WisePulse: 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.
WisePulse
Largest movements
- Receivables within one year +€50,623
up €50,623 (+232.7%), from €21,758 to €72,381
of which Trade receivables: +€39,481
- Current investments +€25,003
new in 2025: €25,003
- Cash +€21,200
up €21,200 (+45.7%), from €46,414 to €67,614
mainly Net result for the year (+€75,512) and Tax, wage and social debts (+€21,761)
- Tangible fixed assets -€3,264
down €3,264 (-21.4%), from €15,247 to €11,983
of which Other tangible fixed assets: -€2,926
- Profit (loss) carried forward +€75,512
up €75,512 (+155.8%), from €48,479 to €123,991
- Tax, wage and social debts +€21,761
up €21,761 (+71.1%), from €30,590 to €52,351
- Trade debts -€4,820
down €4,820 (-93.4%), from €5,159 to €338
- Gross operating margin +€37,260
up €37,260 (+54.1%), from €68,906 to €106,167
- Taxes +€7,496
up €7,496 (+52.0%), from €14,416 to €21,912
- Depreciation +€4,062
up €4,062 (+898.1%), from €452 to €4,514
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 | €88,618 | €181,842 | +€93,224 | +105.2% |
| Fixed assets | 21/28 | €18,942 | €14,428 | -€4,514 | -23.8% |
| Intangible fixed assets | 21 | €3,695 | €2,445 | -€1,250 | -33.8% |
| Tangible fixed assets | 22/27 | €15,247 | €11,983 | -€3,264 | -21.4% |
| Furniture and vehicles | 24 | €988 | €649 | -€339 | -34.3% |
| Other tangible fixed assets | 26 | €14,259 | €11,334 | -€2,926 | -20.5% |
| Current assets | 29/58 | €69,676 | €167,414 | +€97,738 | +140.3% |
| Amounts receivable within one year | 40/41 | €21,758 | €72,381 | +€50,623 | +232.7% |
| Trade receivables | 40 | €14,538 | €54,019 | +€39,481 | +271.6% |
| Other amounts receivable | 41 | €7,220 | €18,362 | +€11,142 | +154.3% |
| Current investments | 50/53 | - | €25,003 | +€25,003 | |
| Cash at bank and in hand | 54/58 | €46,414 | €67,614 | +€21,200 | +45.7% |
| Deferred charges and accrued income | 490/1 | €1,504 | €2,416 | +€912 | +60.6% |
| Total equity and liabilities | 10/49 | €88,618 | €181,842 | +€93,224 | +105.2% |
| Equity | 10/15 | €50,979 | €126,491 | +€75,512 | +148.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,479 | €123,991 | +€75,512 | +155.8% |
| Amounts payable | 17/49 | €37,639 | €55,351 | +€17,711 | +47.1% |
| Amounts payable within one year | 42/48 | €37,639 | €55,047 | +€17,408 | +46.2% |
| Trade debts | 44 | €5,159 | €338 | -€4,820 | -93.4% |
| Suppliers | 440/4 | €5,159 | €338 | -€4,820 | -93.4% |
| Taxes, remuneration and social security | 45 | €30,590 | €52,351 | +€21,761 | +71.1% |
| Taxes | 450/3 | €30,590 | €52,351 | +€21,761 | +71.1% |
| Other amounts payable | 47/48 | €1,891 | €2,358 | +€467 | +24.7% |
| Accrued charges and deferred income | 492/3 | - | €304 | +€304 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €452 | €4,514 | +€4,062 | +898.1% |
| Other operating charges | 640/8 | €723 | €1,085 | +€361 | +50.0% |
| Gross operating margin | 9900 | €68,906 | €106,167 | +€37,260 | +54.1% |
| Operating profit (loss) | 9901 | €67,731 | €100,568 | +€32,837 | +48.5% |
| Financial income | 75/76B | €220 | €729 | +€509 | +231.1% |
| Recurring financial income | 75 | €220 | €729 | +€509 | +231.1% |
| Financial charges | 65/66B | €3,922 | €3,873 | -€49 | -1.3% |
| Recurring financial charges | 65 | €3,922 | €3,873 | -€49 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €64,029 | €97,424 | +€33,395 | +52.2% |
| Income taxes | 67/77 | €14,416 | €21,912 | +€7,496 | +52.0% |
| Profit (loss) for the period | 9904 | €49,613 | €75,512 | +€25,899 | +52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €49,613 | €75,512 | +€25,899 | +52.2% |
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 8 October 2026 via checked.be.