WISSA: 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.
WISSA
Largest movements
- Financial fixed assets -€180,482
down €180,482 (-10.3%), from €1.8m to €1.6m
- Receivables within one year -€65,313
down €65,313 (-58.1%), from €112,475 to €47,162
of which Trade receivables: -€62,432
- Cash +€65,128
up €65,128 (+383.4%), from €16,988 to €82,116
mainly Investment in fixed assets (net) (+€180,433) and Tax, wage and social debts (+€68,827)
- Tangible fixed assets -€28,854
down €28,854 (-10.8%), from €266,775 to €237,920
- Deferred charges and accrued income -€25,678
down €25,678 (-76.5%), from €33,568 to €7,890
- Trade debts -€138,765
down €138,765 (-98.9%), from €140,339 to €1,575
- Other debts -€74,656
down €74,656 (-5.6%), from €1.3m to €1.3m
- Tax, wage and social debts +€68,827
up €68,827 (+162.5%), from €42,359 to €111,186
- Profit (loss) carried forward -€57,234
down €57,234 (-27.6%), from -€207,619 to -€264,853
- Debts after one year -€27,727
down €27,727 (-29.3%), from €94,509 to €66,782
- Financial charges +€231,651
up €231,651 (+8718.1%), from €2,657 to €234,308
of which Non-recurring financial charges: +€231,482
- Taxes -€22,016
down €22,016 (-58.8%), from €37,448 to €15,432
- Gross operating margin -€14,172
down €14,172 (-6.0%), from €235,420 to €221,248
- Other operating charges -€9,531
down €9,531 (-100.0%), from €9,534 to €3
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,195,933 | €1,960,733 | -€235,200 | -10.7% |
| Fixed assets | 21/28 | €2,025,874 | €1,816,537 | -€209,337 | -10.3% |
| Tangible fixed assets | 22/27 | €266,775 | €237,920 | -€28,854 | -10.8% |
| Land and buildings | 22 | €219,077 | €209,025 | -€10,052 | -4.6% |
| Plant, machinery and equipment | 23 | €384 | €337 | -€47 | -12.2% |
| Furniture and vehicles | 24 | €4,832 | €2,811 | -€2,021 | -41.8% |
| Leasing and similar rights | 25 | €15,552 | €7,762 | -€7,790 | -50.1% |
| Other tangible fixed assets | 26 | €26,929 | €17,985 | -€8,944 | -33.2% |
| Financial fixed assets | 28 | €1,759,099 | €1,578,617 | -€180,482 | -10.3% |
| Current assets | 29/58 | €170,060 | €144,196 | -€25,863 | -15.2% |
| Amounts receivable within one year | 40/41 | €112,475 | €47,162 | -€65,313 | -58.1% |
| Trade receivables | 40 | €109,595 | €47,162 | -€62,432 | -57.0% |
| Other amounts receivable | 41 | €2,880 | - | -€2,880 | |
| Current investments | 50/53 | €7,028 | €7,028 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €16,988 | €82,116 | +€65,128 | +383.4% |
| Deferred charges and accrued income | 490/1 | €33,568 | €7,890 | -€25,678 | -76.5% |
| Total equity and liabilities | 10/49 | €2,195,933 | €1,960,733 | -€235,200 | -10.7% |
| Equity | 10/15 | €536,636 | €479,402 | -€57,234 | -10.7% |
| Contributions | 10/11 | €742,400 | €742,400 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€207,619 | -€264,853 | -€57,234 | -27.6% |
| Amounts payable | 17/49 | €1,659,297 | €1,481,331 | -€177,966 | -10.7% |
| Amounts payable after more than one year | 17 | €94,509 | €66,782 | -€27,727 | -29.3% |
| Financial debts | 170/4 | €94,509 | €66,782 | -€27,727 | -29.3% |
| Amounts payable within one year | 42/48 | €1,559,498 | €1,409,194 | -€150,304 | -9.6% |
| Current portion of amounts payable after more than one year | 42 | - | €751 | +€751 | |
| Financial debts | 43 | €38,627 | €32,165 | -€6,462 | -16.7% |
| Credit institutions | 430/8 | €38,627 | €32,165 | -€6,462 | -16.7% |
| Trade debts | 44 | €140,339 | €1,575 | -€138,765 | -98.9% |
| Suppliers | 440/4 | €140,339 | €1,575 | -€138,765 | -98.9% |
| Taxes, remuneration and social security | 45 | €42,359 | €111,186 | +€68,827 | +162.5% |
| Taxes | 450/3 | €42,359 | €111,186 | +€68,827 | +162.5% |
| Other amounts payable | 47/48 | €1,338,173 | €1,263,517 | -€74,656 | -5.6% |
| Accrued charges and deferred income | 492/3 | €5,290 | €5,355 | +€65 | +1.2% |
| Non-recurring operating income | 76A | - | €1,512 | +€1,512 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,942 | €28,903 | -€2,038 | -6.6% |
| Other operating charges | 640/8 | €9,534 | €3 | -€9,531 | -100.0% |
| Gross operating margin | 9900 | €235,420 | €221,248 | -€14,172 | -6.0% |
| Operating profit (loss) | 9901 | €194,945 | €192,341 | -€2,603 | -1.3% |
| Financial income | 75/76B | €1,272 | €165 | -€1,107 | -87.0% |
| Recurring financial income | 75 | €288 | €165 | -€123 | -42.8% |
| Non-recurring financial income | 76B | €984 | - | -€984 | |
| Financial charges | 65/66B | €2,657 | €234,308 | +€231,651 | +8718.1% |
| Recurring financial charges | 65 | €2,657 | €2,826 | +€169 | +6.4% |
| Non-recurring financial charges | 66B | - | €231,482 | +€231,482 | |
| Profit (loss) for the period before taxes | 9903 | €193,560 | -€41,802 | -€235,362 | |
| Income taxes | 67/77 | €37,448 | €15,432 | -€22,016 | -58.8% |
| Profit (loss) for the period | 9904 | €156,112 | -€57,234 | -€213,346 | |
| Profit (loss) for the period to be appropriated | 9905 | €156,112 | -€57,234 | -€213,346 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.