WISTA: 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.
WISTA
Largest movements
- Intangible fixed assets -€32,551
down €32,551 (-36.3%), from €89,699 to €57,148
- Tangible fixed assets -€4,802
down €4,802 (-20.2%), from €23,774 to €18,972
of which Land and buildings: -€4,333
- Cash -€4,091
down €4,091 (-28.6%), from €14,311 to €10,220
mainly Net result for the year (-€25,984) and Debts after one year (-€14,527)
- Receivables within one year +€1,951
up €1,951 (+29.9%), from €6,520 to €8,471
of which Other amounts receivable: +€2,462
- Profit (loss) carried forward -€25,984
down €25,984 (-73.1%), from -€35,538 to -€61,522
- Debts after one year -€14,527
down €14,527 (-66.9%), from €21,701 to €7,174
- Tax, wage and social debts -€4,977
down €4,977 (-24.4%), from €20,434 to €15,457
of which Remuneration and social security: -€2,853
- Trade debts +€3,589
up €3,589 (+85.4%), from €4,203 to €7,792
- Accrued charges and deferred income +€2,558
up €2,558 (+2693.0%), from €95 to €2,653
- Gross operating margin -€14,918
down €14,918 (-10.7%), from €139,063 to €124,145
- Staff costs -€2,832
down €2,832 (-3.2%), from €88,755 to €85,923
- Taxes -€2,319
down €2,319 (-47.4%), from €4,894 to €2,575
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 | €139,716 | €100,134 | -€39,582 | -28.3% |
| Fixed assets | 21/28 | €113,739 | €76,387 | -€37,352 | -32.8% |
| Intangible fixed assets | 21 | €89,699 | €57,148 | -€32,551 | -36.3% |
| Tangible fixed assets | 22/27 | €23,774 | €18,972 | -€4,802 | -20.2% |
| Land and buildings | 22 | €14,700 | €10,367 | -€4,333 | -29.5% |
| Plant, machinery and equipment | 23 | €3,004 | €3,686 | +€682 | +22.7% |
| Furniture and vehicles | 24 | €6,070 | €4,920 | -€1,150 | -18.9% |
| Financial fixed assets | 28 | €266 | €266 | +€0 | 0.0% |
| Current assets | 29/58 | €25,977 | €23,748 | -€2,230 | -8.6% |
| Stocks and contracts in progress | 3 | €4,832 | €4,787 | -€45 | -0.9% |
| Stocks | 30/36 | €4,832 | €4,787 | -€45 | -0.9% |
| Amounts receivable within one year | 40/41 | €6,520 | €8,471 | +€1,951 | +29.9% |
| Trade receivables | 40 | €6,520 | €6,009 | -€511 | -7.8% |
| Other amounts receivable | 41 | - | €2,462 | +€2,462 | |
| Cash at bank and in hand | 54/58 | €14,311 | €10,220 | -€4,091 | -28.6% |
| Deferred charges and accrued income | 490/1 | €314 | €269 | -€45 | -14.2% |
| Total equity and liabilities | 10/49 | €139,716 | €100,134 | -€39,582 | -28.3% |
| Equity | 10/15 | €10,181 | -€15,803 | -€25,984 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,119 | €27,119 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €25,259 | €25,259 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€35,538 | -€61,522 | -€25,984 | -73.1% |
| Amounts payable | 17/49 | €129,535 | €115,937 | -€13,598 | -10.5% |
| Amounts payable after more than one year | 17 | €21,701 | €7,174 | -€14,527 | -66.9% |
| Financial debts | 170/4 | €21,701 | €7,174 | -€14,527 | -66.9% |
| Amounts payable within one year | 42/48 | €107,739 | €106,110 | -€1,629 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €14,985 | €15,322 | +€337 | +2.2% |
| Trade debts | 44 | €4,203 | €7,792 | +€3,589 | +85.4% |
| Suppliers | 440/4 | €4,203 | €7,792 | +€3,589 | +85.4% |
| Taxes, remuneration and social security | 45 | €20,434 | €15,457 | -€4,977 | -24.4% |
| Taxes | 450/3 | €10,304 | €8,180 | -€2,124 | -20.6% |
| Remuneration and social security | 454/9 | €10,130 | €7,277 | -€2,853 | -28.2% |
| Other amounts payable | 47/48 | €68,117 | €67,540 | -€577 | -0.8% |
| Accrued charges and deferred income | 492/3 | €95 | €2,653 | +€2,558 | +2693.0% |
| Remuneration, social security and pensions | 62 | €88,755 | €85,923 | -€2,832 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,160 | €38,972 | -€188 | -0.5% |
| Other operating charges | 640/8 | €19,008 | €19,561 | +€553 | +2.9% |
| Gross operating margin | 9900 | €139,063 | €124,145 | -€14,918 | -10.7% |
| Operating profit (loss) | 9901 | -€7,860 | -€20,311 | -€12,451 | -158.4% |
| Financial income | 75/76B | €90 | €3 | -€87 | -96.6% |
| Recurring financial income | 75 | €90 | €3 | -€87 | -96.6% |
| Financial charges | 65/66B | €3,033 | €3,101 | +€68 | +2.3% |
| Recurring financial charges | 65 | €3,033 | €3,101 | +€68 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | -€10,803 | -€23,409 | -€12,606 | -116.7% |
| Income taxes | 67/77 | €4,894 | €2,575 | -€2,319 | -47.4% |
| Profit (loss) for the period | 9904 | -€15,697 | -€25,984 | -€10,287 | -65.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,697 | -€25,984 | -€10,287 | -65.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.