WIZARD HOLDING: 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.
WIZARD HOLDING
Largest movements
- Cash +€58,488
up €58,488 (+72.3%), from €80,904 to €139,392
mainly Net result for the year (+€61,782) and Receivables within one year (+€28,481)
- Receivables within one year -€28,481
down €28,481 (-50.3%), from €56,565 to €28,085
of which Trade receivables: -€14,521
- Reserves +€61,481
up €61,481 (+37.7%), from €162,933 to €224,413
- Debts after one year -€41,465
down €41,465 (-52.2%), from €79,470 to €38,004
- Gross operating margin +€18,335
up €18,335 (+21.7%), from €84,545 to €102,881
- Taxes +€5,538
up €5,538 (+22.7%), from €24,351 to €29,889
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 | €630,945 | €656,706 | +€25,761 | +4.1% |
| Fixed assets | 21/28 | €493,128 | €488,990 | -€4,139 | -0.8% |
| Tangible fixed assets | 22/27 | €46,905 | €42,766 | -€4,139 | -8.8% |
| Land and buildings | 22 | €46,447 | €40,738 | -€5,709 | -12.3% |
| Plant, machinery and equipment | 23 | €458 | €226 | -€232 | -50.6% |
| Furniture and vehicles | 24 | €0 | €1,802 | +€1,802 | +18016500.0% |
| Financial fixed assets | 28 | €446,224 | €446,224 | = | 0.0% |
| Current assets | 29/58 | €137,817 | €167,717 | +€29,899 | +21.7% |
| Amounts receivable within one year | 40/41 | €56,565 | €28,085 | -€28,481 | -50.3% |
| Trade receivables | 40 | €14,521 | - | -€14,521 | |
| Other amounts receivable | 41 | €42,044 | €28,085 | -€13,959 | -33.2% |
| Cash at bank and in hand | 54/58 | €80,904 | €139,392 | +€58,488 | +72.3% |
| Deferred charges and accrued income | 490/1 | €348 | €239 | -€108 | -31.1% |
| Total equity and liabilities | 10/49 | €630,945 | €656,706 | +€25,761 | +4.1% |
| Equity | 10/15 | €349,042 | €410,522 | +€61,481 | +17.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €162,933 | €224,413 | +€61,481 | +37.7% |
| Distributable reserves | 133 | €162,933 | €224,413 | +€61,481 | +37.7% |
| Profit (loss) carried forward | 14 | €179,909 | €179,909 | = | 0.0% |
| Amounts payable | 17/49 | €281,903 | €246,184 | -€35,720 | -12.7% |
| Amounts payable after more than one year | 17 | €79,470 | €38,004 | -€41,465 | -52.2% |
| Financial debts | 170/4 | €79,470 | €38,004 | -€41,465 | -52.2% |
| Amounts payable within one year | 42/48 | €202,434 | €208,179 | +€5,745 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €46,462 | €49,689 | +€3,228 | +6.9% |
| Trade debts | 44 | €3,526 | €821 | -€2,704 | -76.7% |
| Suppliers | 440/4 | €3,526 | €821 | -€2,704 | -76.7% |
| Taxes, remuneration and social security | 45 | €29,322 | €31,032 | +€1,710 | +5.8% |
| Taxes | 450/3 | €29,322 | €31,032 | +€1,710 | +5.8% |
| Other amounts payable | 47/48 | €123,125 | €126,637 | +€3,512 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,275 | €6,434 | -€841 | -11.6% |
| Other operating charges | 640/8 | €1,494 | €1,662 | +€168 | +11.2% |
| Gross operating margin | 9900 | €84,545 | €102,881 | +€18,335 | +21.7% |
| Operating profit (loss) | 9901 | €75,777 | €94,785 | +€19,008 | +25.1% |
| Financial income | 75/76B | €147 | €358 | +€211 | +143.6% |
| Recurring financial income | 75 | €147 | €358 | +€211 | +143.6% |
| Financial charges | 65/66B | €3,736 | €3,472 | -€263 | -7.0% |
| Recurring financial charges | 65 | €3,736 | €3,472 | -€263 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €72,188 | €91,670 | +€19,483 | +27.0% |
| Income taxes | 67/77 | €24,351 | €29,889 | +€5,538 | +22.7% |
| Profit (loss) for the period | 9904 | €47,837 | €61,782 | +€13,945 | +29.2% |
| Profit (loss) for the period to be appropriated | 9905 | €47,837 | €61,782 | +€13,945 | +29.2% |
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 4 October 2026 via checked.be.