" WISHARE ": 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.
" WISHARE "
Largest movements
- Tangible fixed assets +€42,981
up €42,981 (+41.2%), from €104,246 to €147,227
- Receivables within one year +€12,874
up €12,874 (+46.3%), from €27,834 to €40,707
of which Trade receivables: +€11,429
- Deferred charges and accrued income -€3,293
down €3,293 (-59.1%), from €5,568 to €2,275
- Cash -€2,866
down €2,866 (-100.0%), from €2,866 to €0
mainly Investment in fixed assets (net) (-€102,179) and Net result for the year (-€38,659)
- Profit (loss) carried forward -€38,659
down €38,659 (-47.8%), from -€80,946 to -€119,604
- Debts after one year +€23,992
up €23,992 (+59.3%), from €40,425 to €64,418
- Current portion of long-term debt +€18,903
up €18,903 (+101.9%), from €18,543 to €37,447
- Contributions +€18,600
up €18,600 (+12.9%), from €143,922 to €162,522
- Other debts +€15,223
up €15,223 (+549.7%), from €2,769 to €17,993
- Depreciation +€25,940
up €25,940 (+78.6%), from €33,008 to €58,948
- Gross operating margin -€14,665
down €14,665 (-36.8%), from €39,801 to €25,135
- Other operating charges -€610
down €610 (-58.3%), from €1,046 to €437
- Financial income +€484
up €484 (+210491.3%), from €0 to €484
- Financial charges +€461
up €461 (+10.4%), from €4,433 to €4,894
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 | €144,513 | €194,459 | +€49,946 | +34.6% |
| Fixed assets | 21/28 | €108,246 | €151,477 | +€43,231 | +39.9% |
| Tangible fixed assets | 22/27 | €104,246 | €147,227 | +€42,981 | +41.2% |
| Furniture and vehicles | 24 | €104,246 | €147,227 | +€42,981 | +41.2% |
| Financial fixed assets | 28 | €4,000 | €4,250 | +€250 | +6.3% |
| Current assets | 29/58 | €36,267 | €42,982 | +€6,715 | +18.5% |
| Amounts receivable within one year | 40/41 | €27,834 | €40,707 | +€12,874 | +46.3% |
| Trade receivables | 40 | €22,978 | €34,407 | +€11,429 | +49.7% |
| Other amounts receivable | 41 | €4,856 | €6,300 | +€1,444 | +29.7% |
| Cash at bank and in hand | 54/58 | €2,866 | €0 | -€2,866 | -100.0% |
| Deferred charges and accrued income | 490/1 | €5,568 | €2,275 | -€3,293 | -59.1% |
| Total equity and liabilities | 10/49 | €144,513 | €194,459 | +€49,946 | +34.6% |
| Equity | 10/15 | €62,976 | €42,918 | -€20,059 | -31.9% |
| Contributions | 10/11 | €143,922 | €162,522 | +€18,600 | +12.9% |
| Contributions outside capital | 11 | €143,922 | €162,522 | +€18,600 | +12.9% |
| Other | 1109/19 | €143,922 | €162,522 | +€18,600 | +12.9% |
| Profit (loss) carried forward | 14 | -€80,946 | -€119,604 | -€38,659 | -47.8% |
| Amounts payable | 17/49 | €81,537 | €151,541 | +€70,005 | +85.9% |
| Amounts payable after more than one year | 17 | €40,425 | €64,418 | +€23,992 | +59.3% |
| Financial debts | 170/4 | €40,425 | €64,418 | +€23,992 | +59.3% |
| Amounts payable within one year | 42/48 | €41,103 | €87,124 | +€46,021 | +112.0% |
| Current portion of amounts payable after more than one year | 42 | €18,543 | €37,447 | +€18,903 | +101.9% |
| Financial debts | 43 | €0 | €2,669 | +€2,669 | |
| Credit institutions | 430/8 | €0 | €2,669 | +€2,669 | |
| Trade debts | 44 | €19,019 | €28,552 | +€9,534 | +50.1% |
| Suppliers | 440/4 | €19,019 | €28,552 | +€9,534 | +50.1% |
| Taxes, remuneration and social security | 45 | €772 | €463 | -€309 | -40.0% |
| Taxes | 450/3 | €772 | €463 | -€309 | -40.0% |
| Other amounts payable | 47/48 | €2,769 | €17,993 | +€15,223 | +549.7% |
| Accrued charges and deferred income | 492/3 | €9 | €0 | -€9 | -100.0% |
| Non-recurring operating income | 76A | €2,893 | €1,200 | -€1,693 | -58.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,008 | €58,948 | +€25,940 | +78.6% |
| Other operating charges | 640/8 | €1,046 | €437 | -€610 | -58.3% |
| Non-recurring operating charges | 66A | €18,615 | €0 | -€18,615 | -100.0% |
| Gross operating margin | 9900 | €39,801 | €25,135 | -€14,665 | -36.8% |
| Operating profit (loss) | 9901 | -€12,868 | -€34,249 | -€21,381 | -166.1% |
| Financial income | 75/76B | €0 | €484 | +€484 | +210491.3% |
| Recurring financial income | 75 | €0 | €484 | +€484 | +210491.3% |
| Financial charges | 65/66B | €4,433 | €4,894 | +€461 | +10.4% |
| Recurring financial charges | 65 | €4,433 | €4,894 | +€461 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | -€17,301 | -€38,659 | -€21,358 | -123.4% |
| Profit (loss) for the period | 9904 | -€17,301 | -€38,659 | -€21,358 | -123.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,301 | -€38,659 | -€21,358 | -123.4% |
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 10 October 2026 via checked.be.