WISSTRANS: 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.
WISSTRANS
Largest movements
- Cash +€38,677
up €38,677 (+80.5%), from €48,016 to €86,693
mainly Net result for the year (+€87,580) and Depreciation (+€19,435)
- Tangible fixed assets +€21,943
up €21,943 (+34.6%), from €63,351 to €85,294
- Receivables within one year +€7,677
up €7,677 (+17.3%), from €44,498 to €52,175
of which Trade receivables: +€7,689
- Profit (loss) carried forward +€87,580
up €87,580 (+115.5%), from €75,805 to €163,385
- Other debts -€24,919
down €24,919 (-89.0%), from €27,994 to €3,075
- Tax, wage and social debts +€8,877
up €8,877 (+32.7%), from €27,187 to €36,064
of which Taxes: +€8,877
- Gross operating margin +€33,782
up €33,782 (+34.7%), from €97,290 to €131,072
- Taxes +€8,005
up €8,005 (+52.5%), from €15,257 to €23,262
- Staff costs -€1,884
no longer reported in 2025 (was €1,884)
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 | €155,865 | €225,575 | +€69,709 | +44.7% |
| Fixed assets | 21/28 | €63,351 | €85,294 | +€21,943 | +34.6% |
| Tangible fixed assets | 22/27 | €63,351 | €85,294 | +€21,943 | +34.6% |
| Furniture and vehicles | 24 | €63,351 | €85,294 | +€21,943 | +34.6% |
| Current assets | 29/58 | €92,514 | €140,281 | +€47,766 | +51.6% |
| Amounts receivable within one year | 40/41 | €44,498 | €52,175 | +€7,677 | +17.3% |
| Trade receivables | 40 | €44,486 | €52,175 | +€7,689 | +17.3% |
| Other amounts receivable | 41 | €12 | - | -€12 | |
| Cash at bank and in hand | 54/58 | €48,016 | €86,693 | +€38,677 | +80.5% |
| Deferred charges and accrued income | 490/1 | - | €1,413 | +€1,413 | |
| Total equity and liabilities | 10/49 | €155,865 | €225,575 | +€69,709 | +44.7% |
| Equity | 10/15 | €95,805 | €183,385 | +€87,580 | +91.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,805 | €163,385 | +€87,580 | +115.5% |
| Amounts payable | 17/49 | €60,060 | €42,189 | -€17,871 | -29.8% |
| Amounts payable within one year | 42/48 | €60,060 | €42,189 | -€17,871 | -29.8% |
| Trade debts | 44 | €4,880 | €3,051 | -€1,829 | -37.5% |
| Suppliers | 440/4 | €4,880 | €3,051 | -€1,829 | -37.5% |
| Taxes, remuneration and social security | 45 | €27,187 | €36,064 | +€8,877 | +32.7% |
| Taxes | 450/3 | €24,187 | €33,064 | +€8,877 | +36.7% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €27,994 | €3,075 | -€24,919 | -89.0% |
| Remuneration, social security and pensions | 62 | €1,884 | - | -€1,884 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,386 | €19,435 | +€1,049 | +5.7% |
| Other operating charges | 640/8 | €718 | €528 | -€190 | -26.4% |
| Gross operating margin | 9900 | €97,290 | €131,072 | +€33,782 | +34.7% |
| Operating profit (loss) | 9901 | €76,301 | €111,108 | +€34,807 | +45.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,113 | €266 | -€847 | -76.1% |
| Recurring financial charges | 65 | €1,113 | €266 | -€847 | -76.1% |
| Profit (loss) for the period before taxes | 9903 | €75,188 | €110,842 | +€35,654 | +47.4% |
| Income taxes | 67/77 | €15,257 | €23,262 | +€8,005 | +52.5% |
| Profit (loss) for the period | 9904 | €59,931 | €87,580 | +€27,649 | +46.1% |
| Profit (loss) for the period to be appropriated | 9905 | €59,931 | €87,580 | +€27,649 | +46.1% |
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 28 September 2026 via checked.be.