WISTERIA: 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.
WISTERIA
Largest movements
- Tangible fixed assets -€42,171
down €42,171 (-4.9%), from €862,055 to €819,884
of which Land and buildings: -€43,621
- Other debts +€85,736
up €85,736 (+22.4%), from €382,491 to €468,227
- Short-term financial debts -€70,065
no longer reported in 2025 (was €70,065)
- Debts after one year -€41,162
down €41,162 (-19.7%), from €208,923 to €167,761
- Financial charges -€4,915
down €4,915 (-34.1%), from €14,400 to €9,485
- Other operating charges +€1,643
up €1,643 (+41.8%), from €3,927 to €5,570
- Depreciation +€873
up €873 (+1.8%), from €49,273 to €50,146
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.
Derived cash bridge
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 | €886,111 | €851,041 | -€35,070 | -4.0% |
| Fixed assets | 21/28 | €862,055 | €819,884 | -€42,171 | -4.9% |
| Tangible fixed assets | 22/27 | €862,055 | €819,884 | -€42,171 | -4.9% |
| Land and buildings | 22 | €853,699 | €810,079 | -€43,621 | -5.1% |
| Plant, machinery and equipment | 23 | €1,720 | €4,633 | +€2,913 | +169% |
| Furniture and vehicles | 24 | €6,635 | €5,172 | -€1,463 | -22.1% |
| Current assets | 29/58 | €24,057 | €31,157 | +€7,101 | +29.5% |
| Amounts receivable within one year | 40/41 | €24,057 | €23,315 | -€742 | -3.1% |
| Trade receivables | 40 | €24,057 | €23,315 | -€742 | -3.1% |
| Cash at bank and in hand | 54/58 | - | €6,740 | +€6,740 | |
| Deferred charges and accrued income | 490/1 | - | €1,102 | +€1,102 | |
| Total equity and liabilities | 10/49 | €886,111 | €851,041 | -€35,070 | -4.0% |
| Equity | 10/15 | €172,582 | €170,561 | -€2,021 | -1.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €121,512 | €121,512 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €118,413 | €118,413 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,520 | €30,499 | -€2,021 | -6.2% |
| Amounts payable | 17/49 | €713,529 | €680,480 | -€33,049 | -4.6% |
| Amounts payable after more than one year | 17 | €208,923 | €167,761 | -€41,162 | -19.7% |
| Financial debts | 170/4 | €208,923 | €167,761 | -€41,162 | -19.7% |
| Amounts payable within one year | 42/48 | €500,881 | €511,970 | +€11,090 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €40,104 | €41,006 | +€902 | +2.2% |
| Financial debts | 43 | €70,065 | - | -€70,065 | |
| Credit institutions | 430/8 | €70,065 | - | -€70,065 | |
| Trade debts | 44 | €2,414 | €484 | -€1,930 | -79.9% |
| Suppliers | 440/4 | €2,414 | €484 | -€1,930 | -79.9% |
| Taxes, remuneration and social security | 45 | €5,806 | €2,253 | -€3,553 | -61.2% |
| Taxes | 450/3 | €5,806 | €2,253 | -€3,553 | -61.2% |
| Other amounts payable | 47/48 | €382,491 | €468,227 | +€85,736 | +22.4% |
| Accrued charges and deferred income | 492/3 | €3,726 | €749 | -€2,977 | -79.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,273 | €50,146 | +€873 | +1.8% |
| Other operating charges | 640/8 | €3,927 | €5,570 | +€1,643 | +41.8% |
| Gross operating margin | 9900 | €63,356 | €63,180 | -€176 | -0.3% |
| Operating profit (loss) | 9901 | €10,156 | €7,463 | -€2,692 | -26.5% |
| Financial charges | 65/66B | €14,400 | €9,485 | -€4,915 | -34.1% |
| Recurring financial charges | 65 | €14,400 | €9,485 | -€4,915 | -34.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,244 | -€2,021 | +€2,223 | +52.4% |
| Income taxes | 67/77 | €5 | - | -€5 | |
| Profit (loss) for the period | 9904 | -€4,249 | -€2,021 | +€2,227 | +52.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,249 | -€2,021 | +€2,227 | +52.4% |
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 25 October 2026 via checked.be.