Wiss'Mar: 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.
Wiss'Mar
Largest movements
- Receivables within one year +€22,271
up €22,271 (+200%), from €11,147 to €33,418
- Cash +€8,453
up €8,453 (+2,866%), from €295 to €8,748
- Tangible fixed assets +€5,623
up €5,623 (+143%), from €3,940 to €9,563
- Trade debts +€15,912
up €15,912 (+114%), from €13,898 to €29,810
of which Suppliers: +€15,915
- Debts after one year +€8,750
new in 2025: €8,750
- Profit (loss) carried forward +€3,897
up €3,897 (+50.0%), from -€7,791 to -€3,894
- Accrued charges and deferred income +€3,700
up €3,700 (+247%), from €1,500 to €5,200
- Current portion of long-term debt +€3,000
new in 2025: €3,000
- Gross operating margin +€16,827
up €16,827, from -€7,694 to €9,133
- Depreciation +€5,081
up €5,081 (+305%), from €1,666 to €6,747
- Financial income +€732
up €732 (+86.1%), from €850 to €1,582
- Other operating charges -€675
down €675 (-35.3%), from €1,911 to €1,236
- Taxes +€348
up €348 (+226%), from €154 to €502
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,872 | €52,219 | +€36,347 | +229% |
| Fixed assets | 21/28 | €4,430 | €10,053 | +€5,623 | +127% |
| Tangible fixed assets | 22/27 | €3,940 | €9,563 | +€5,623 | +143% |
| Furniture and vehicles | 24 | €3,940 | €9,563 | +€5,623 | +143% |
| Financial fixed assets | 28 | €490 | €490 | = | 0.0% |
| Current assets | 29/58 | €11,442 | €42,167 | +€30,725 | +269% |
| Amounts receivable within one year | 40/41 | €11,147 | €33,418 | +€22,271 | +200% |
| Other amounts receivable | 41 | €11,147 | €33,418 | +€22,271 | +200% |
| Cash at bank and in hand | 54/58 | €295 | €8,748 | +€8,453 | +2,866% |
| Total equity and liabilities | 10/49 | €15,872 | €52,219 | +€36,347 | +229% |
| Equity | 10/15 | €269 | €4,166 | +€3,897 | +1,449% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| 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 | -€7,791 | -€3,894 | +€3,897 | +50.0% |
| Amounts payable | 17/49 | €15,603 | €48,053 | +€32,450 | +208% |
| Amounts payable after more than one year | 17 | - | €8,750 | +€8,750 | |
| Financial debts | 170/4 | - | €8,750 | +€8,750 | |
| Amounts payable within one year | 42/48 | €14,103 | €34,103 | +€20,000 | +142% |
| Current portion of amounts payable after more than one year | 42 | - | €3,000 | +€3,000 | |
| Trade debts | 44 | €13,898 | €29,810 | +€15,912 | +114% |
| Suppliers | 440/4 | €13,895 | €29,810 | +€15,915 | +115% |
| Bills of exchange payable | 441 | €3 | - | -€3 | |
| Taxes, remuneration and social security | 45 | €205 | €1,292 | +€1,087 | +530% |
| Taxes | 450/3 | €205 | €1,292 | +€1,087 | +530% |
| Accrued charges and deferred income | 492/3 | €1,500 | €5,200 | +€3,700 | +247% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,666 | €6,747 | +€5,081 | +305% |
| Other operating charges | 640/8 | €1,911 | €1,236 | -€675 | -35.3% |
| Gross operating margin | 9900 | -€7,694 | €9,133 | +€16,827 | |
| Operating profit (loss) | 9901 | -€11,271 | €1,149 | +€12,420 | |
| Financial income | 75/76B | €850 | €1,582 | +€732 | +86.1% |
| Recurring financial income | 75 | €850 | €1,582 | +€732 | +86.1% |
| Financial charges | 65/66B | €549 | €707 | +€158 | +28.8% |
| Recurring financial charges | 65 | €549 | €707 | +€158 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,970 | €2,024 | +€12,994 | |
| Income taxes | 67/77 | €154 | €502 | +€348 | +226% |
| Profit (loss) for the period | 9904 | -€11,124 | €1,522 | +€12,646 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,124 | €1,522 | +€12,646 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.