WISE SOLUTIONS HOLDING: 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 SOLUTIONS HOLDING
Largest movements
- Financial fixed assets -€50,000
down €50,000 (-13.3%), from €375,000 to €325,000
- Debts after one year +€80,876
up €80,876 (+23.8%), from €339,877 to €420,753
of which Other amounts payable: +€346,291
- Profit (loss) carried forward -€73,709
down €73,709 (-10.2%), from -€722,672 to -€796,380
- Current portion of long-term debt -€53,369
down €53,369 (-100.0%), from €53,369 to €0
- Financial charges +€39,682
up €39,682 (+152.0%), from €26,109 to €65,790
of which Non-recurring financial charges: +€50,000
- Gross operating margin -€3,823
down €3,823 (-150.2%), from -€2,546 to -€6,369
- Other operating charges +€110
up €110 (+21.3%), from €516 to €626
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 | €376,773 | €329,302 | -€47,471 | -12.6% |
| Fixed assets | 21/28 | €376,351 | €325,427 | -€50,924 | -13.5% |
| Tangible fixed assets | 22/27 | €1,351 | €427 | -€924 | -68.4% |
| Plant, machinery and equipment | 23 | €1,351 | €427 | -€924 | -68.4% |
| Financial fixed assets | 28 | €375,000 | €325,000 | -€50,000 | -13.3% |
| Current assets | 29/58 | €423 | €3,875 | +€3,453 | +816.8% |
| Amounts receivable within one year | 40/41 | €190 | €463 | +€273 | +143.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €190 | €463 | +€273 | +143.7% |
| Cash at bank and in hand | 54/58 | €233 | €3,413 | +€3,180 | +1365.3% |
| Total equity and liabilities | 10/49 | €376,773 | €329,302 | -€47,471 | -12.6% |
| Equity | 10/15 | -€19,041 | -€92,750 | -€73,709 | -387.1% |
| Contributions | 10/11 | €696,630 | €696,630 | = | 0.0% |
| Capital | 10 | €696,630 | €696,630 | = | 0.0% |
| Issued capital | 100 | €696,630 | €696,630 | = | 0.0% |
| Reserves | 13 | €7,000 | €7,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€722,672 | -€796,380 | -€73,709 | -10.2% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €395,815 | €422,052 | +€26,237 | +6.6% |
| Amounts payable after more than one year | 17 | €339,877 | €420,753 | +€80,876 | +23.8% |
| Financial debts | 170/4 | €265,415 | €0 | -€265,415 | -100.0% |
| Other amounts payable | 178/9 | €74,462 | €420,753 | +€346,291 | +465.1% |
| Amounts payable within one year | 42/48 | €54,189 | €1,000 | -€53,189 | -98.2% |
| Current portion of amounts payable after more than one year | 42 | €53,369 | €0 | -€53,369 | -100.0% |
| Trade debts | 44 | €819 | €1,000 | +€180 | +22.0% |
| Suppliers | 440/4 | €819 | €1,000 | +€180 | +22.0% |
| Accrued charges and deferred income | 492/3 | €1,749 | €300 | -€1,449 | -82.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €928 | €924 | -€5 | -0.5% |
| Other operating charges | 640/8 | €516 | €626 | +€110 | +21.3% |
| Gross operating margin | 9900 | -€2,546 | -€6,369 | -€3,823 | -150.2% |
| Operating profit (loss) | 9901 | -€3,990 | -€7,918 | -€3,928 | -98.5% |
| Financial charges | 65/66B | €26,109 | €65,790 | +€39,682 | +152.0% |
| Recurring financial charges | 65 | €26,109 | €15,790 | -€10,318 | -39.5% |
| Non-recurring financial charges | 66B | - | €50,000 | +€50,000 | |
| Profit (loss) for the period before taxes | 9903 | -€30,098 | -€73,709 | -€43,610 | -144.9% |
| Profit (loss) for the period | 9904 | -€30,098 | -€73,709 | -€43,610 | -144.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,098 | -€73,709 | -€43,610 | -144.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.