WiSe BV: 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 BV
Largest movements
- Current investments -€175,011
down €175,011 (-100%), from €175,011 to €0
- Receivables within one year +€38,640
up €38,640 (+34.0%), from €113,740 to €152,380
of which Other amounts receivable: +€31,721
- Financial fixed assets +€20,000
up €20,000 (+7.4%), from €270,500 to €290,500
- Reserves -€186,402
down €186,402 (-36.6%), from €509,515 to €323,113
of which Distributable reserves: -€186,402
- Other debts +€76,604
up €76,604 (+52.1%), from €146,989 to €223,593
- Tax, wage and social debts -€13,426
down €13,426 (-49.0%), from €27,396 to €13,969
- Gross operating margin -€32,114
down €32,114 (-50.2%), from €64,023 to €31,909
- Financial income -€30,180
down €30,180 (-51.8%), from €58,268 to €28,088
- Taxes -€12,274
down €12,274 (-43.8%), from €28,045 to €15,771
- Other operating charges -€1,024
down €1,024 (-60.4%), from €1,695 to €671
- Financial charges +€908
up €908 (+474%), from €192 to €1,099
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 | €755,198 | €631,460 | -€123,739 | -16.4% |
| Fixed assets | 21/28 | €294,258 | €308,368 | +€14,110 | +4.8% |
| Tangible fixed assets | 22/27 | €23,758 | €17,868 | -€5,890 | -24.8% |
| Land and buildings | 22 | €10,955 | €8,286 | -€2,669 | -24.4% |
| Furniture and vehicles | 24 | €8,003 | €4,782 | -€3,221 | -40.3% |
| Other tangible fixed assets | 26 | €4,800 | €4,800 | = | 0.0% |
| Financial fixed assets | 28 | €270,500 | €290,500 | +€20,000 | +7.4% |
| Current assets | 29/58 | €460,940 | €323,092 | -€137,849 | -29.9% |
| Amounts receivable within one year | 40/41 | €113,740 | €152,380 | +€38,640 | +34.0% |
| Trade receivables | 40 | €38,006 | €44,925 | +€6,919 | +18.2% |
| Other amounts receivable | 41 | €75,734 | €107,455 | +€31,721 | +41.9% |
| Current investments | 50/53 | €175,011 | €0 | -€175,011 | -100% |
| Cash at bank and in hand | 54/58 | €159,541 | €162,121 | +€2,580 | +1.6% |
| Deferred charges and accrued income | 490/1 | €12,650 | €8,591 | -€4,058 | -32.1% |
| Total equity and liabilities | 10/49 | €755,198 | €631,460 | -€123,739 | -16.4% |
| Equity | 10/15 | €578,149 | €391,747 | -€186,402 | -32.2% |
| Contributions | 10/11 | €68,634 | €68,634 | = | 0.0% |
| Reserves | 13 | €509,515 | €323,113 | -€186,402 | -36.6% |
| Non-distributable reserves | 130/1 | €6,863 | €6,863 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,863 | €6,863 | = | 0.0% |
| Distributable reserves | 133 | €502,652 | €316,250 | -€186,402 | -37.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €177,049 | €239,712 | +€62,663 | +35.4% |
| Amounts payable within one year | 42/48 | €177,049 | €239,712 | +€62,663 | +35.4% |
| Trade debts | 44 | €2,664 | €2,151 | -€514 | -19.3% |
| Suppliers | 440/4 | €2,664 | €2,151 | -€514 | -19.3% |
| Taxes, remuneration and social security | 45 | €27,396 | €13,969 | -€13,426 | -49.0% |
| Taxes | 450/3 | €27,396 | €13,969 | -€13,426 | -49.0% |
| Other amounts payable | 47/48 | €146,989 | €223,593 | +€76,604 | +52.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,561 | €5,890 | -€671 | -10.2% |
| Other operating charges | 640/8 | €1,695 | €671 | -€1,024 | -60.4% |
| Gross operating margin | 9900 | €64,023 | €31,909 | -€32,114 | -50.2% |
| Operating profit (loss) | 9901 | €55,767 | €25,348 | -€30,419 | -54.5% |
| Financial income | 75/76B | €58,268 | €28,088 | -€30,180 | -51.8% |
| Recurring financial income | 75 | €58,268 | €28,088 | -€30,180 | -51.8% |
| Financial charges | 65/66B | €192 | €1,099 | +€908 | +474% |
| Recurring financial charges | 65 | €192 | €1,099 | +€908 | +474% |
| Profit (loss) for the period before taxes | 9903 | €113,843 | €52,337 | -€61,507 | -54.0% |
| Income taxes | 67/77 | €28,045 | €15,771 | -€12,274 | -43.8% |
| Profit (loss) for the period | 9904 | €85,798 | €36,566 | -€49,232 | -57.4% |
| Profit (loss) for the period to be appropriated | 9905 | €85,798 | €36,566 | -€49,232 | -57.4% |
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 31 October 2026 via checked.be.