WISJ Designs: 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.
WISJ Designs
Largest movements
- Cash +€6,542
up €6,542 (+207%), from €3,160 to €9,702
mainly Net result for the year (+€17,185) and Receivables within one year (+€4,881)
- Receivables within one year -€4,881
down €4,881 (-67.4%), from €7,243 to €2,362
of which Trade receivables: -€5,159
- Tangible fixed assets -€4,355
down €4,355 (-13.9%), from €31,248 to €26,894
of which Other tangible fixed assets: -€3,081
- Profit (loss) carried forward +€17,185
up €17,185 (+57.7%), from -€29,809 to -€12,624
- Other debts -€14,239
down €14,239 (-58.1%), from €24,508 to €10,269
- Debts after one year -€6,000
down €6,000 (-15.4%), from €39,000 to €33,000
- Gross operating margin +€27,268
up €27,268, from -€2,814 to €24,454
- Financial charges +€906
up €906 (+58.8%), from €1,542 to €2,449
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 | €41,861 | €38,957 | -€2,903 | -6.9% |
| Fixed assets | 21/28 | €31,248 | €26,894 | -€4,355 | -13.9% |
| Tangible fixed assets | 22/27 | €31,248 | €26,894 | -€4,355 | -13.9% |
| Plant, machinery and equipment | 23 | €2,617 | €2,042 | -€575 | -22.0% |
| Furniture and vehicles | 24 | €5,336 | €4,637 | -€699 | -13.1% |
| Other tangible fixed assets | 26 | €23,295 | €20,214 | -€3,081 | -13.2% |
| Current assets | 29/58 | €10,612 | €12,064 | +€1,451 | +13.7% |
| Amounts receivable within one year | 40/41 | €7,243 | €2,362 | -€4,881 | -67.4% |
| Trade receivables | 40 | €7,243 | €2,084 | -€5,159 | -71.2% |
| Other amounts receivable | 41 | - | €278 | +€278 | |
| Cash at bank and in hand | 54/58 | €3,160 | €9,702 | +€6,542 | +207% |
| Deferred charges and accrued income | 490/1 | €210 | - | -€210 | |
| Total equity and liabilities | 10/49 | €41,861 | €38,957 | -€2,903 | -6.9% |
| Equity | 10/15 | -€27,809 | -€10,624 | +€17,185 | +61.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,809 | -€12,624 | +€17,185 | +57.7% |
| Amounts payable | 17/49 | €69,669 | €49,581 | -€20,088 | -28.8% |
| Amounts payable after more than one year | 17 | €39,000 | €33,000 | -€6,000 | -15.4% |
| Financial debts | 170/4 | €39,000 | €33,000 | -€6,000 | -15.4% |
| Amounts payable within one year | 42/48 | €30,669 | €16,581 | -€14,088 | -45.9% |
| Current portion of amounts payable after more than one year | 42 | €6,000 | €6,000 | = | 0.0% |
| Trade debts | 44 | - | €250 | +€250 | |
| Suppliers | 440/4 | - | €250 | +€250 | |
| Taxes, remuneration and social security | 45 | €162 | €63 | -€99 | -61.3% |
| Taxes | 450/3 | €162 | €63 | -€99 | -61.3% |
| Other amounts payable | 47/48 | €24,508 | €10,269 | -€14,239 | -58.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,355 | €4,355 | = | 0.0% |
| Other operating charges | 640/8 | €456 | €465 | +€10 | +2.1% |
| Gross operating margin | 9900 | -€2,814 | €24,454 | +€27,268 | |
| Operating profit (loss) | 9901 | -€7,624 | €19,634 | +€27,258 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,542 | €2,449 | +€906 | +58.8% |
| Recurring financial charges | 65 | €1,542 | €2,449 | +€906 | +58.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,165 | €17,185 | +€26,350 | |
| Profit (loss) for the period | 9904 | -€9,165 | €17,185 | +€26,350 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,165 | €17,185 | +€26,350 |
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 25 October 2026 via checked.be.