WISH: 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.
WISH
Largest movements
- Tangible fixed assets -€19,504
down €19,504 (-26.4%), from €73,961 to €54,457
of which Leasing and similar rights: -€12,805
- Receivables within one year +€8,725
up €8,725 (+53.6%), from €16,281 to €25,006
of which Other amounts receivable: +€8,297
- Receivables after one year +€4,344
up €4,344 (+2.1%), from €206,707 to €211,051
- Profit (loss) carried forward -€12,277
down €12,277 (-10.1%), from €121,668 to €109,391
- Trade debts +€4,703
up €4,703 (+85.6%), from €5,493 to €10,197
- Depreciation -€4,269
down €4,269 (-18.0%), from €23,773 to €19,504
- Gross operating margin +€3,854
up €3,854 (+112%), from €3,441 to €7,294
- Other operating charges -€753
down €753 (-19.2%), from €3,915 to €3,162
- Financial income +€522
up €522 (+11.9%), from €4,388 to €4,910
- Financial charges +€199
up €199 (+16.6%), from €1,199 to €1,398
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 | €299,138 | €291,411 | -€7,727 | -2.6% |
| Fixed assets | 21/28 | €73,961 | €54,457 | -€19,504 | -26.4% |
| Tangible fixed assets | 22/27 | €73,961 | €54,457 | -€19,504 | -26.4% |
| Furniture and vehicles | 24 | €1,986 | - | -€1,986 | |
| Leasing and similar rights | 25 | €36,218 | €23,413 | -€12,805 | -35.4% |
| Other tangible fixed assets | 26 | €35,757 | €31,043 | -€4,713 | -13.2% |
| Current assets | 29/58 | €225,177 | €236,954 | +€11,777 | +5.2% |
| Amounts receivable after more than one year | 29 | €206,707 | €211,051 | +€4,344 | +2.1% |
| Other amounts receivable | 291 | €206,707 | €211,051 | +€4,344 | +2.1% |
| Amounts receivable within one year | 40/41 | €16,281 | €25,006 | +€8,725 | +53.6% |
| Trade receivables | 40 | €6,331 | €6,759 | +€428 | +6.8% |
| Other amounts receivable | 41 | €9,951 | €18,247 | +€8,297 | +83.4% |
| Current investments | 50/53 | €2 | €802 | +€801 | +50,680% |
| Cash at bank and in hand | 54/58 | €1,503 | - | -€1,503 | |
| Deferred charges and accrued income | 490/1 | €684 | €95 | -€589 | -86.1% |
| Total equity and liabilities | 10/49 | €299,138 | €291,411 | -€7,727 | -2.6% |
| Equity | 10/15 | €247,619 | €235,342 | -€12,277 | -5.0% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €119,745 | €119,745 | = | 0.0% |
| Distributable reserves | 133 | €119,745 | €119,745 | = | 0.0% |
| Profit (loss) carried forward | 14 | €121,668 | €109,391 | -€12,277 | -10.1% |
| Amounts payable | 17/49 | €51,519 | €56,069 | +€4,550 | +8.8% |
| Amounts payable after more than one year | 17 | €250 | €250 | = | 0.0% |
| Financial debts | 170/4 | €250 | €250 | = | 0.0% |
| Amounts payable within one year | 42/48 | €51,254 | €55,819 | +€4,564 | +8.9% |
| Financial debts | 43 | €8,941 | €8,749 | -€192 | -2.1% |
| Credit institutions | 430/8 | €8,941 | €8,749 | -€192 | -2.1% |
| Trade debts | 44 | €5,493 | €10,197 | +€4,703 | +85.6% |
| Suppliers | 440/4 | €5,493 | €10,197 | +€4,703 | +85.6% |
| Taxes, remuneration and social security | 45 | €784 | €609 | -€175 | -22.3% |
| Taxes | 450/3 | €784 | €609 | -€175 | -22.3% |
| Other amounts payable | 47/48 | €36,035 | €36,263 | +€228 | +0.6% |
| Accrued charges and deferred income | 492/3 | €14 | - | -€14 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,773 | €19,504 | -€4,269 | -18.0% |
| Other operating charges | 640/8 | €3,915 | €3,162 | -€753 | -19.2% |
| Gross operating margin | 9900 | €3,441 | €7,294 | +€3,854 | +112% |
| Operating profit (loss) | 9901 | -€24,247 | -€15,371 | +€8,876 | +36.6% |
| Financial income | 75/76B | €4,388 | €4,910 | +€522 | +11.9% |
| Recurring financial income | 75 | €4,388 | €4,910 | +€522 | +11.9% |
| Financial charges | 65/66B | €1,199 | €1,398 | +€199 | +16.6% |
| Recurring financial charges | 65 | €1,199 | €1,398 | +€199 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | -€21,058 | -€11,859 | +€9,199 | +43.7% |
| Income taxes | 67/77 | €402 | €418 | +€16 | +4.0% |
| Profit (loss) for the period | 9904 | -€21,460 | -€12,277 | +€9,183 | +42.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,460 | -€12,277 | +€9,183 | +42.8% |
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 18 October 2026 via checked.be.