Wiscy: 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.
Wiscy
Largest movements
- Cash +€7,543
up €7,543 (+17.2%), from €43,811 to €51,354
mainly Net result for the year (+€14,267) and Other debts (+€12,019)
- Deferred charges and accrued income +€2,539
up €2,539 (+682%), from €373 to €2,912
- Other debts +€12,019
up €12,019 (+24.2%), from €49,588 to €61,607
- Trade debts -€1,273
down €1,273 (-70.4%), from €1,810 to €537
- Accrued charges and deferred income -€949
no longer reported in 2025 (was €949)
- Gross operating margin -€6,109
down €6,109 (-20.7%), from €29,560 to €23,451
- Taxes -€1,426
down €1,426 (-21.6%), from €6,601 to €5,175
- Financial income -€1,028
no longer reported in 2025 (was €1,028)
- Other operating charges -€850
down €850 (-55.1%), from €1,544 to €694
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 | €54,982 | €64,796 | +€9,814 | +17.8% |
| Fixed assets | 21/28 | €7,862 | €7,222 | -€640 | -8.1% |
| Tangible fixed assets | 22/27 | €7,862 | €7,222 | -€640 | -8.1% |
| Plant, machinery and equipment | 23 | €588 | €1,720 | +€1,132 | +192% |
| Furniture and vehicles | 24 | €2,662 | €1,474 | -€1,188 | -44.6% |
| Other tangible fixed assets | 26 | €4,612 | €4,027 | -€585 | -12.7% |
| Current assets | 29/58 | €47,120 | €57,574 | +€10,454 | +22.2% |
| Amounts receivable within one year | 40/41 | €2,937 | €3,308 | +€371 | +12.6% |
| Trade receivables | 40 | €1,950 | €463 | -€1,487 | -76.3% |
| Other amounts receivable | 41 | €986 | €2,845 | +€1,859 | +188% |
| Cash at bank and in hand | 54/58 | €43,811 | €51,354 | +€7,543 | +17.2% |
| Deferred charges and accrued income | 490/1 | €373 | €2,912 | +€2,539 | +682% |
| Total equity and liabilities | 10/49 | €54,982 | €64,796 | +€9,814 | +17.8% |
| Equity | 10/15 | €2,622 | €2,639 | +€17 | +0.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €122 | €139 | +€17 | +14.0% |
| Distributable reserves | 133 | €122 | €139 | +€17 | +14.0% |
| Amounts payable | 17/49 | €52,360 | €62,157 | +€9,797 | +18.7% |
| Amounts payable within one year | 42/48 | €51,411 | €62,157 | +€10,745 | +20.9% |
| Trade debts | 44 | €1,810 | €537 | -€1,273 | -70.4% |
| Suppliers | 440/4 | €1,810 | €537 | -€1,273 | -70.4% |
| Taxes, remuneration and social security | 45 | €13 | €13 | = | 0.0% |
| Taxes | 450/3 | €13 | - | -€13 | |
| Remuneration and social security | 454/9 | - | €13 | +€13 | |
| Other amounts payable | 47/48 | €49,588 | €61,607 | +€12,019 | +24.2% |
| Accrued charges and deferred income | 492/3 | €949 | - | -€949 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,588 | €2,440 | -€148 | -5.7% |
| Other operating charges | 640/8 | €1,544 | €694 | -€850 | -55.1% |
| Gross operating margin | 9900 | €29,560 | €23,451 | -€6,109 | -20.7% |
| Operating profit (loss) | 9901 | €25,428 | €20,317 | -€5,111 | -20.1% |
| Financial income | 75/76B | €1,028 | - | -€1,028 | |
| Recurring financial income | 75 | €1,028 | - | -€1,028 | |
| Financial charges | 65/66B | €1,134 | €875 | -€259 | -22.8% |
| Recurring financial charges | 65 | €1,134 | €875 | -€259 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €25,322 | €19,442 | -€5,880 | -23.2% |
| Income taxes | 67/77 | €6,601 | €5,175 | -€1,426 | -21.6% |
| Profit (loss) for the period | 9904 | €18,721 | €14,267 | -€4,454 | -23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,721 | €14,267 | -€4,454 | -23.8% |
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 25 October 2026 via checked.be.