Wise Engineering: what changed
Two fiscal 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 Engineering
Largest movements
- Cash +€101,321
up €101,321 (+149.7%), from €67,682 to €169,003
mainly Net result for the year (+€97,272) and Tax, wage and social debts (+€4,529)
- Profit (loss) carried forward +€97,272
up €97,272 (+117.4%), from €82,831 to €180,103
- Tax, wage and social debts +€4,529
up €4,529 (+14.4%), from €31,402 to €35,932
- Gross operating margin +€19,107
up €19,107 (+17.8%), from €107,210 to €126,317
- Taxes +€5,022
up €5,022 (+22.9%), from €21,890 to €26,911
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.
Cash bridge derived
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 | €121,951 | €223,781 | +€101,830 | +83.5% |
| Fixed assets | 21/28 | €964 | €519 | -€445 | -46.2% |
| Tangible fixed assets | 22/27 | €964 | €519 | -€445 | -46.2% |
| Plant, machinery and equipment | 23 | €964 | €519 | -€445 | -46.2% |
| Current assets | 29/58 | €120,988 | €223,262 | +€102,274 | +84.5% |
| Amounts receivable within one year | 40/41 | €53,240 | €52,454 | -€786 | -1.5% |
| Trade receivables | 40 | €53,240 | €52,454 | -€786 | -1.5% |
| Cash at bank and in hand | 54/58 | €67,682 | €169,003 | +€101,321 | +149.7% |
| Deferred charges and accrued income | 490/1 | €66 | €1,805 | +€1,739 | +2640.5% |
| Total equity and liabilities | 10/49 | €121,951 | €223,781 | +€101,830 | +83.5% |
| Equity | 10/15 | €82,832 | €180,104 | +€97,272 | +117.4% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,831 | €180,103 | +€97,272 | +117.4% |
| Amounts payable | 17/49 | €39,119 | €43,677 | +€4,558 | +11.7% |
| Amounts payable within one year | 42/48 | €39,119 | €43,677 | +€4,558 | +11.7% |
| Trade debts | 44 | €823 | €1,551 | +€728 | +88.5% |
| Suppliers | 440/4 | €823 | €1,551 | +€728 | +88.5% |
| Taxes, remuneration and social security | 45 | €31,402 | €35,932 | +€4,529 | +14.4% |
| Taxes | 450/3 | €31,402 | €35,932 | +€4,529 | +14.4% |
| Other amounts payable | 47/48 | €6,894 | €6,194 | -€700 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €371 | €445 | +€74 | +20.0% |
| Other operating charges | 640/8 | €417 | €638 | +€221 | +52.9% |
| Gross operating margin | 9900 | €107,210 | €126,317 | +€19,107 | +17.8% |
| Operating profit (loss) | 9901 | €106,423 | €125,235 | +€18,812 | +17.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €702 | €1,052 | +€350 | +49.9% |
| Recurring financial charges | 65 | €702 | €1,052 | +€350 | +49.9% |
| Profit (loss) for the period before taxes | 9903 | €105,721 | €124,183 | +€18,462 | +17.5% |
| Income taxes | 67/77 | €21,890 | €26,911 | +€5,022 | +22.9% |
| Profit (loss) for the period | 9904 | €83,831 | €97,272 | +€13,441 | +16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €83,831 | €97,272 | +€13,441 | +16.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.