WISAM: 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.
WISAM
Largest movements
- Receivables within one year +€3,957
up €3,957 (+13.8%), from €28,734 to €32,692
of which Trade receivables: +€4,012
- Cash +€1,687
up €1,687 (+185%), from €914 to €2,601
mainly Net result for the year (+€19,779) and Current portion of long-term debt (+€12,791)
- Debts after one year -€29,613
down €29,613 (-44.1%), from €67,090 to €37,478
- Reserves +€19,779
up €19,779 (+53.5%), from €36,997 to €56,776
- Current portion of long-term debt +€12,791
up €12,791 (+96.6%), from €13,245 to €26,036
- Other debts +€2,100
up €2,100 (+15.5%), from €13,508 to €15,608
- Gross operating margin -€26,144
down €26,144 (-47.9%), from €54,561 to €28,417
- Taxes -€4,305
down €4,305 (-46.5%), from €9,249 to €4,945
- Financial charges -€4,296
down €4,296 (-53.8%), from €7,990 to €3,693
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 | €149,648 | €155,292 | +€5,644 | +3.8% |
| Fixed assets | 21/28 | €120,000 | €120,000 | = | 0.0% |
| Financial fixed assets | 28 | €120,000 | €120,000 | = | 0.0% |
| Current assets | 29/58 | €29,648 | €35,292 | +€5,644 | +19.0% |
| Amounts receivable within one year | 40/41 | €28,734 | €32,692 | +€3,957 | +13.8% |
| Trade receivables | 40 | €28,680 | €32,692 | +€4,012 | +14.0% |
| Other amounts receivable | 41 | €54 | - | -€54 | |
| Cash at bank and in hand | 54/58 | €914 | €2,601 | +€1,687 | +185% |
| Total equity and liabilities | 10/49 | €149,648 | €155,292 | +€5,644 | +3.8% |
| Equity | 10/15 | €41,997 | €61,776 | +€19,779 | +47.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €36,997 | €56,776 | +€19,779 | +53.5% |
| Distributable reserves | 133 | €36,997 | €56,776 | +€19,779 | +53.5% |
| Amounts payable | 17/49 | €107,651 | €93,517 | -€14,134 | -13.1% |
| Amounts payable after more than one year | 17 | €67,090 | €37,478 | -€29,613 | -44.1% |
| Financial debts | 170/4 | €67,090 | €37,478 | -€29,613 | -44.1% |
| Amounts payable within one year | 42/48 | €40,560 | €56,039 | +€15,478 | +38.2% |
| Current portion of amounts payable after more than one year | 42 | €13,245 | €26,036 | +€12,791 | +96.6% |
| Trade debts | 44 | €191 | - | -€191 | |
| Suppliers | 440/4 | €191 | - | -€191 | |
| Taxes, remuneration and social security | 45 | €13,617 | €14,396 | +€779 | +5.7% |
| Taxes | 450/3 | €10,617 | €12,396 | +€1,779 | +16.8% |
| Remuneration and social security | 454/9 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Other amounts payable | 47/48 | €13,508 | €15,608 | +€2,100 | +15.5% |
| Other operating charges | 640/8 | €384 | - | -€384 | |
| Gross operating margin | 9900 | €54,561 | €28,417 | -€26,144 | -47.9% |
| Operating profit (loss) | 9901 | €54,177 | €28,417 | -€25,760 | -47.5% |
| Financial income | 75/76B | €59 | - | -€59 | |
| Recurring financial income | 75 | €59 | - | -€59 | |
| Financial charges | 65/66B | €7,990 | €3,693 | -€4,296 | -53.8% |
| Recurring financial charges | 65 | €7,990 | €3,693 | -€4,296 | -53.8% |
| Profit (loss) for the period before taxes | 9903 | €46,246 | €24,724 | -€21,523 | -46.5% |
| Income taxes | 67/77 | €9,249 | €4,945 | -€4,305 | -46.5% |
| Profit (loss) for the period | 9904 | €36,997 | €19,779 | -€17,218 | -46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €36,997 | €19,779 | -€17,218 | -46.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.