WiSch: 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.
WiSch
Largest movements
- Cash +€14,776
up €14,776 (+24.7%), from €59,825 to €74,601
mainly Depreciation (+€10,557) and Current investments (+€4,863)
- Tangible fixed assets -€8,557
down €8,557 (-21.5%), from €39,785 to €31,227
of which Plant, machinery and equipment: -€7,669
- Current investments -€4,863
down €4,863 (-1.5%), from €324,491 to €319,628
- Reserves +€4,302
up €4,302 (+1.7%), from €259,743 to €264,045
of which Distributable reserves: +€4,302
- Financial income -€64,187
down €64,187 (-71.7%), from €89,582 to €25,395
- Depreciation -€4,898
down €4,898 (-31.7%), from €15,455 to €10,557
- Gross operating margin -€3,288
down €3,288 (-13.9%), from €23,581 to €20,293
- Taxes -€3,097
down €3,097 (-43.8%), from €7,078 to €3,980
- Financial charges +€1,924
up €1,924 (+8.9%), from €21,722 to €23,646
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 | €425,937 | €426,094 | +€157 | 0.0% |
| Fixed assets | 21/28 | €39,785 | €31,227 | -€8,557 | -21.5% |
| Tangible fixed assets | 22/27 | €39,785 | €31,227 | -€8,557 | -21.5% |
| Land and buildings | 22 | €1,371 | €935 | -€436 | -31.8% |
| Plant, machinery and equipment | 23 | €37,451 | €29,782 | -€7,669 | -20.5% |
| Furniture and vehicles | 24 | €962 | €510 | -€452 | -47.0% |
| Current assets | 29/58 | €386,152 | €394,867 | +€8,714 | +2.3% |
| Amounts receivable within one year | 40/41 | €1,142 | €92 | -€1,051 | -92.0% |
| Other amounts receivable | 41 | €1,142 | €92 | -€1,051 | -92.0% |
| Current investments | 50/53 | €324,491 | €319,628 | -€4,863 | -1.5% |
| Cash at bank and in hand | 54/58 | €59,825 | €74,601 | +€14,776 | +24.7% |
| Deferred charges and accrued income | 490/1 | €694 | €545 | -€149 | -21.4% |
| Total equity and liabilities | 10/49 | €425,937 | €426,094 | +€157 | 0.0% |
| Equity | 10/15 | €403,832 | €408,134 | +€4,302 | +1.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €259,743 | €264,045 | +€4,302 | +1.7% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €257,888 | €262,190 | +€4,302 | +1.7% |
| Profit (loss) carried forward | 14 | €125,539 | €125,539 | = | 0.0% |
| Amounts payable | 17/49 | €22,105 | €17,960 | -€4,145 | -18.8% |
| Amounts payable within one year | 42/48 | €22,067 | €17,960 | -€4,106 | -18.6% |
| Trade debts | 44 | €663 | €562 | -€100 | -15.1% |
| Suppliers | 440/4 | €663 | €562 | -€100 | -15.1% |
| Taxes, remuneration and social security | 45 | €6,639 | €2,958 | -€3,681 | -55.4% |
| Taxes | 450/3 | €6,639 | €2,958 | -€3,681 | -55.4% |
| Other amounts payable | 47/48 | €14,765 | €14,440 | -€325 | -2.2% |
| Accrued charges and deferred income | 492/3 | €39 | - | -€39 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,455 | €10,557 | -€4,898 | -31.7% |
| Other operating charges | 640/8 | €3,106 | €3,202 | +€95 | +3.1% |
| Gross operating margin | 9900 | €23,581 | €20,293 | -€3,288 | -13.9% |
| Operating profit (loss) | 9901 | €5,020 | €6,534 | +€1,514 | +30.2% |
| Financial income | 75/76B | €89,582 | €25,395 | -€64,187 | -71.7% |
| Recurring financial income | 75 | €89,582 | €25,395 | -€64,187 | -71.7% |
| Financial charges | 65/66B | €21,722 | €23,646 | +€1,924 | +8.9% |
| Recurring financial charges | 65 | €21,722 | €23,646 | +€1,924 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | €72,880 | €8,282 | -€64,597 | -88.6% |
| Income taxes | 67/77 | €7,078 | €3,980 | -€3,097 | -43.8% |
| Profit (loss) for the period | 9904 | €65,802 | €4,302 | -€61,500 | -93.5% |
| Profit (loss) for the period to be appropriated | 9905 | €65,802 | €4,302 | -€61,500 | -93.5% |
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 14 October 2026 via checked.be.