WiseAndSpice: 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.
WiseAndSpice
Largest movements
- Cash -€64,552
down €64,552 (-92.9%), from €69,503 to €4,952
mainly Other debts (-€77,031) and Current investments (-€60,360)
- Current investments +€60,360
up €60,360 (+22.3%), from €271,266 to €331,625
- Receivables within one year -€23,854
down €23,854 (-44.0%), from €54,256 to €30,401
of which Other amounts receivable: -€37,215
- Other debts -€77,031
down €77,031 (-99.6%), from €77,350 to €319
- Reserves +€68,426
up €68,426 (+24.1%), from €284,218 to €352,645
- Tax, wage and social debts -€19,230
down €19,230 (-64.6%), from €29,786 to €10,556
of which Taxes: -€22,730
- Trade debts +€4,015
up €4,015 (+298%), from €1,347 to €5,362
- Gross operating margin -€63,994
down €63,994 (-42.2%), from €151,698 to €87,704
- Taxes -€10,498
down €10,498 (-28.1%), from €37,313 to €26,814
- Financial income +€5,184
up €5,184 (+148%), from €3,501 to €8,685
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 | €396,796 | €371,882 | -€24,914 | -6.3% |
| Fixed assets | 21/28 | €468 | €134 | -€334 | -71.3% |
| Tangible fixed assets | 22/27 | €468 | €134 | -€334 | -71.3% |
| Plant, machinery and equipment | 23 | €339 | €100 | -€239 | -70.6% |
| Furniture and vehicles | 24 | €129 | €35 | -€95 | -73.2% |
| Current assets | 29/58 | €396,327 | €371,747 | -€24,580 | -6.2% |
| Amounts receivable within one year | 40/41 | €54,256 | €30,401 | -€23,854 | -44.0% |
| Trade receivables | 40 | €17,041 | €30,401 | +€13,360 | +78.4% |
| Other amounts receivable | 41 | €37,215 | - | -€37,215 | |
| Current investments | 50/53 | €271,266 | €331,625 | +€60,360 | +22.3% |
| Cash at bank and in hand | 54/58 | €69,503 | €4,952 | -€64,552 | -92.9% |
| Deferred charges and accrued income | 490/1 | €1,303 | €4,769 | +€3,466 | +266% |
| Total equity and liabilities | 10/49 | €396,796 | €371,882 | -€24,914 | -6.3% |
| Equity | 10/15 | €287,218 | €355,645 | +€68,426 | +23.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €284,218 | €352,645 | +€68,426 | +24.1% |
| Distributable reserves | 133 | €284,218 | €352,645 | +€68,426 | +24.1% |
| Amounts payable | 17/49 | €109,577 | €16,237 | -€93,340 | -85.2% |
| Amounts payable within one year | 42/48 | €108,484 | €16,237 | -€92,247 | -85.0% |
| Trade debts | 44 | €1,347 | €5,362 | +€4,015 | +298% |
| Suppliers | 440/4 | €1,347 | €5,362 | +€4,015 | +298% |
| Taxes, remuneration and social security | 45 | €29,786 | €10,556 | -€19,230 | -64.6% |
| Taxes | 450/3 | €29,786 | €7,056 | -€22,730 | -76.3% |
| Remuneration and social security | 454/9 | - | €3,500 | +€3,500 | |
| Other amounts payable | 47/48 | €77,350 | €319 | -€77,031 | -99.6% |
| Accrued charges and deferred income | 492/3 | €1,094 | - | -€1,094 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €433 | €334 | -€99 | -22.9% |
| Other operating charges | 640/8 | €1,170 | €776 | -€394 | -33.6% |
| Gross operating margin | 9900 | €151,698 | €87,704 | -€63,994 | -42.2% |
| Operating profit (loss) | 9901 | €150,095 | €86,594 | -€63,501 | -42.3% |
| Financial income | 75/76B | €3,501 | €8,685 | +€5,184 | +148% |
| Recurring financial income | 75 | €3,501 | €8,685 | +€5,184 | +148% |
| Financial charges | 65/66B | €78 | €38 | -€40 | -51.0% |
| Recurring financial charges | 65 | €78 | €38 | -€40 | -51.0% |
| Profit (loss) for the period before taxes | 9903 | €153,518 | €95,241 | -€58,277 | -38.0% |
| Income taxes | 67/77 | €37,313 | €26,814 | -€10,498 | -28.1% |
| Profit (loss) for the period | 9904 | €116,205 | €68,426 | -€47,779 | -41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €116,205 | €68,426 | -€47,779 | -41.1% |
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 15 October 2026 via checked.be.