WISTAMA: 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.
WISTAMA
Largest movements
- Cash -€23,771
down €23,771 (-37.6%), from €63,165 to €39,395
mainly Contributions, distributions and other (-€128,824) and Current portion of long-term debt (-€11,932)
- Tangible fixed assets -€19,081
down €19,081 (-42.5%), from €44,857 to €25,776
of which Leasing and similar rights: -€11,604
- Deferred charges and accrued income +€2,097
up €2,097 (+60.1%), from €3,490 to €5,588
- Reserves -€41,382
down €41,382 (-90.7%), from €45,638 to €4,257
- Other debts +€14,701
up €14,701 (+25.0%), from €58,824 to €73,525
- Current portion of long-term debt -€11,932
down €11,932 (-100.0%), from €11,932 to €0
- Gross operating margin -€9,587
down €9,587 (-6.8%), from €141,461 to €131,875
- Taxes -€2,246
down €2,246 (-8.8%), from €25,571 to €23,324
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 | €145,705 | €104,880 | -€40,825 | -28.0% |
| Fixed assets | 21/28 | €44,857 | €25,776 | -€19,081 | -42.5% |
| Tangible fixed assets | 22/27 | €44,857 | €25,776 | -€19,081 | -42.5% |
| Furniture and vehicles | 24 | €14,848 | €10,842 | -€4,006 | -27.0% |
| Leasing and similar rights | 25 | €11,699 | €95 | -€11,604 | -99.2% |
| Other tangible fixed assets | 26 | €18,309 | €14,839 | -€3,470 | -19.0% |
| Current assets | 29/58 | €100,848 | €79,104 | -€21,744 | -21.6% |
| Amounts receivable within one year | 40/41 | €34,192 | €34,122 | -€70 | -0.2% |
| Trade receivables | 40 | €34,122 | €34,122 | = | 0.0% |
| Other amounts receivable | 41 | €70 | €0 | -€70 | -100.0% |
| Cash at bank and in hand | 54/58 | €63,165 | €39,395 | -€23,771 | -37.6% |
| Deferred charges and accrued income | 490/1 | €3,490 | €5,588 | +€2,097 | +60.1% |
| Total equity and liabilities | 10/49 | €145,705 | €104,880 | -€40,825 | -28.0% |
| Equity | 10/15 | €49,638 | €8,257 | -€41,382 | -83.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €45,638 | €4,257 | -€41,382 | -90.7% |
| Distributable reserves | 133 | €45,638 | €4,257 | -€41,382 | -90.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €96,067 | €96,624 | +€557 | +0.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €96,067 | €96,624 | +€557 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €11,932 | €0 | -€11,932 | -100.0% |
| Trade debts | 44 | €6,220 | €5,417 | -€803 | -12.9% |
| Suppliers | 440/4 | €6,220 | €5,417 | -€803 | -12.9% |
| Taxes, remuneration and social security | 45 | €19,091 | €17,682 | -€1,409 | -7.4% |
| Taxes | 450/3 | €19,091 | €17,682 | -€1,409 | -7.4% |
| Other amounts payable | 47/48 | €58,824 | €73,525 | +€14,701 | +25.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,178 | €19,081 | +€903 | +5.0% |
| Other operating charges | 640/8 | €1,687 | €1,653 | -€34 | -2.0% |
| Gross operating margin | 9900 | €141,461 | €131,875 | -€9,587 | -6.8% |
| Operating profit (loss) | 9901 | €121,597 | €111,141 | -€10,456 | -8.6% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100.0% |
| Financial charges | 65/66B | €406 | €375 | -€31 | -7.6% |
| Recurring financial charges | 65 | €406 | €375 | -€31 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €121,193 | €110,766 | -€10,427 | -8.6% |
| Income taxes | 67/77 | €25,571 | €23,324 | -€2,246 | -8.8% |
| Profit (loss) for the period | 9904 | €95,623 | €87,442 | -€8,181 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €95,623 | €87,442 | -€8,181 | -8.6% |
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 5 October 2026 via checked.be.