Wise development company: 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 development company
Largest movements
- Cash +€75,268
up €75,268 (+97.0%), from €77,606 to €152,874
mainly Net result for the year (+€69,868) and Tax, wage and social debts (+€9,344)
- Tangible fixed assets +€5,145
up €5,145 (+190%), from €2,709 to €7,854
of which Plant, machinery and equipment: +€5,901
- Receivables within one year -€2,241
down €2,241 (-5.4%), from €41,528 to €39,287
of which Trade receivables: -€2,209
- Reserves +€70,000
up €70,000 (+76.9%), from €91,000 to €161,000
- Tax, wage and social debts +€9,344
up €9,344 (+35.2%), from €26,568 to €35,911
of which Taxes: +€9,344
- Gross operating margin +€4,930
up €4,930 (+5.7%), from €86,254 to €91,183
- Taxes +€1,199
up €1,199 (+6.6%), from €18,301 to €19,500
- Depreciation +€985
up €985 (+368%), from €268 to €1,253
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 | €123,425 | €203,429 | +€80,004 | +64.8% |
| Fixed assets | 21/28 | €2,709 | €7,854 | +€5,145 | +190% |
| Tangible fixed assets | 22/27 | €2,709 | €7,854 | +€5,145 | +190% |
| Plant, machinery and equipment | 23 | - | €5,901 | +€5,901 | |
| Furniture and vehicles | 24 | €2,709 | €1,953 | -€756 | -27.9% |
| Current assets | 29/58 | €120,716 | €195,575 | +€74,859 | +62.0% |
| Amounts receivable within one year | 40/41 | €41,528 | €39,287 | -€2,241 | -5.4% |
| Trade receivables | 40 | €41,486 | €39,277 | -€2,209 | -5.3% |
| Other amounts receivable | 41 | €43 | €10 | -€32 | -75.8% |
| Cash at bank and in hand | 54/58 | €77,606 | €152,874 | +€75,268 | +97.0% |
| Deferred charges and accrued income | 490/1 | €1,581 | €3,413 | +€1,832 | +116% |
| Total equity and liabilities | 10/49 | €123,425 | €203,429 | +€80,004 | +64.8% |
| Equity | 10/15 | €93,444 | €163,313 | +€69,868 | +74.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €91,000 | €161,000 | +€70,000 | +76.9% |
| Distributable reserves | 133 | €91,000 | €161,000 | +€70,000 | +76.9% |
| Profit (loss) carried forward | 14 | €444 | €313 | -€132 | -29.7% |
| Amounts payable | 17/49 | €29,980 | €40,116 | +€10,136 | +33.8% |
| Amounts payable within one year | 42/48 | €29,980 | €40,116 | +€10,136 | +33.8% |
| Trade debts | 44 | €3,413 | €4,205 | +€792 | +23.2% |
| Suppliers | 440/4 | €3,413 | €4,205 | +€792 | +23.2% |
| Taxes, remuneration and social security | 45 | €26,568 | €35,911 | +€9,344 | +35.2% |
| Taxes | 450/3 | €26,568 | €35,911 | +€9,344 | +35.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €268 | €1,253 | +€985 | +368% |
| Other operating charges | 640/8 | - | €138 | +€138 | |
| Gross operating margin | 9900 | €86,254 | €91,183 | +€4,930 | +5.7% |
| Operating profit (loss) | 9901 | €85,986 | €89,793 | +€3,807 | +4.4% |
| Financial income | 75/76B | €3 | €471 | +€468 | +15,493% |
| Recurring financial income | 75 | €3 | €471 | +€468 | +15,493% |
| Financial charges | 65/66B | €877 | €896 | +€19 | +2.1% |
| Recurring financial charges | 65 | €877 | €896 | +€19 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €85,111 | €89,368 | +€4,256 | +5.0% |
| Income taxes | 67/77 | €18,301 | €19,500 | +€1,199 | +6.6% |
| Profit (loss) for the period | 9904 | €66,811 | €69,868 | +€3,058 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €66,811 | €69,868 | +€3,058 | +4.6% |
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 19 October 2026 via checked.be.