WISEGUYS: 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.
WISEGUYS
Largest movements
- Receivables within one year -€14,353
down €14,353 (-30.3%), from €47,400 to €33,046
of which Trade receivables: -€12,407
- Cash -€10,006
down €10,006 (-35.7%), from €28,058 to €18,052
mainly Trade debts (-€17,808) and Accrued charges and deferred income (-€7,254)
- Tangible fixed assets -€3,088
down €3,088 (-27.0%), from €11,449 to €8,362
of which Furniture and vehicles: -€3,681
- Financial fixed assets +€2,015
up €2,015 (+290%), from €694 to €2,709
- Trade debts -€17,808
down €17,808 (-43.8%), from €40,628 to €22,821
- Accrued charges and deferred income -€7,254
no longer reported in 2025 (was €7,254)
- Current portion of long-term debt -€3,493
no longer reported in 2025 (was €3,493)
- Other debts +€3,240
up €3,240 (+7.2%), from €45,065 to €48,305
- Tax, wage and social debts -€1,228
down €1,228 (-16.1%), from €7,640 to €6,411
- Staff costs -€31,133
down €31,133 (-99.2%), from €31,382 to €250
- Gross operating margin -€16,627
down €16,627 (-64.7%), from €25,681 to €9,055
- Other operating charges -€3,008
no longer reported in 2025 (was €3,008)
- Depreciation +€387
up €387 (+5.8%), from €6,616 to €7,003
- Financial charges +€317
up €317 (+59.4%), from €534 to €852
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 | €87,781 | €62,188 | -€25,593 | -29.2% |
| Fixed assets | 21/28 | €12,144 | €11,071 | -€1,073 | -8.8% |
| Tangible fixed assets | 22/27 | €11,449 | €8,362 | -€3,088 | -27.0% |
| Plant, machinery and equipment | 23 | €2,221 | €2,815 | +€593 | +26.7% |
| Furniture and vehicles | 24 | €9,228 | €5,547 | -€3,681 | -39.9% |
| Financial fixed assets | 28 | €694 | €2,709 | +€2,015 | +290% |
| Current assets | 29/58 | €75,637 | €51,117 | -€24,520 | -32.4% |
| Amounts receivable within one year | 40/41 | €47,400 | €33,046 | -€14,353 | -30.3% |
| Trade receivables | 40 | €45,453 | €33,046 | -€12,407 | -27.3% |
| Other amounts receivable | 41 | €1,947 | - | -€1,947 | |
| Cash at bank and in hand | 54/58 | €28,058 | €18,052 | -€10,006 | -35.7% |
| Deferred charges and accrued income | 490/1 | €180 | €18 | -€162 | -89.8% |
| Total equity and liabilities | 10/49 | €87,781 | €62,188 | -€25,593 | -29.2% |
| Equity | 10/15 | -€16,301 | -€15,350 | +€951 | +5.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,301 | -€18,350 | +€951 | +4.9% |
| Amounts payable | 17/49 | €104,081 | €77,537 | -€26,544 | -25.5% |
| Amounts payable within one year | 42/48 | €96,827 | €77,537 | -€19,290 | -19.9% |
| Current portion of amounts payable after more than one year | 42 | €3,493 | - | -€3,493 | |
| Trade debts | 44 | €40,628 | €22,821 | -€17,808 | -43.8% |
| Suppliers | 440/4 | €40,628 | €22,821 | -€17,808 | -43.8% |
| Taxes, remuneration and social security | 45 | €7,640 | €6,411 | -€1,228 | -16.1% |
| Taxes | 450/3 | €7,640 | €6,411 | -€1,228 | -16.1% |
| Other amounts payable | 47/48 | €45,065 | €48,305 | +€3,240 | +7.2% |
| Accrued charges and deferred income | 492/3 | €7,254 | - | -€7,254 | |
| Non-recurring operating income | 76A | - | €7,445 | +€7,445 | |
| Remuneration, social security and pensions | 62 | €31,382 | €250 | -€31,133 | -99.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,616 | €7,003 | +€387 | +5.8% |
| Other operating charges | 640/8 | €3,008 | - | -€3,008 | |
| Gross operating margin | 9900 | €25,681 | €9,055 | -€16,627 | -64.7% |
| Operating profit (loss) | 9901 | -€15,325 | €1,802 | +€17,127 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €534 | €852 | +€317 | +59.4% |
| Recurring financial charges | 65 | €534 | €852 | +€317 | +59.4% |
| Profit (loss) for the period before taxes | 9903 | -€15,859 | €951 | +€16,810 | |
| Profit (loss) for the period | 9904 | -€15,859 | €951 | +€16,810 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,859 | €951 | +€16,810 |
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 14 October 2026 via checked.be.