WIST: 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.
WIST
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€101,636
down €101,636 (-32.9%), from €308,911 to €207,274
- Reserves +€86,451
up €86,451 (+17.8%), from €485,631 to €572,082
- Financial income +€43,716
up €43,716 (+74.2%), from €58,954 to €102,670
- Taxes +€4,076
up €4,076 (+89.2%), from €4,569 to €8,645
- Financial charges -€1,470
down €1,470 (-21.1%), from €6,961 to €5,491
- Gross operating margin -€347
down €347 (-28.8%), from -€1,204 to -€1,552
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 | €906,749 | €899,737 | -€7,012 | -0.8% |
| Fixed assets | 21/28 | €750,000 | €750,000 | = | 0.0% |
| Financial fixed assets | 28 | €750,000 | €750,000 | = | 0.0% |
| Current assets | 29/58 | €156,749 | €149,737 | -€7,012 | -4.5% |
| Cash at bank and in hand | 54/58 | €155,703 | €149,737 | -€5,966 | -3.8% |
| Deferred charges and accrued income | 490/1 | €1,046 | €0 | -€1,046 | -100.0% |
| Total equity and liabilities | 10/49 | €906,749 | €899,737 | -€7,012 | -0.8% |
| Equity | 10/15 | €495,631 | €582,082 | +€86,451 | +17.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €485,631 | €572,082 | +€86,451 | +17.8% |
| Distributable reserves | 133 | €485,631 | €572,082 | +€86,451 | +17.8% |
| Amounts payable | 17/49 | €411,118 | €317,655 | -€93,463 | -22.7% |
| Amounts payable after more than one year | 17 | €308,911 | €207,274 | -€101,636 | -32.9% |
| Financial debts | 170/4 | €308,911 | €207,274 | -€101,636 | -32.9% |
| Amounts payable within one year | 42/48 | €102,207 | €110,381 | +€8,173 | +8.0% |
| Current portion of amounts payable after more than one year | 42 | €100,324 | €101,636 | +€1,312 | +1.3% |
| Trade debts | 44 | €0 | €900 | +€900 | |
| Suppliers | 440/4 | €0 | €900 | +€900 | |
| Taxes, remuneration and social security | 45 | €1,883 | €7,844 | +€5,961 | +316.5% |
| Taxes | 450/3 | €1,883 | €7,844 | +€5,961 | +316.5% |
| Other operating charges | 640/8 | €525 | €531 | +€7 | +1.2% |
| Gross operating margin | 9900 | -€1,204 | -€1,552 | -€347 | -28.8% |
| Operating profit (loss) | 9901 | -€1,729 | -€2,083 | -€354 | -20.5% |
| Financial income | 75/76B | €58,954 | €102,670 | +€43,716 | +74.2% |
| Recurring financial income | 75 | €58,954 | €102,670 | +€43,716 | +74.2% |
| Financial charges | 65/66B | €6,961 | €5,491 | -€1,470 | -21.1% |
| Recurring financial charges | 65 | €6,961 | €5,491 | -€1,470 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €50,264 | €95,096 | +€44,832 | +89.2% |
| Income taxes | 67/77 | €4,569 | €8,645 | +€4,076 | +89.2% |
| Profit (loss) for the period | 9904 | €45,695 | €86,451 | +€40,756 | +89.2% |
| Profit (loss) for the period to be appropriated | 9905 | €45,695 | €86,451 | +€40,756 | +89.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.