | 44 | €15,286 | €0 | -€15,286 | -100.0% |
| Suppliers | 440/4 | €15,286 | €0 | -€15,286 | -100.0% |
| Taxes, remuneration and social security | 45 | €67 | €0 | -€67 | -100.0% |
| Taxes | 450/3 | €67 | €0 | -€67 | -100.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €259 | €14,254 | +€13,995 | +5400.6% |
| Remuneration, social security and pensions | 62 | €56,755 | €0 | -€56,755 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €9,528 | €0 | -€9,528 | -100.0% |
| Gross operating margin | 9900 | €50,828 | €3,227 | -€47,601 | -93.7% |
| Operating profit (loss) | 9901 | -€15,455 | €3,227 | +€18,682 | |
| Financial income | 75/76B | €404 | €0 | -€404 | -99.9% |
| Recurring financial income | 75 | €404 | €0 | -€404 | -99.9% |
| Financial charges | 65/66B | €1,955 | €1,869 | -€86 | -4.4% |
| Recurring financial charges | 65 | €1,955 | €1,869 | -€86 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | -€17,007 | €1,358 | +€18,365 | |
| Income taxes | 67/77 | €67 | €0 | -€67 | -100.0% |
| Profit (loss) for the period | 9904 | -€17,074 | €1,358 | +€18,432 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,074 | €1,358 | +€18,432 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.