WISO MANAGEMENT: 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.
WISO MANAGEMENT
Largest movements
- Tangible fixed assets -€18,985
down €18,985 (-25.8%), from €73,592 to €54,607
of which Furniture and vehicles: -€18,691
- Cash +€9,741
up €9,741 (+49.8%), from €19,560 to €29,302
mainly Net result for the year (+€97,221) and Other debts (+€82,417)
- Receivables within one year +€3,122
up €3,122 (+6.3%), from €49,570 to €52,692
of which Trade receivables: +€3,508
- Deferred charges and accrued income +€1,951
up €1,951 (+471%), from €414 to €2,365
- Profit (loss) carried forward -€88,147
no longer reported in 2025 (was €88,147)
- Other debts +€82,417
up €82,417 (+223%), from €37,007 to €119,425
- Tax, wage and social debts +€2,046
up €2,046 (+18.3%), from €11,210 to €13,256
- Gross operating margin +€10,095
up €10,095 (+7.5%), from €135,120 to €145,215
- Taxes +€2,622
up €2,622 (+10.6%), from €24,630 to €27,252
- Depreciation -€1,798
down €1,798 (-8.2%), from €21,852 to €20,054
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 | €143,136 | €138,965 | -€4,171 | -2.9% |
| Fixed assets | 21/28 | €73,592 | €54,607 | -€18,985 | -25.8% |
| Tangible fixed assets | 22/27 | €73,592 | €54,607 | -€18,985 | -25.8% |
| Land and buildings | 22 | €2,844 | €2,551 | -€294 | -10.3% |
| Furniture and vehicles | 24 | €70,747 | €52,056 | -€18,691 | -26.4% |
| Current assets | 29/58 | €69,544 | €84,358 | +€14,814 | +21.3% |
| Amounts receivable within one year | 40/41 | €49,570 | €52,692 | +€3,122 | +6.3% |
| Trade receivables | 40 | €49,184 | €52,692 | +€3,508 | +7.1% |
| Other amounts receivable | 41 | €386 | - | -€386 | |
| Cash at bank and in hand | 54/58 | €19,560 | €29,302 | +€9,741 | +49.8% |
| Deferred charges and accrued income | 490/1 | €414 | €2,365 | +€1,951 | +471% |
| Total equity and liabilities | 10/49 | €143,136 | €138,965 | -€4,171 | -2.9% |
| Equity | 10/15 | €93,147 | €5,000 | -€88,147 | -94.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,147 | - | -€88,147 | |
| Amounts payable | 17/49 | €49,989 | €133,965 | +€83,976 | +168% |
| Amounts payable within one year | 42/48 | €49,607 | €133,666 | +€84,059 | +169% |
| Trade debts | 44 | €1,389 | €986 | -€404 | -29.1% |
| Suppliers | 440/4 | €1,389 | €986 | -€404 | -29.1% |
| Taxes, remuneration and social security | 45 | €11,210 | €13,256 | +€2,046 | +18.3% |
| Taxes | 450/3 | €11,210 | €13,256 | +€2,046 | +18.3% |
| Other amounts payable | 47/48 | €37,007 | €119,425 | +€82,417 | +223% |
| Accrued charges and deferred income | 492/3 | €382 | €299 | -€83 | -21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,852 | €20,054 | -€1,798 | -8.2% |
| Other operating charges | 640/8 | €440 | €396 | -€44 | -9.9% |
| Non-recurring operating charges | 66A | €63 | €180 | +€117 | +185% |
| Gross operating margin | 9900 | €135,120 | €145,215 | +€10,095 | +7.5% |
| Operating profit (loss) | 9901 | €112,765 | €124,585 | +€11,820 | +10.5% |
| Financial income | 75/76B | €54 | €7 | -€47 | -86.5% |
| Recurring financial income | 75 | €54 | €7 | -€47 | -86.5% |
| Financial charges | 65/66B | €42 | €119 | +€76 | +180% |
| Recurring financial charges | 65 | €42 | €119 | +€76 | +180% |
| Profit (loss) for the period before taxes | 9903 | €112,777 | €124,473 | +€11,697 | +10.4% |
| Income taxes | 67/77 | €24,630 | €27,252 | +€2,622 | +10.6% |
| Profit (loss) for the period | 9904 | €88,147 | €97,221 | +€9,074 | +10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €88,147 | €97,221 | +€9,074 | +10.3% |
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 15 October 2026 via checked.be.