WISE GUYZ: 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 GUYZ
Largest movements
- Cash +€469
new in 2025: €469
mainly Other debts (+€1,200) and Trade debts (+€400)
- Other debts +€1,200
new in 2025: €1,200
- Profit (loss) carried forward -€1,130
down €1,130 (-86.9%), from -€1,300 to -€2,430
- Trade debts +€400
up €400 (+30.7%), from €1,300 to €1,700
- Gross operating margin +€1,300
up €1,300, from -€1,300 to €0
- Other operating charges +€1,022
new in 2025: €1,022
- Financial charges +€108
new in 2025: €108
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 | - | €469 | +€469 | |
| Current assets | 29/58 | - | €469 | +€469 | |
| Cash at bank and in hand | 54/58 | - | €469 | +€469 | |
| Total equity and liabilities | 10/49 | - | €469 | +€469 | |
| Equity | 10/15 | -€1,300 | -€2,430 | -€1,130 | -86.9% |
| Profit (loss) carried forward | 14 | -€1,300 | -€2,430 | -€1,130 | -86.9% |
| Amounts payable | 17/49 | €1,300 | €2,900 | +€1,600 | +123.1% |
| Amounts payable within one year | 42/48 | €1,300 | €2,900 | +€1,600 | +123.1% |
| Trade debts | 44 | €1,300 | €1,700 | +€400 | +30.7% |
| Suppliers | 440/4 | €1,300 | €1,700 | +€400 | +30.7% |
| Other amounts payable | 47/48 | - | €1,200 | +€1,200 | |
| Other operating charges | 640/8 | - | €1,022 | +€1,022 | |
| Gross operating margin | 9900 | -€1,300 | €0 | +€1,300 | |
| Operating profit (loss) | 9901 | -€1,300 | -€1,022 | +€278 | +21.3% |
| Financial charges | 65/66B | - | €108 | +€108 | |
| Recurring financial charges | 65 | - | €108 | +€108 | |
| Profit (loss) for the period before taxes | 9903 | -€1,300 | -€1,130 | +€170 | +13.1% |
| Profit (loss) for the period | 9904 | -€1,300 | -€1,130 | +€170 | +13.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,300 | -€1,130 | +€170 | +13.1% |
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 8 October 2026 via checked.be.