Wisewave: 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.
Wisewave
Largest movements
- Cash +€90,878
up €90,878 (+3,582%), from €2,537 to €93,415
mainly Other debts (+€128,641) and Net result for the year (+€111,229)
- Receivables within one year +€46,650
up €46,650 (+3,279%), from €1,423 to €48,073
of which Trade receivables: +€47,895
- Tangible fixed assets +€5,482
up €5,482 (+18.3%), from €29,882 to €35,364
of which Furniture and vehicles: +€6,267
- Other debts +€128,641
up €128,641 (+1,063%), from €12,106 to €140,747
- Reserves -€46,210
down €46,210 (-37.7%), from €122,410 to €76,200
of which Distributable reserves: -€46,210
- Profit (loss) carried forward +€36,889
up €36,889, from -€36,889 to €0
- Tax, wage and social debts +€23,895
up €23,895 (+168,272%), from €14 to €23,909
- Gross operating margin +€132,602
up €132,602 (+15,299%), from €867 to €133,469
- Taxes +€20,017
up €20,017 (+163,139%), from €12 to €20,029
- Financial charges +€2,082
up €2,082 (+773%), from €269 to €2,351
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 | €116,961 | €262,085 | +€145,124 | +124% |
| Fixed assets | 21/28 | €29,882 | €35,364 | +€5,482 | +18.3% |
| Tangible fixed assets | 22/27 | €29,882 | €35,364 | +€5,482 | +18.3% |
| Land and buildings | 22 | €26,545 | €25,939 | -€606 | -2.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,095 | €8,363 | +€6,267 | +299% |
| Other tangible fixed assets | 26 | €1,241 | €1,062 | -€179 | -14.5% |
| Current assets | 29/58 | €87,079 | €226,722 | +€139,643 | +160% |
| Amounts receivable after more than one year | 29 | €79,515 | €79,515 | = | 0.0% |
| Other amounts receivable | 291 | €79,515 | €79,515 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,423 | €48,073 | +€46,650 | +3,279% |
| Trade receivables | 40 | €69 | €47,964 | +€47,895 | +69,514% |
| Other amounts receivable | 41 | €1,354 | €108 | -€1,246 | -92.0% |
| Cash at bank and in hand | 54/58 | €2,537 | €93,415 | +€90,878 | +3,582% |
| Deferred charges and accrued income | 490/1 | €3,605 | €5,720 | +€2,115 | +58.7% |
| Total equity and liabilities | 10/49 | €116,961 | €262,085 | +€145,124 | +124% |
| Equity | 10/15 | €104,121 | €94,800 | -€9,321 | -9.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €122,410 | €76,200 | -€46,210 | -37.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €122,410 | €76,200 | -€46,210 | -37.7% |
| Profit (loss) carried forward | 14 | -€36,889 | €0 | +€36,889 | |
| Amounts payable | 17/49 | €12,840 | €167,285 | +€154,445 | +1,203% |
| Amounts payable within one year | 42/48 | €12,840 | €167,285 | +€154,445 | +1,203% |
| Trade debts | 44 | €719 | €2,630 | +€1,910 | +265% |
| Suppliers | 440/4 | €719 | €2,630 | +€1,910 | +265% |
| Taxes, remuneration and social security | 45 | €14 | €23,909 | +€23,895 | +168,272% |
| Taxes | 450/3 | €14 | €23,909 | +€23,895 | +168,272% |
| Other amounts payable | 47/48 | €12,106 | €140,747 | +€128,641 | +1,063% |
| Non-recurring operating income | 76A | €15,502 | €0 | -€15,502 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,462 | €1,772 | +€309 | +21.1% |
| Other operating charges | 640/8 | €0 | €476 | +€476 | |
| Gross operating margin | 9900 | €867 | €133,469 | +€132,602 | +15,299% |
| Operating profit (loss) | 9901 | -€596 | €131,221 | +€131,817 | |
| Financial income | 75/76B | €2,385 | €2,388 | +€2 | +0.1% |
| Recurring financial income | 75 | €2,385 | €2,388 | +€2 | +0.1% |
| Financial charges | 65/66B | €269 | €2,351 | +€2,082 | +773% |
| Recurring financial charges | 65 | €269 | €2,351 | +€2,082 | +773% |
| Profit (loss) for the period before taxes | 9903 | €1,520 | €131,258 | +€129,738 | +8,534% |
| Income taxes | 67/77 | €12 | €20,029 | +€20,017 | +163,139% |
| Profit (loss) for the period | 9904 | €1,508 | €111,229 | +€109,721 | +7,276% |
| Profit (loss) for the period to be appropriated | 9905 | €1,508 | €111,229 | +€109,721 | +7,276% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.