WISTITI: 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.
WISTITI
Largest movements
- Cash +€17,127
up €17,127 (+17.9%), from €95,657 to €112,785
mainly Net result for the year (+€107,543) and Tax, wage and social debts (+€12,072)
- Deferred charges and accrued income +€7,051
up €7,051 (+34.4%), from €20,509 to €27,560
- Tangible fixed assets -€2,274
down €2,274 (-30.8%), from €7,376 to €5,101
of which Plant, machinery and equipment: -€2,109
- Receivables within one year -€1,931
no longer reported in 2025 (was €1,931)
- Tax, wage and social debts +€12,072
up €12,072 (+401%), from €3,012 to €15,084
- Other debts +€8,634
up €8,634 (+8.6%), from €100,000 to €108,634
- Gross operating margin +€6,236
up €6,236 (+4.6%), from €136,329 to €142,564
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 | €125,473 | €145,446 | +€19,973 | +15.9% |
| Fixed assets | 21/28 | €7,376 | €5,101 | -€2,274 | -30.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €7,376 | €5,101 | -€2,274 | -30.8% |
| Plant, machinery and equipment | 23 | €4,394 | €2,285 | -€2,109 | -48.0% |
| Furniture and vehicles | 24 | €2,412 | €2,436 | +€25 | +1.0% |
| Other tangible fixed assets | 26 | €570 | €380 | -€190 | -33.3% |
| Current assets | 29/58 | €118,097 | €140,344 | +€22,247 | +18.8% |
| Amounts receivable within one year | 40/41 | €1,931 | - | -€1,931 | |
| Other amounts receivable | 41 | €1,931 | - | -€1,931 | |
| Cash at bank and in hand | 54/58 | €95,657 | €112,785 | +€17,127 | +17.9% |
| Deferred charges and accrued income | 490/1 | €20,509 | €27,560 | +€7,051 | +34.4% |
| Total equity and liabilities | 10/49 | €125,473 | €145,446 | +€19,973 | +15.9% |
| Equity | 10/15 | €21,573 | €21,116 | -€457 | -2.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,113 | €656 | -€457 | -41.0% |
| Amounts payable | 17/49 | €103,900 | €124,330 | +€20,429 | +19.7% |
| Amounts payable within one year | 42/48 | €103,614 | €124,043 | +€20,428 | +19.7% |
| Financial debts | 43 | €407 | €101 | -€306 | -75.1% |
| Credit institutions | 430/8 | €407 | €101 | -€306 | -75.1% |
| Trade debts | 44 | €196 | €224 | +€28 | +14.3% |
| Suppliers | 440/4 | €196 | €224 | +€28 | +14.3% |
| Taxes, remuneration and social security | 45 | €3,012 | €15,084 | +€12,072 | +401% |
| Taxes | 450/3 | €3,012 | €15,084 | +€12,072 | +401% |
| Other amounts payable | 47/48 | €100,000 | €108,634 | +€8,634 | +8.6% |
| Accrued charges and deferred income | 492/3 | €286 | €287 | +€1 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,971 | €4,421 | +€450 | +11.3% |
| Other operating charges | 640/8 | €1,746 | €861 | -€886 | -50.7% |
| Operating charges capitalised as restructuring costs | 649 | €0 | - | = | |
| Non-recurring operating charges | 66A | - | €600 | +€600 | |
| Gross operating margin | 9900 | €136,329 | €142,564 | +€6,236 | +4.6% |
| Operating profit (loss) | 9901 | €130,611 | €136,682 | +€6,071 | +4.6% |
| Financial income | 75/76B | €29 | €274 | +€245 | +840% |
| Recurring financial income | 75 | €29 | €274 | +€245 | +840% |
| Financial charges | 65/66B | €662 | €240 | -€422 | -63.7% |
| Recurring financial charges | 65 | €662 | €240 | -€422 | -63.7% |
| Profit (loss) for the period before taxes | 9903 | €129,979 | €136,717 | +€6,738 | +5.2% |
| Income taxes | 67/77 | €28,866 | €29,173 | +€307 | +1.1% |
| Profit (loss) for the period | 9904 | €101,113 | €107,543 | +€6,431 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €101,113 | €107,543 | +€6,431 | +6.4% |
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 30 October 2026 via checked.be.