Wise.S: 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.S
Largest movements
- Receivables within one year +€48,367
up €48,367 (+7731.2%), from €626 to €48,992
of which Trade receivables: +€48,367
- Receivables after one year -€5,010
down €5,010 (-50.0%), from €10,020 to €5,010
- Tangible fixed assets +€4,019
up €4,019 (+445.6%), from €902 to €4,921
- Cash -€3,514
down €3,514 (-4.1%), from €86,521 to €83,007
mainly Contributions, distributions and other (-€132,000) and Receivables within one year (-€48,367)
- Deferred charges and accrued income +€1,462
up €1,462 (+143.4%), from €1,019 to €2,481
- Other debts +€55,985
up €55,985 (+96.5%), from €58,042 to €114,027
- Tax, wage and social debts -€11,566
down €11,566 (-31.6%), from €36,598 to €25,032
of which Taxes: -€10,566
- Gross operating margin +€87,306
up €87,306 (+98.3%), from €88,803 to €176,110
- Taxes +€20,553
up €20,553 (+107.4%), from €19,142 to €39,695
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 | €99,088 | €144,662 | +€45,574 | +46.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €902 | €5,171 | +€4,269 | +473.3% |
| Tangible fixed assets | 22/27 | €902 | €4,921 | +€4,019 | +445.6% |
| Furniture and vehicles | 24 | €902 | €4,921 | +€4,019 | +445.6% |
| Financial fixed assets | 28 | - | €250 | +€250 | |
| Current assets | 29/58 | €98,186 | €139,490 | +€41,305 | +42.1% |
| Amounts receivable after more than one year | 29 | €10,020 | €5,010 | -€5,010 | -50.0% |
| Other amounts receivable | 291 | €10,020 | €5,010 | -€5,010 | -50.0% |
| Amounts receivable within one year | 40/41 | €626 | €48,992 | +€48,367 | +7731.2% |
| Trade receivables | 40 | €626 | €48,992 | +€48,367 | +7731.2% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €86,521 | €83,007 | -€3,514 | -4.1% |
| Deferred charges and accrued income | 490/1 | €1,019 | €2,481 | +€1,462 | +143.4% |
| Total equity and liabilities | 10/49 | €99,088 | €144,662 | +€45,574 | +46.0% |
| Equity | 10/15 | €3,027 | €3,124 | +€97 | +3.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27 | €124 | +€97 | +362.6% |
| Amounts payable | 17/49 | €96,061 | €141,538 | +€45,477 | +47.3% |
| Amounts payable within one year | 42/48 | €95,936 | €140,959 | +€45,023 | +46.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Trade debts | 44 | €1,296 | €1,899 | +€603 | +46.6% |
| Suppliers | 440/4 | €1,296 | €1,899 | +€603 | +46.6% |
| Taxes, remuneration and social security | 45 | €36,598 | €25,032 | -€11,566 | -31.6% |
| Taxes | 450/3 | €31,598 | €21,032 | -€10,566 | -33.4% |
| Remuneration and social security | 454/9 | €5,000 | €4,000 | -€1,000 | -20.0% |
| Other amounts payable | 47/48 | €58,042 | €114,027 | +€55,985 | +96.5% |
| Accrued charges and deferred income | 492/3 | €125 | €579 | +€454 | +363.5% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €419 | €1,902 | +€1,483 | +353.5% |
| Other operating charges | 640/8 | €871 | €1,859 | +€988 | +113.5% |
| Gross operating margin | 9900 | €88,803 | €176,110 | +€87,306 | +98.3% |
| Operating profit (loss) | 9901 | €87,513 | €172,349 | +€84,835 | +96.9% |
| Financial income | 75/76B | €391 | €271 | -€120 | -30.8% |
| Recurring financial income | 75 | €391 | €271 | -€120 | -30.8% |
| Financial charges | 65/66B | €568 | €827 | +€259 | +45.6% |
| Recurring financial charges | 65 | €568 | €827 | +€259 | +45.6% |
| Profit (loss) for the period before taxes | 9903 | €87,336 | €171,792 | +€84,456 | +96.7% |
| Income taxes | 67/77 | €19,142 | €39,695 | +€20,553 | +107.4% |
| Profit (loss) for the period | 9904 | €68,194 | €132,097 | +€63,903 | +93.7% |
| Profit (loss) for the period to be appropriated | 9905 | €68,194 | €132,097 | +€63,903 | +93.7% |
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 1 October 2026 via checked.be.