WISONBRONA: 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.
WISONBRONA
Largest movements
- Tangible fixed assets -€204,259
down €204,259 (-7.8%), from €2.6m to €2.4m
of which Land and buildings: -€157,691
- Cash -€34,203
down €34,203 (-63.9%), from €53,550 to €19,348
mainly Net result for the year (-€268,200) and Receivables within one year (-€26,785)
- Profit (loss) carried forward -€268,200
down €268,200 (-16.2%), from -€1.7m to -€1.9m
- Other debts +€75,077
up €75,077 (+3.1%), from €2.4m to €2.5m
- Staff costs -€28,824
down €28,824 (-7.4%), from €391,131 to €362,306
- Depreciation -€8,650
down €8,650 (-4.0%), from €214,189 to €205,539
- Gross operating margin -€8,542
down €8,542 (-2.7%), from €319,055 to €310,512
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 | €2,697,859 | €2,480,328 | -€217,531 | -8.1% |
| Fixed assets | 21/28 | €2,615,082 | €2,410,823 | -€204,259 | -7.8% |
| Tangible fixed assets | 22/27 | €2,614,282 | €2,410,023 | -€204,259 | -7.8% |
| Land and buildings | 22 | €2,426,763 | €2,269,072 | -€157,691 | -6.5% |
| Plant, machinery and equipment | 23 | €53,067 | €38,503 | -€14,564 | -27.4% |
| Furniture and vehicles | 24 | €134,452 | €102,447 | -€32,004 | -23.8% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €82,777 | €69,505 | -€13,272 | -16.0% |
| Stocks and contracts in progress | 3 | €18,399 | €13,766 | -€4,633 | -25.2% |
| Stocks | 30/36 | €18,399 | €13,766 | -€4,633 | -25.2% |
| Amounts receivable within one year | 40/41 | €4,309 | €31,093 | +€26,785 | +621.7% |
| Trade receivables | 40 | €1,720 | €28,505 | +€26,785 | +1557.2% |
| Other amounts receivable | 41 | €2,589 | €2,589 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €53,550 | €19,348 | -€34,203 | -63.9% |
| Deferred charges and accrued income | 490/1 | €6,519 | €5,298 | -€1,221 | -18.7% |
| Total equity and liabilities | 10/49 | €2,697,859 | €2,480,328 | -€217,531 | -8.1% |
| Equity | 10/15 | €145,115 | -€123,085 | -€268,200 | |
| Contributions | 10/11 | €1,798,000 | €1,798,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,652,885 | -€1,921,085 | -€268,200 | -16.2% |
| Amounts payable | 17/49 | €2,552,744 | €2,603,413 | +€50,669 | +2.0% |
| Amounts payable within one year | 42/48 | €2,541,640 | €2,603,413 | +€61,773 | +2.4% |
| Trade debts | 44 | €64,681 | €63,533 | -€1,148 | -1.8% |
| Suppliers | 440/4 | €64,681 | €63,533 | -€1,148 | -1.8% |
| Taxes, remuneration and social security | 45 | €61,219 | €49,063 | -€12,156 | -19.9% |
| Taxes | 450/3 | €26,088 | €17,903 | -€8,184 | -31.4% |
| Remuneration and social security | 454/9 | €35,132 | €31,160 | -€3,972 | -11.3% |
| Other amounts payable | 47/48 | €2,415,740 | €2,490,817 | +€75,077 | +3.1% |
| Accrued charges and deferred income | 492/3 | €11,103 | - | -€11,103 | |
| Remuneration, social security and pensions | 62 | €391,131 | €362,306 | -€28,824 | -7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €214,189 | €205,539 | -€8,650 | -4.0% |
| Other operating charges | 640/8 | €7,523 | €7,021 | -€503 | -6.7% |
| Gross operating margin | 9900 | €319,055 | €310,512 | -€8,542 | -2.7% |
| Operating profit (loss) | 9901 | -€293,789 | -€264,354 | +€29,434 | +10.0% |
| Financial income | 75/76B | €283 | - | -€283 | |
| Recurring financial income | 75 | €283 | - | -€283 | |
| Financial charges | 65/66B | €4,310 | €3,846 | -€464 | -10.8% |
| Recurring financial charges | 65 | €4,310 | €3,846 | -€464 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | -€297,815 | -€268,200 | +€29,615 | +9.9% |
| Profit (loss) for the period | 9904 | -€297,815 | -€268,200 | +€29,615 | +9.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€297,815 | -€268,200 | +€29,615 | +9.9% |
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 1 October 2026 via checked.be.