WISSANT: 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.
WISSANT
Largest movements
- Tangible fixed assets -€28,003
down €28,003 (-8.9%), from €314,081 to €286,078
of which Land and buildings: -€26,027
- Cash -€15,077
down €15,077 (-62.1%), from €24,288 to €9,210
mainly Contributions, distributions and other (-€90,000) and Trade debts (-€10,206)
- Contributions -€70,000
down €70,000 (-50.0%), from €140,000 to €70,000
- Other debts +€65,301
up €65,301 (+1,682%), from €3,883 to €69,184
- Profit (loss) carried forward -€17,044
down €17,044 (-15.7%), from €108,593 to €91,549
- Trade debts -€10,206
down €10,206 (-92.5%), from €11,039 to €832
- Debts after one year -€9,188
no longer reported in 2026 (was €9,188)
- Gross operating margin +€785
up €785 (+2.3%), from €34,251 to €35,037
- Taxes +€716
up €716 (+83.2%), from €861 to €1,578
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €344,188 | €301,688 | -€42,500 | -12.3% |
| Fixed assets | 21/28 | €314,081 | €287,078 | -€27,003 | -8.6% |
| Tangible fixed assets | 22/27 | €314,081 | €286,078 | -€28,003 | -8.9% |
| Land and buildings | 22 | €308,287 | €282,260 | -€26,027 | -8.4% |
| Plant, machinery and equipment | 23 | €807 | €165 | -€642 | -79.5% |
| Furniture and vehicles | 24 | €4,987 | €3,652 | -€1,334 | -26.8% |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €30,107 | €14,610 | -€15,497 | -51.5% |
| Amounts receivable within one year | 40/41 | €4,094 | €4,870 | +€776 | +19.0% |
| Trade receivables | 40 | €3,594 | €4,870 | +€1,276 | +35.5% |
| Other amounts receivable | 41 | €500 | - | -€500 | |
| Cash at bank and in hand | 54/58 | €24,288 | €9,210 | -€15,077 | -62.1% |
| Deferred charges and accrued income | 490/1 | €1,726 | €530 | -€1,196 | -69.3% |
| Total equity and liabilities | 10/49 | €344,188 | €301,688 | -€42,500 | -12.3% |
| Equity | 10/15 | €307,593 | €220,549 | -€87,044 | -28.3% |
| Contributions | 10/11 | €140,000 | €70,000 | -€70,000 | -50.0% |
| Capital | 10 | €140,000 | €70,000 | -€70,000 | -50.0% |
| Issued capital | 100 | €140,000 | €70,000 | -€70,000 | -50.0% |
| Reserves | 13 | €59,000 | €59,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,000 | €14,000 | = | 0.0% |
| Legal reserve | 130 | €14,000 | €14,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,593 | €91,549 | -€17,044 | -15.7% |
| Amounts payable | 17/49 | €36,594 | €81,138 | +€44,544 | +122% |
| Amounts payable after more than one year | 17 | €9,188 | - | -€9,188 | |
| Financial debts | 170/4 | €9,188 | - | -€9,188 | |
| Amounts payable within one year | 42/48 | €27,407 | €81,138 | +€53,732 | +196% |
| Current portion of amounts payable after more than one year | 42 | €10,808 | €9,188 | -€1,620 | -15.0% |
| Trade debts | 44 | €11,039 | €832 | -€10,206 | -92.5% |
| Suppliers | 440/4 | €11,039 | €832 | -€10,206 | -92.5% |
| Taxes, remuneration and social security | 45 | €1,677 | €1,935 | +€257 | +15.3% |
| Taxes | 450/3 | €1,677 | €1,935 | +€257 | +15.3% |
| Other amounts payable | 47/48 | €3,883 | €69,184 | +€65,301 | +1,682% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,755 | €29,629 | -€126 | -0.4% |
| Other operating charges | 640/8 | €387 | €471 | +€84 | +21.7% |
| Gross operating margin | 9900 | €34,251 | €35,037 | +€785 | +2.3% |
| Operating profit (loss) | 9901 | €4,109 | €4,936 | +€827 | +20.1% |
| Financial income | 75/76B | €80 | €84 | +€4 | +5.4% |
| Recurring financial income | 75 | €80 | €84 | +€4 | +5.4% |
| Financial charges | 65/66B | €773 | €487 | -€286 | -37.0% |
| Recurring financial charges | 65 | €773 | €487 | -€286 | -37.0% |
| Profit (loss) for the period before taxes | 9903 | €3,416 | €4,534 | +€1,117 | +32.7% |
| Income taxes | 67/77 | €861 | €1,578 | +€716 | +83.2% |
| Profit (loss) for the period | 9904 | €2,555 | €2,956 | +€401 | +15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,555 | €2,956 | +€401 | +15.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.