WISH MANAGEMENT: 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.
What changed
WISH MANAGEMENT
NACE 46.160, Agents in the wholesale of textiles, clothing, fur, footwear and leather goods
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€5,087
2024 · €172,453-€167,367
Equity
€206,203
2024 · €201,116+€5,087
Cash
€9,916
2024 · €28,549-€18,633
Balance sheet total
€1.7m
2024 · €1.7m-€52,570
Largest movements
Assets
- Tangible fixed assets -€45,215
down €45,215 (-2.6%), from €1.7m to €1.7m
of which Land and buildings: -€39,846
- Cash -€18,633
down €18,633 (-65.3%), from €28,549 to €9,916
mainly Debts after one year (-€39,350) and Other debts (-€14,929)
Equity and liabilities
- Debts after one year -€39,350
down €39,350 (-2.9%), from €1.4m to €1.3m
Income statement
- Gross operating margin -€499,927
down €499,927 (-86.2%), from €579,862 to €79,935
- Depreciation -€190,639
down €190,639 (-80.8%), from €236,034 to €45,395
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.
Result 2024
€172,453
Gross operating margin
-€499,927
Depreciation
+€190,639
Other operating charges
+€1,962
Financial income
+€58
Financial charges
+€5,712
Deferred taxes and other
+€134,188
Result 2025
€5,087
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€16,165
Investment
-€180
Financing
-€34,618
Cash 2024
€28,549
From operations (derived)
+€16,165
Net result for the year
+€5,087
Depreciation
+€45,395
Receivables within one year
-€11,868
Deferred charges and accrued income
+€590
Provisions
-€4,015
Trade debts
-€3,283
Tax, wage and social debts
-€1,020
Other debts
-€14,929
Accrued charges and deferred income
+€208
Investment (derived)
-€180
Investment in fixed assets (net)
-€180
Financing
-€34,618
Debts after one year
-€39,350
Current portion of long-term debt
+€4,731
Cash 2025
€9,916
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,748,532 | €1,695,962 | -€52,570 | -3.0% |
| Fixed assets | 21/28 | €1,715,351 | €1,670,136 | -€45,215 | -2.6% |
| Tangible fixed assets | 22/27 | €1,715,351 | €1,670,136 | -€45,215 | -2.6% |
| Land and buildings | 22 | €1,678,074 | €1,638,229 | -€39,846 | -2.4% |
| Furniture and vehicles | 24 | €37,277 | €31,752 | -€5,525 | -14.8% |
| Other tangible fixed assets | 26 | - | €156 | +€156 | |
| Current assets | 29/58 | €33,181 | €25,826 | -€7,355 | -22.2% |
| Amounts receivable within one year | 40/41 | €4,042 | €15,910 | +€11,868 | +294% |
| Trade receivables | 40 | - | €5,763 | +€5,763 | |
| Other amounts receivable | 41 | €4,042 | €10,147 | +€6,105 | +151% |
| Cash at bank and in hand | 54/58 | €28,549 | €9,916 | -€18,633 | -65.3% |
| Deferred charges and accrued income | 490/1 | €590 | - | -€590 | |
| Total equity and liabilities | 10/49 | €1,748,532 | €1,695,962 | -€52,570 | -3.0% |
| Equity | 10/15 | €201,116 | €206,203 | +€5,087 | +2.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €447,287 | €435,243 | -€12,045 | -2.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €390,520 | €378,475 | -€12,045 | -3.1% |
| Distributable reserves | 133 | €54,908 | €54,908 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€252,371 | -€235,240 | +€17,131 | +6.8% |
| Provisions and deferred taxes | 16 | €130,173 | €126,158 | -€4,015 | -3.1% |
| Deferred taxes | 168 | €130,173 | €126,158 | -€4,015 | -3.1% |
| Amounts payable | 17/49 | €1,417,243 | €1,363,601 | -€53,642 | -3.8% |
| Amounts payable after more than one year | 17 | €1,354,285 | €1,314,935 | -€39,350 | -2.9% |
| Financial debts | 170/4 | €1,354,285 | €1,314,935 | -€39,350 | -2.9% |
| Amounts payable within one year | 42/48 | €62,681 | €48,181 | -€14,500 | -23.1% |
| Current portion of amounts payable after more than one year | 42 | €37,828 | €42,559 | +€4,731 | +12.5% |
| Trade debts | 44 | €3,346 | €63 | -€3,283 | -98.1% |
| Suppliers | 440/4 | €3,346 | €63 | -€3,283 | -98.1% |
| Taxes, remuneration and social security | 45 | €1,020 | - | -€1,020 | |
| Taxes | 450/3 | €1,020 | - | -€1,020 | |
| Other amounts payable | 47/48 | €20,487 | €5,559 | -€14,929 | -72.9% |
| Accrued charges and deferred income | 492/3 | €277 | €486 | +€208 | +75.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €236,034 | €45,395 | -€190,639 | -80.8% |
| Other operating charges | 640/8 | €2,205 | €242 | -€1,962 | -89.0% |
| Gross operating margin | 9900 | €579,862 | €79,935 | -€499,927 | -86.2% |
| Operating profit (loss) | 9901 | €341,623 | €34,298 | -€307,325 | -90.0% |
| Financial income | 75/76B | - | €58 | +€58 | |
| Recurring financial income | 75 | - | €58 | +€58 | |
| Financial charges | 65/66B | €38,997 | €33,284 | -€5,712 | -14.6% |
| Recurring financial charges | 65 | €38,997 | €33,284 | -€5,712 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €302,627 | €1,072 | -€301,555 | -99.6% |
| Transfer from deferred taxes | 780 | €2,319 | €4,015 | +€1,696 | +73.2% |
| Transfer to deferred taxes | 680 | €132,492 | - | -€132,492 | |
| Profit (loss) for the period | 9904 | €172,453 | €5,087 | -€167,367 | -97.1% |
| Transfer from tax-exempt reserves | 789 | €6,956 | €12,045 | +€5,089 | +73.2% |
| Transfer to tax-exempt reserves | 689 | €397,476 | - | -€397,476 | |
| Profit (loss) for the period to be appropriated | 9905 | -€218,067 | €17,131 | +€235,198 |
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 18 October 2026 via checked.be.