WISID: 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.
WISID
Largest movements
- Tangible fixed assets -€34,020
down €34,020 (-22.7%), from €149,599 to €115,579
of which Leasing and similar rights: -€27,260
- Cash +€11,644
up €11,644 (+123.4%), from €9,434 to €21,078
mainly Depreciation (+€38,939) and Net result for the year (+€11,002)
- Receivables within one year -€5,326
down €5,326 (-28.7%), from €18,528 to €13,202
of which Trade receivables: -€14,917
- Stocks and contracts +€3,081
up €3,081 (+102.0%), from €3,020 to €6,101
- Debts after one year -€42,808
down €42,808 (-40.5%), from €105,622 to €62,814
- Profit (loss) carried forward +€11,002
up €11,002 (+45.6%), from €24,107 to €35,109
- Current portion of long-term debt +€4,565
up €4,565 (+12.4%), from €36,890 to €41,454
- Trade debts +€2,297
up €2,297 (+65.0%), from €3,536 to €5,832
- Tax, wage and social debts +€1,848
up €1,848 (+880.2%), from €210 to €2,058
- Gross operating margin +€10,988
up €10,988 (+23.1%), from €47,617 to €58,605
- Taxes +€3,058
new in 2025: €3,058
- Financial charges -€948
down €948 (-15.7%), from €6,030 to €5,082
- Other operating charges -€847
down €847 (-61.5%), from €1,378 to €531
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 | €181,637 | €158,788 | -€22,849 | -12.6% |
| Fixed assets | 21/28 | €149,599 | €115,579 | -€34,020 | -22.7% |
| Tangible fixed assets | 22/27 | €149,599 | €115,579 | -€34,020 | -22.7% |
| Plant, machinery and equipment | 23 | €21,757 | €16,539 | -€5,218 | -24.0% |
| Furniture and vehicles | 24 | €3,426 | €1,884 | -€1,542 | -45.0% |
| Leasing and similar rights | 25 | €124,416 | €97,156 | -€27,260 | -21.9% |
| Current assets | 29/58 | €32,038 | €43,209 | +€11,171 | +34.9% |
| Stocks and contracts in progress | 3 | €3,020 | €6,101 | +€3,081 | +102.0% |
| Stocks | 30/36 | €3,020 | €6,101 | +€3,081 | +102.0% |
| Amounts receivable within one year | 40/41 | €18,528 | €13,202 | -€5,326 | -28.7% |
| Trade receivables | 40 | €14,917 | - | -€14,917 | |
| Other amounts receivable | 41 | €3,611 | €13,202 | +€9,591 | +265.6% |
| Cash at bank and in hand | 54/58 | €9,434 | €21,078 | +€11,644 | +123.4% |
| Deferred charges and accrued income | 490/1 | €1,056 | €2,828 | +€1,772 | +167.9% |
| Total equity and liabilities | 10/49 | €181,637 | €158,788 | -€22,849 | -12.6% |
| Equity | 10/15 | €30,107 | €41,109 | +€11,002 | +36.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,107 | €35,109 | +€11,002 | +45.6% |
| Amounts payable | 17/49 | €151,530 | €117,679 | -€33,851 | -22.3% |
| Amounts payable after more than one year | 17 | €105,622 | €62,814 | -€42,808 | -40.5% |
| Financial debts | 170/4 | €105,622 | €62,814 | -€42,808 | -40.5% |
| Amounts payable within one year | 42/48 | €45,907 | €54,865 | +€8,958 | +19.5% |
| Current portion of amounts payable after more than one year | 42 | €36,890 | €41,454 | +€4,565 | +12.4% |
| Trade debts | 44 | €3,536 | €5,832 | +€2,297 | +65.0% |
| Suppliers | 440/4 | €3,536 | €5,832 | +€2,297 | +65.0% |
| Taxes, remuneration and social security | 45 | €210 | €2,058 | +€1,848 | +880.2% |
| Taxes | 450/3 | €210 | €2,058 | +€1,848 | +880.2% |
| Other amounts payable | 47/48 | €5,272 | €5,520 | +€248 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,395 | €38,939 | +€544 | +1.4% |
| Other operating charges | 640/8 | €1,378 | €531 | -€847 | -61.5% |
| Gross operating margin | 9900 | €47,617 | €58,605 | +€10,988 | +23.1% |
| Operating profit (loss) | 9901 | €7,844 | €19,135 | +€11,290 | +143.9% |
| Financial income | 75/76B | €62 | €8 | -€54 | -87.6% |
| Recurring financial income | 75 | €62 | €8 | -€54 | -87.6% |
| Financial charges | 65/66B | €6,030 | €5,082 | -€948 | -15.7% |
| Recurring financial charges | 65 | €6,030 | €5,082 | -€948 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €1,876 | €14,060 | +€12,185 | +649.5% |
| Income taxes | 67/77 | - | €3,058 | +€3,058 | |
| Profit (loss) for the period | 9904 | €1,876 | €11,002 | +€9,126 | +486.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,876 | €11,002 | +€9,126 | +486.5% |
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 11 October 2026 via checked.be.