WIZ-CONSULT: 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.
WIZ-CONSULT
Largest movements
- Cash +€80,748
up €80,748 (+89.0%), from €90,693 to €171,441
mainly Net result for the year (+€68,054) and Trade debts (+€19,102)
- Receivables within one year -€6,434
down €6,434 (-27.8%), from €23,120 to €16,685
of which Trade receivables: -€4,006
- Reserves +€68,054
up €68,054 (+56.6%), from €120,199 to €188,253
- Trade debts +€19,102
up €19,102 (+91.3%), from €20,924 to €40,026
- Debts after one year -€8,964
down €8,964 (-58.8%), from €15,256 to €6,292
- Current portion of long-term debt -€8,428
down €8,428 (-48.5%), from €17,392 to €8,964
- Tax, wage and social debts +€6,260
up €6,260 (+75.7%), from €8,272 to €14,532
- Gross operating margin +€35,003
up €35,003 (+54.5%), from €64,266 to €99,268
- Taxes +€10,123
up €10,123 (+60.8%), from €16,643 to €26,766
- Other operating charges -€1,435
down €1,435 (-41.6%), from €3,446 to €2,011
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 | €207,289 | €279,494 | +€72,205 | +34.8% |
| Fixed assets | 21/28 | €3,016 | €887 | -€2,129 | -70.6% |
| Tangible fixed assets | 22/27 | €3,016 | €887 | -€2,129 | -70.6% |
| Furniture and vehicles | 24 | €3,016 | €887 | -€2,129 | -70.6% |
| Current assets | 29/58 | €204,273 | €278,607 | +€74,334 | +36.4% |
| Amounts receivable after more than one year | 29 | €90,000 | €90,000 | = | 0.0% |
| Other amounts receivable | 291 | €90,000 | €90,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,120 | €16,685 | -€6,434 | -27.8% |
| Trade receivables | 40 | €20,132 | €16,125 | -€4,006 | -19.9% |
| Other amounts receivable | 41 | €2,988 | €560 | -€2,428 | -81.3% |
| Cash at bank and in hand | 54/58 | €90,693 | €171,441 | +€80,748 | +89.0% |
| Deferred charges and accrued income | 490/1 | €460 | €480 | +€20 | +4.3% |
| Total equity and liabilities | 10/49 | €207,289 | €279,494 | +€72,205 | +34.8% |
| Equity | 10/15 | €141,621 | €209,675 | +€68,054 | +48.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €120,199 | €188,253 | +€68,054 | +56.6% |
| Distributable reserves | 133 | €120,199 | €188,253 | +€68,054 | +56.6% |
| Profit (loss) carried forward | 14 | €2,822 | €2,822 | = | 0.0% |
| Amounts payable | 17/49 | €65,668 | €69,819 | +€4,151 | +6.3% |
| Amounts payable after more than one year | 17 | €15,256 | €6,292 | -€8,964 | -58.8% |
| Financial debts | 170/4 | €15,256 | €6,292 | -€8,964 | -58.8% |
| Amounts payable within one year | 42/48 | €50,412 | €63,527 | +€13,116 | +26.0% |
| Current portion of amounts payable after more than one year | 42 | €17,392 | €8,964 | -€8,428 | -48.5% |
| Trade debts | 44 | €20,924 | €40,026 | +€19,102 | +91.3% |
| Suppliers | 440/4 | €20,924 | €40,026 | +€19,102 | +91.3% |
| Taxes, remuneration and social security | 45 | €8,272 | €14,532 | +€6,260 | +75.7% |
| Taxes | 450/3 | €8,272 | €14,532 | +€6,260 | +75.7% |
| Other amounts payable | 47/48 | €3,822 | €5 | -€3,818 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,129 | €2,129 | = | 0.0% |
| Other operating charges | 640/8 | €3,446 | €2,011 | -€1,435 | -41.6% |
| Gross operating margin | 9900 | €64,266 | €99,268 | +€35,003 | +54.5% |
| Operating profit (loss) | 9901 | €58,691 | €95,128 | +€36,437 | +62.1% |
| Financial income | 75/76B | €11 | €334 | +€324 | +3,049% |
| Recurring financial income | 75 | €11 | €334 | +€324 | +3,049% |
| Financial charges | 65/66B | €1,156 | €642 | -€514 | -44.4% |
| Recurring financial charges | 65 | €1,156 | €642 | -€514 | -44.4% |
| Profit (loss) for the period before taxes | 9903 | €57,545 | €94,820 | +€37,275 | +64.8% |
| Income taxes | 67/77 | €16,643 | €26,766 | +€10,123 | +60.8% |
| Profit (loss) for the period | 9904 | €40,902 | €68,054 | +€27,151 | +66.4% |
| Profit (loss) for the period to be appropriated | 9905 | €40,902 | €68,054 | +€27,151 | +66.4% |
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 25 October 2026 via checked.be.