WISELY WICKED: 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.
WISELY WICKED
Largest movements
- Cash +€38,341
up €38,341 (+142.7%), from €26,864 to €65,205
mainly Net result for the year (+€23,391) and Other debts (+€22,906)
- Receivables within one year -€20,255
down €20,255 (-34.4%), from €58,951 to €38,697
of which Trade receivables: -€19,550
- Other debts +€22,906
up €22,906 (+81.8%), from €27,997 to €50,903
- Reserves -€11,659
no longer reported in 2025 (was €11,659)
- Tax, wage and social debts +€3,810
up €3,810 (+16.5%), from €23,059 to €26,868
- Trade debts +€2,869
up €2,869 (+55.1%), from €5,204 to €8,073
- Gross operating margin -€6,297
down €6,297 (-15.2%), from €41,526 to €35,229
- Financial charges -€2,982
down €2,982 (-93.4%), from €3,193 to €211
- Taxes -€2,112
down €2,112 (-20.3%), from €10,421 to €8,309
- Depreciation -€1,520
down €1,520 (-78.6%), from €1,933 to €413
- Other operating charges +€1,304
up €1,304 (+49.0%), from €2,660 to €3,965
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 | €86,519 | €104,445 | +€17,926 | +20.7% |
| Fixed assets | 21/28 | €393 | €290 | -€103 | -26.2% |
| Tangible fixed assets | 22/27 | €343 | €240 | -€103 | -30.0% |
| Furniture and vehicles | 24 | €343 | €240 | -€103 | -30.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €86,126 | €104,155 | +€18,029 | +20.9% |
| Amounts receivable within one year | 40/41 | €58,951 | €38,697 | -€20,255 | -34.4% |
| Trade receivables | 40 | €53,698 | €34,147 | -€19,550 | -36.4% |
| Other amounts receivable | 41 | €5,253 | €4,549 | -€704 | -13.4% |
| Cash at bank and in hand | 54/58 | €26,864 | €65,205 | +€38,341 | +142.7% |
| Deferred charges and accrued income | 490/1 | €310 | €253 | -€57 | -18.5% |
| Total equity and liabilities | 10/49 | €86,519 | €104,445 | +€17,926 | +20.7% |
| Equity | 10/15 | €30,259 | €18,600 | -€11,659 | -38.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,659 | - | -€11,659 | |
| Distributable reserves | 133 | €11,659 | - | -€11,659 | |
| Amounts payable | 17/49 | €56,260 | €85,845 | +€29,585 | +52.6% |
| Amounts payable within one year | 42/48 | €56,260 | €85,845 | +€29,585 | +52.6% |
| Trade debts | 44 | €5,204 | €8,073 | +€2,869 | +55.1% |
| Suppliers | 440/4 | €5,204 | €8,073 | +€2,869 | +55.1% |
| Taxes, remuneration and social security | 45 | €23,059 | €26,868 | +€3,810 | +16.5% |
| Taxes | 450/3 | €23,059 | €26,868 | +€3,810 | +16.5% |
| Other amounts payable | 47/48 | €27,997 | €50,903 | +€22,906 | +81.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,933 | €413 | -€1,520 | -78.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€1,060 | -€1,060 | |
| Other operating charges | 640/8 | €2,660 | €3,965 | +€1,304 | +49.0% |
| Gross operating margin | 9900 | €41,526 | €35,229 | -€6,297 | -15.2% |
| Operating profit (loss) | 9901 | €36,933 | €31,911 | -€5,022 | -13.6% |
| Financial income | 75/76B | €1 | €0 | -€0 | -30.2% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -30.2% |
| Financial charges | 65/66B | €3,193 | €211 | -€2,982 | -93.4% |
| Recurring financial charges | 65 | €3,193 | €211 | -€2,982 | -93.4% |
| Profit (loss) for the period before taxes | 9903 | €33,740 | €31,700 | -€2,040 | -6.0% |
| Income taxes | 67/77 | €10,421 | €8,309 | -€2,112 | -20.3% |
| Profit (loss) for the period | 9904 | €23,319 | €23,391 | +€72 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,319 | €23,391 | +€72 | +0.3% |
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 6 October 2026 via checked.be.