WISIAN: what changed
Two fiscal 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.
WISIAN
Largest movements
- Tangible fixed assets -€16,568
down €16,568 (-4.2%), from €397,116 to €380,547
of which Land and buildings: -€19,539
- Cash +€16,502
up €16,502 (+12.4%), from €132,860 to €149,362
mainly Net result for the year (+€37,166) and Depreciation (+€20,881)
- Deferred charges and accrued income +€12,346
up €12,346 (+263.4%), from €4,687 to €17,033
- Receivables within one year +€11,329
up €11,329 (+9.8%), from €116,176 to €127,504
- Profit (loss) carried forward +€37,166
up €37,166 (+9.3%), from €399,140 to €436,307
- Tax, wage and social debts -€10,888
no longer reported in 2025 (was €10,888)
- Revaluation surpluses -€8,446
down €8,446 (-9.1%), from €92,860 to €84,415
- Gross operating margin -€27,522
down €27,522 (-24.5%), from €112,432 to €84,910
- Taxes -€8,267
down €8,267 (-39.6%), from €20,888 to €12,621
- Financial income -€2,213
no longer reported in 2025 (was €2,213)
of which Non-recurring financial income: -€2,207
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 | €650,839 | €674,447 | +€23,608 | +3.6% |
| Fixed assets | 21/28 | €397,116 | €380,547 | -€16,568 | -4.2% |
| Tangible fixed assets | 22/27 | €397,116 | €380,547 | -€16,568 | -4.2% |
| Land and buildings | 22 | €395,541 | €376,002 | -€19,539 | -4.9% |
| Plant, machinery and equipment | 23 | €1,575 | €4,545 | +€2,970 | +188.6% |
| Current assets | 29/58 | €253,723 | €293,899 | +€40,176 | +15.8% |
| Amounts receivable within one year | 40/41 | €116,176 | €127,504 | +€11,329 | +9.8% |
| Other amounts receivable | 41 | €116,176 | €127,504 | +€11,329 | +9.8% |
| Cash at bank and in hand | 54/58 | €132,860 | €149,362 | +€16,502 | +12.4% |
| Deferred charges and accrued income | 490/1 | €4,687 | €17,033 | +€12,346 | +263.4% |
| Total equity and liabilities | 10/49 | €650,839 | €674,447 | +€23,608 | +3.6% |
| Equity | 10/15 | €519,305 | €548,026 | +€28,721 | +5.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €92,860 | €84,415 | -€8,446 | -9.1% |
| Reserves | 13 | €8,713 | €8,713 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,713 | €8,713 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,713 | €8,713 | = | 0.0% |
| Profit (loss) carried forward | 14 | €399,140 | €436,307 | +€37,166 | +9.3% |
| Amounts payable | 17/49 | €131,533 | €126,420 | -€5,113 | -3.9% |
| Amounts payable within one year | 42/48 | €128,800 | €124,504 | -€4,296 | -3.3% |
| Trade debts | 44 | €4,672 | €11,064 | +€6,392 | +136.8% |
| Suppliers | 440/4 | €4,672 | €11,064 | +€6,392 | +136.8% |
| Taxes, remuneration and social security | 45 | €10,888 | - | -€10,888 | |
| Taxes | 450/3 | €10,888 | - | -€10,888 | |
| Other amounts payable | 47/48 | €113,241 | €113,441 | +€200 | +0.2% |
| Accrued charges and deferred income | 492/3 | €2,733 | €1,916 | -€817 | -29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,807 | €20,881 | +€74 | +0.4% |
| Other operating charges | 640/8 | €13,501 | €14,182 | +€681 | +5.0% |
| Gross operating margin | 9900 | €112,432 | €84,910 | -€27,522 | -24.5% |
| Operating profit (loss) | 9901 | €78,124 | €49,848 | -€28,277 | -36.2% |
| Financial income | 75/76B | €2,213 | - | -€2,213 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Non-recurring financial income | 76B | €2,207 | - | -€2,207 | |
| Financial charges | 65/66B | €87 | €60 | -€27 | -31.4% |
| Recurring financial charges | 65 | €87 | €60 | -€27 | -31.4% |
| Profit (loss) for the period before taxes | 9903 | €80,250 | €49,788 | -€30,463 | -38.0% |
| Income taxes | 67/77 | €20,888 | €12,621 | -€8,267 | -39.6% |
| Profit (loss) for the period | 9904 | €59,362 | €37,166 | -€22,195 | -37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €59,362 | €37,166 | -€22,195 | -37.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.