WISKON TEC: 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.
WISKON TEC
Largest movements
- Stocks and contracts -€100,902
down €100,902 (-29.7%), from €339,456 to €238,554
- Receivables within one year +€32,366
up €32,366 (+15.1%), from €214,810 to €247,176
of which Trade receivables: +€93,911
- Tangible fixed assets -€25,161
down €25,161 (-17.8%), from €141,452 to €116,290
of which Plant, machinery and equipment: -€15,784
- Cash -€15,729
down €15,729 (-47.2%), from €33,326 to €17,597
mainly Other debts (-€116,955) and Receivables within one year (-€32,366)
- Other debts -€116,955
down €116,955 (-33.6%), from €347,830 to €230,875
- Trade debts +€11,444
up €11,444 (+15.3%), from €74,744 to €86,187
- Profit (loss) carried forward +€8,578
up €8,578 (+3.0%), from €286,922 to €295,499
- Current portion of long-term debt -€7,978
down €7,978 (-100%), from €7,978 to €0
- Staff costs -€21,017
down €21,017 (-33.4%), from €63,016 to €41,999
- Depreciation -€6,869
down €6,869 (-21.4%), from €32,030 to €25,161
- Other operating charges +€5,142
up €5,142 (+287%), from €1,794 to €6,935
- Gross operating margin -€2,648
down €2,648 (-3.1%), from €86,185 to €83,537
- Financial income +€1,834
up €1,834 (+102%), from €1,802 to €3,636
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 | €734,184 | €622,289 | -€111,896 | -15.2% |
| Fixed assets | 21/28 | €141,652 | €116,490 | -€25,161 | -17.8% |
| Tangible fixed assets | 22/27 | €141,452 | €116,290 | -€25,161 | -17.8% |
| Land and buildings | 22 | €106,286 | €97,772 | -€8,514 | -8.0% |
| Plant, machinery and equipment | 23 | €32,727 | €16,943 | -€15,784 | -48.2% |
| Furniture and vehicles | 24 | €2,439 | €1,575 | -€864 | -35.4% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €592,533 | €505,798 | -€86,734 | -14.6% |
| Stocks and contracts in progress | 3 | €339,456 | €238,554 | -€100,902 | -29.7% |
| Stocks | 30/36 | €339,456 | €238,554 | -€100,902 | -29.7% |
| Amounts receivable within one year | 40/41 | €214,810 | €247,176 | +€32,366 | +15.1% |
| Trade receivables | 40 | €104,460 | €198,371 | +€93,911 | +89.9% |
| Other amounts receivable | 41 | €110,350 | €48,805 | -€61,545 | -55.8% |
| Cash at bank and in hand | 54/58 | €33,326 | €17,597 | -€15,729 | -47.2% |
| Deferred charges and accrued income | 490/1 | €4,941 | €2,472 | -€2,469 | -50.0% |
| Total equity and liabilities | 10/49 | €734,184 | €622,289 | -€111,896 | -15.2% |
| Equity | 10/15 | €294,982 | €303,559 | +€8,578 | +2.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €286,922 | €295,499 | +€8,578 | +3.0% |
| Amounts payable | 17/49 | €439,203 | €318,729 | -€120,473 | -27.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €434,703 | €318,729 | -€115,973 | -26.7% |
| Current portion of amounts payable after more than one year | 42 | €7,978 | €0 | -€7,978 | -100% |
| Trade debts | 44 | €74,744 | €86,187 | +€11,444 | +15.3% |
| Suppliers | 440/4 | €74,744 | €86,187 | +€11,444 | +15.3% |
| Taxes, remuneration and social security | 45 | €4,151 | €1,667 | -€2,484 | -59.8% |
| Taxes | 450/3 | €31 | €62 | +€31 | +100% |
| Remuneration and social security | 454/9 | €4,120 | €1,604 | -€2,516 | -61.1% |
| Other amounts payable | 47/48 | €347,830 | €230,875 | -€116,955 | -33.6% |
| Accrued charges and deferred income | 492/3 | €4,500 | €0 | -€4,500 | -100% |
| Remuneration, social security and pensions | 62 | €63,016 | €41,999 | -€21,017 | -33.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,030 | €25,161 | -€6,869 | -21.4% |
| Other operating charges | 640/8 | €1,794 | €6,935 | +€5,142 | +287% |
| Gross operating margin | 9900 | €86,185 | €83,537 | -€2,648 | -3.1% |
| Operating profit (loss) | 9901 | -€10,654 | €9,441 | +€20,096 | |
| Financial income | 75/76B | €1,802 | €3,636 | +€1,834 | +102% |
| Recurring financial income | 75 | €1,802 | €3,636 | +€1,834 | +102% |
| Financial charges | 65/66B | €3,023 | €3,850 | +€827 | +27.4% |
| Recurring financial charges | 65 | €3,023 | €3,850 | +€827 | +27.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,875 | €9,228 | +€21,103 | |
| Income taxes | 67/77 | €0 | €651 | +€651 | |
| Profit (loss) for the period | 9904 | -€11,875 | €8,578 | +€20,452 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,875 | €8,578 | +€20,452 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.