Wizards: 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.
Wizards
Largest movements
- Cash +€44,775
up €44,775 (+986.2%), from €4,540 to €49,315
mainly Net result for the year (+€55,965) and Depreciation (+€11,959)
- Stocks and contracts +€10,647
up €10,647 (+40.4%), from €26,352 to €36,999
- Tangible fixed assets -€9,829
down €9,829 (-5.7%), from €173,475 to €163,646
of which Land and buildings: -€10,176
- Intangible fixed assets +€4,164
new in 2025: €4,164
- Profit (loss) carried forward +€35,965
up €35,965 (+64.6%), from -€55,640 to -€19,675
- Reserves +€20,000
up €20,000 (+41.4%), from €48,359 to €68,359
- Debts after one year -€12,108
down €12,108 (-9.4%), from €128,776 to €116,669
- Trade debts +€7,310
up €7,310 (+47.1%), from €15,510 to €22,820
- Other debts -€5,839
down €5,839 (-17.8%), from €32,854 to €27,015
- Gross operating margin +€67,684
up €67,684 (+848.7%), from €7,975 to €75,660
- Other operating charges -€9,866
down €9,866 (-86.0%), from €11,472 to €1,606
- Taxes +€2,000
new in 2025: €2,000
- Depreciation +€797
up €797 (+7.1%), from €11,161 to €11,959
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 | €241,646 | €290,357 | +€48,711 | +20.2% |
| Fixed assets | 21/28 | €173,475 | €167,810 | -€5,665 | -3.3% |
| Intangible fixed assets | 21 | - | €4,164 | +€4,164 | |
| Tangible fixed assets | 22/27 | €173,475 | €163,646 | -€9,829 | -5.7% |
| Land and buildings | 22 | €170,771 | €160,595 | -€10,176 | -6.0% |
| Plant, machinery and equipment | 23 | €961 | €1,146 | +€186 | +19.3% |
| Furniture and vehicles | 24 | €1,743 | €1,905 | +€162 | +9.3% |
| Current assets | 29/58 | €68,171 | €122,547 | +€54,376 | +79.8% |
| Stocks and contracts in progress | 3 | €26,352 | €36,999 | +€10,647 | +40.4% |
| Stocks | 30/36 | €26,352 | €36,999 | +€10,647 | +40.4% |
| Amounts receivable within one year | 40/41 | €37,279 | €35,584 | -€1,696 | -4.5% |
| Trade receivables | 40 | €28,073 | €30,342 | +€2,269 | +8.1% |
| Other amounts receivable | 41 | €9,206 | €5,241 | -€3,965 | -43.1% |
| Cash at bank and in hand | 54/58 | €4,540 | €49,315 | +€44,775 | +986.2% |
| Deferred charges and accrued income | 490/1 | - | €650 | +€650 | |
| Total equity and liabilities | 10/49 | €241,646 | €290,357 | +€48,711 | +20.2% |
| Equity | 10/15 | €41,312 | €97,276 | +€55,965 | +135.5% |
| Contributions | 10/11 | €48,592 | €48,592 | = | 0.0% |
| Reserves | 13 | €48,359 | €68,359 | +€20,000 | +41.4% |
| Distributable reserves | 133 | €48,359 | €68,359 | +€20,000 | +41.4% |
| Profit (loss) carried forward | 14 | -€55,640 | -€19,675 | +€35,965 | +64.6% |
| Amounts payable | 17/49 | €200,334 | €193,080 | -€7,254 | -3.6% |
| Amounts payable after more than one year | 17 | €128,776 | €116,669 | -€12,108 | -9.4% |
| Financial debts | 170/4 | €128,776 | €116,669 | -€12,108 | -9.4% |
| Amounts payable within one year | 42/48 | €71,558 | €76,412 | +€4,854 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €11,921 | €12,108 | +€186 | +1.6% |
| Trade debts | 44 | €15,510 | €22,820 | +€7,310 | +47.1% |
| Suppliers | 440/4 | €15,510 | €22,820 | +€7,310 | +47.1% |
| Taxes, remuneration and social security | 45 | €11,272 | €14,469 | +€3,197 | +28.4% |
| Taxes | 450/3 | €11,272 | €14,469 | +€3,197 | +28.4% |
| Other amounts payable | 47/48 | €32,854 | €27,015 | -€5,839 | -17.8% |
| Non-recurring operating income | 76A | €340 | €305 | -€36 | -10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,161 | €11,959 | +€797 | +7.1% |
| Other operating charges | 640/8 | €11,472 | €1,606 | -€9,866 | -86.0% |
| Gross operating margin | 9900 | €7,975 | €75,660 | +€67,684 | +848.7% |
| Operating profit (loss) | 9901 | -€14,658 | €62,095 | +€76,752 | |
| Financial income | 75/76B | €58 | €2 | -€56 | -96.9% |
| Recurring financial income | 75 | €58 | €2 | -€56 | -96.9% |
| Financial charges | 65/66B | €4,189 | €4,131 | -€57 | -1.4% |
| Recurring financial charges | 65 | €4,189 | €4,131 | -€57 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | -€18,788 | €57,965 | +€76,753 | |
| Income taxes | 67/77 | - | €2,000 | +€2,000 | |
| Profit (loss) for the period | 9904 | -€18,788 | €55,965 | +€74,753 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,788 | €55,965 | +€74,753 |
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 6 October 2026 via checked.be.