WISE Solutions: 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 Solutions
Largest movements
- Cash -€65,170
down €65,170 (-42.1%), from €154,868 to €89,697
mainly Net result for the year (-€63,044) and Receivables within one year (-€17,977)
- Tangible fixed assets -€20,012
down €20,012 (-18.7%), from €106,758 to €86,746
of which Furniture and vehicles: -€14,858
- Receivables within one year +€17,977
up €17,977 (+28.7%), from €62,681 to €80,658
of which Other amounts receivable: +€42,404
- Reserves -€63,044
down €63,044 (-5.8%), from €1.1m to €1.0m
- Debts after one year -€15,716
down €15,716 (-43.2%), from €36,344 to €20,629
- Gross operating margin -€84,480
down €84,480, from €61,747 to -€22,734
- Staff costs -€67,400
down €67,400 (-82.8%), from €81,432 to €14,031
- Turnover -€15,941
down €15,941 (-12.0%), from €133,291 to €117,350
- Other operating charges -€7,243
down €7,243 (-82.6%), from €8,766 to €1,523
- Purchases and services +€6,959
up €6,959 (+4.5%), from €154,518 to €161,477
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 | €1,194,765 | €1,128,013 | -€66,752 | -5.6% |
| Fixed assets | 21/28 | €976,131 | €956,119 | -€20,012 | -2.1% |
| Tangible fixed assets | 22/27 | €106,758 | €86,746 | -€20,012 | -18.7% |
| Furniture and vehicles | 24 | €65,055 | €50,197 | -€14,858 | -22.8% |
| Other tangible fixed assets | 26 | €41,703 | €36,549 | -€5,154 | -12.4% |
| Financial fixed assets | 28 | €869,373 | €869,373 | = | 0.0% |
| Current assets | 29/58 | €218,635 | €171,894 | -€46,740 | -21.4% |
| Amounts receivable within one year | 40/41 | €62,681 | €80,658 | +€17,977 | +28.7% |
| Trade receivables | 40 | €61,706 | €37,279 | -€24,427 | -39.6% |
| Other amounts receivable | 41 | €975 | €43,379 | +€42,404 | +4,351% |
| Cash at bank and in hand | 54/58 | €154,868 | €89,697 | -€65,170 | -42.1% |
| Deferred charges and accrued income | 490/1 | €1,086 | €1,539 | +€453 | +41.7% |
| Total equity and liabilities | 10/49 | €1,194,765 | €1,128,013 | -€66,752 | -5.6% |
| Equity | 10/15 | €1,100,522 | €1,037,478 | -€63,044 | -5.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,080,522 | €1,017,478 | -€63,044 | -5.8% |
| Distributable reserves | 133 | €1,080,522 | €1,017,478 | -€63,044 | -5.8% |
| Amounts payable | 17/49 | €94,243 | €90,536 | -€3,708 | -3.9% |
| Amounts payable after more than one year | 17 | €36,344 | €20,629 | -€15,716 | -43.2% |
| Financial debts | 170/4 | €36,344 | €20,629 | -€15,716 | -43.2% |
| Amounts payable within one year | 42/48 | €57,899 | €69,907 | +€12,008 | +20.7% |
| Current portion of amounts payable after more than one year | 42 | €15,048 | €15,716 | +€668 | +4.4% |
| Trade debts | 44 | €7,007 | €14,768 | +€7,761 | +111% |
| Suppliers | 440/4 | €7,007 | €14,768 | +€7,761 | +111% |
| Taxes, remuneration and social security | 45 | €27,948 | €27,360 | -€588 | -2.1% |
| Taxes | 450/3 | €12,689 | €10,634 | -€2,056 | -16.2% |
| Remuneration and social security | 454/9 | €15,258 | €16,726 | +€1,468 | +9.6% |
| Other amounts payable | 47/48 | €7,897 | €12,063 | +€4,167 | +52.8% |
| Turnover | 70 | €133,291 | €117,350 | -€15,941 | -12.0% |
| Non-recurring operating income | 76A | - | €10,200 | +€10,200 | |
| Goods, raw materials, services and sundry goods | 60/61 | €154,518 | €161,477 | +€6,959 | +4.5% |
| Remuneration, social security and pensions | 62 | €81,432 | €14,031 | -€67,400 | -82.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,540 | €21,696 | +€4,156 | +23.7% |
| Other operating charges | 640/8 | €8,766 | €1,523 | -€7,243 | -82.6% |
| Gross operating margin | 9900 | €61,747 | -€22,734 | -€84,480 | |
| Operating profit (loss) | 9901 | -€45,990 | -€59,983 | -€13,993 | -30.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,726 | €2,785 | +€59 | +2.2% |
| Recurring financial charges | 65 | €2,726 | €2,785 | +€59 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | -€48,717 | -€62,768 | -€14,051 | -28.8% |
| Income taxes | 67/77 | €1,078 | €276 | -€802 | -74.4% |
| Profit (loss) for the period | 9904 | -€49,794 | -€63,044 | -€13,250 | -26.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,794 | -€63,044 | -€13,250 | -26.6% |
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 13 October 2026 via checked.be.