WISE 21: 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.
WISE 21
Largest movements
- Current investments +€120,000
new in 2025: €120,000
- Cash -€88,853
down €88,853 (-71.9%), from €123,634 to €34,780
mainly Current investments (-€120,000) and Tax, wage and social debts (-€13,444)
- Receivables within one year -€18,145
down €18,145 (-64.5%), from €28,112 to €9,966
of which Other amounts receivable: -€19,987
- Tangible fixed assets -€6,597
down €6,597 (-32.6%), from €20,259 to €13,661
of which Furniture and vehicles: -€5,312
- Reserves +€17,932
up €17,932 (+11.9%), from €150,387 to €168,319
- Tax, wage and social debts -€13,444
down €13,444 (-68.5%), from €19,632 to €6,188
of which Taxes: -€12,963
- Other debts +€3,153
up €3,153, from €0 to €3,153
- Trade debts -€2,155
down €2,155 (-100%), from €2,155 to €0
- Gross operating margin -€15,863
down €15,863 (-34.4%), from €46,146 to €30,284
- Taxes -€4,549
down €4,549 (-39.1%), from €11,638 to €7,089
- Other operating charges -€1,696
down €1,696 (-76.1%), from €2,228 to €532
- Financial income -€1,182
down €1,182 (-33.8%), from €3,494 to €2,312
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 | €173,174 | €178,769 | +€5,595 | +3.2% |
| Fixed assets | 21/28 | €20,259 | €13,661 | -€6,597 | -32.6% |
| Tangible fixed assets | 22/27 | €20,259 | €13,661 | -€6,597 | -32.6% |
| Furniture and vehicles | 24 | €10,916 | €5,604 | -€5,312 | -48.7% |
| Other tangible fixed assets | 26 | €9,343 | €8,057 | -€1,285 | -13.8% |
| Current assets | 29/58 | €152,915 | €165,107 | +€12,192 | +8.0% |
| Amounts receivable within one year | 40/41 | €28,112 | €9,966 | -€18,145 | -64.5% |
| Trade receivables | 40 | €8,125 | €9,966 | +€1,841 | +22.7% |
| Other amounts receivable | 41 | €19,987 | €0 | -€19,987 | -100% |
| Current investments | 50/53 | - | €120,000 | +€120,000 | |
| Cash at bank and in hand | 54/58 | €123,634 | €34,780 | -€88,853 | -71.9% |
| Deferred charges and accrued income | 490/1 | €1,170 | €360 | -€810 | -69.2% |
| Total equity and liabilities | 10/49 | €173,174 | €178,769 | +€5,595 | +3.2% |
| Equity | 10/15 | €151,387 | €169,319 | +€17,932 | +11.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €150,387 | €168,319 | +€17,932 | +11.9% |
| Distributable reserves | 133 | €150,387 | €168,319 | +€17,932 | +11.9% |
| Amounts payable | 17/49 | €21,787 | €9,450 | -€12,338 | -56.6% |
| Amounts payable within one year | 42/48 | €21,787 | €9,341 | -€12,446 | -57.1% |
| Trade debts | 44 | €2,155 | €0 | -€2,155 | -100% |
| Suppliers | 440/4 | €2,155 | €0 | -€2,155 | -100% |
| Taxes, remuneration and social security | 45 | €19,632 | €6,188 | -€13,444 | -68.5% |
| Taxes | 450/3 | €18,162 | €5,199 | -€12,963 | -71.4% |
| Remuneration and social security | 454/9 | €1,471 | €989 | -€481 | -32.7% |
| Other amounts payable | 47/48 | €0 | €3,153 | +€3,153 | |
| Accrued charges and deferred income | 492/3 | - | €108 | +€108 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,557 | €6,597 | +€40 | +0.6% |
| Other operating charges | 640/8 | €2,228 | €532 | -€1,696 | -76.1% |
| Gross operating margin | 9900 | €46,146 | €30,284 | -€15,863 | -34.4% |
| Operating profit (loss) | 9901 | €37,361 | €23,155 | -€14,206 | -38.0% |
| Financial income | 75/76B | €3,494 | €2,312 | -€1,182 | -33.8% |
| Recurring financial income | 75 | €3,494 | €2,312 | -€1,182 | -33.8% |
| Financial charges | 65/66B | €125 | €445 | +€320 | +256% |
| Recurring financial charges | 65 | €125 | €445 | +€320 | +256% |
| Profit (loss) for the period before taxes | 9903 | €40,730 | €25,021 | -€15,709 | -38.6% |
| Income taxes | 67/77 | €11,638 | €7,089 | -€4,549 | -39.1% |
| Profit (loss) for the period | 9904 | €29,092 | €17,932 | -€11,160 | -38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €29,092 | €17,932 | -€11,160 | -38.4% |
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 24 October 2026 via checked.be.