WiseUp: 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.
WiseUp
Largest movements
- Receivables within one year +€14,718
up €14,718 (+188%), from €7,835 to €22,553
of which Trade receivables: +€16,553
- Cash +€3,901
up €3,901 (+32.1%), from €12,154 to €16,054
mainly Other debts (+€13,862) and Tax, wage and social debts (+€6,428)
- Deferred charges and accrued income +€3,632
new in 2025: €3,632
- Tangible fixed assets -€2,810
down €2,810 (-21.1%), from €13,336 to €10,526
- Other debts +€13,862
up €13,862, from €0 to €13,862
- Tax, wage and social debts +€6,428
up €6,428 (+763%), from €842 to €7,270
of which Taxes: +€6,428
- Trade debts -€2,339
down €2,339 (-14.1%), from €16,567 to €14,229
- Profit (loss) carried forward +€2,013
up €2,013 (+14.8%), from €13,632 to €15,645
- Gross operating margin +€34,406
up €34,406, from -€28,367 to €6,039
- Depreciation +€2,097
up €2,097 (+294%), from €713 to €2,810
- Other operating charges +€552
up €552 (+90.1%), from €612 to €1,164
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 | €33,494 | €53,405 | +€19,911 | +59.4% |
| Fixed assets | 21/28 | €13,506 | €11,166 | -€2,340 | -17.3% |
| Tangible fixed assets | 22/27 | €13,336 | €10,526 | -€2,810 | -21.1% |
| Furniture and vehicles | 24 | €13,336 | €10,526 | -€2,810 | -21.1% |
| Financial fixed assets | 28 | €170 | €640 | +€470 | +276% |
| Current assets | 29/58 | €19,988 | €42,239 | +€22,251 | +111% |
| Amounts receivable within one year | 40/41 | €7,835 | €22,553 | +€14,718 | +188% |
| Trade receivables | 40 | €6,000 | €22,553 | +€16,553 | +276% |
| Other amounts receivable | 41 | €1,835 | €0 | -€1,835 | -100% |
| Cash at bank and in hand | 54/58 | €12,154 | €16,054 | +€3,901 | +32.1% |
| Deferred charges and accrued income | 490/1 | - | €3,632 | +€3,632 | |
| Total equity and liabilities | 10/49 | €33,494 | €53,405 | +€19,911 | +59.4% |
| Equity | 10/15 | €15,632 | €17,645 | +€2,013 | +12.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,632 | €15,645 | +€2,013 | +14.8% |
| Amounts payable | 17/49 | €17,863 | €35,760 | +€17,898 | +100% |
| Amounts payable within one year | 42/48 | €17,410 | €35,361 | +€17,951 | +103% |
| Trade debts | 44 | €16,567 | €14,229 | -€2,339 | -14.1% |
| Suppliers | 440/4 | €16,567 | €14,229 | -€2,339 | -14.1% |
| Taxes, remuneration and social security | 45 | €842 | €7,270 | +€6,428 | +763% |
| Taxes | 450/3 | €842 | €7,270 | +€6,428 | +763% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €13,862 | +€13,862 | |
| Accrued charges and deferred income | 492/3 | €453 | €400 | -€53 | -11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €713 | €2,810 | +€2,097 | +294% |
| Other operating charges | 640/8 | €612 | €1,164 | +€552 | +90.1% |
| Gross operating margin | 9900 | -€28,367 | €6,039 | +€34,406 | |
| Operating profit (loss) | 9901 | -€29,693 | €2,065 | +€31,758 | |
| Financial income | 75/76B | €4 | €0 | -€4 | -100% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100% |
| Financial charges | 65/66B | €48 | €52 | +€4 | +8.4% |
| Recurring financial charges | 65 | €48 | €52 | +€4 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | -€29,737 | €2,013 | +€31,750 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€29,737 | €2,013 | +€31,750 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,737 | €2,013 | +€31,750 |
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 13 October 2026 via checked.be.