Wizarts: 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.
Wizarts
Largest movements
- Cash -€52,915
down €52,915 (-54.7%), from €96,675 to €43,760
mainly Trade debts (-€55,634) and Receivables within one year (-€10,810)
- Receivables within one year +€10,810
up €10,810 (+9.2%), from €118,107 to €128,917
of which Trade receivables: +€18,180
- Trade debts -€55,634
down €55,634 (-46.4%), from €119,887 to €64,253
- Accrued charges and deferred income +€17,928
new in 2025: €17,928
- Tax, wage and social debts -€5,939
down €5,939 (-8.3%), from €71,425 to €65,486
of which Taxes: -€7,405
- Debts after one year -€4,200
down €4,200 (-44.5%), from €9,438 to €5,237
- Other debts +€4,179
up €4,179 (+69.0%), from €6,061 to €10,240
No income-statement line moved by more than 1% of the activity.
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 | €223,203 | €180,243 | -€42,960 | -19.2% |
| Fixed assets | 21/28 | €7,134 | €6,481 | -€653 | -9.2% |
| Tangible fixed assets | 22/27 | €7,134 | €6,481 | -€653 | -9.2% |
| Plant, machinery and equipment | 23 | €7,134 | €6,481 | -€653 | -9.2% |
| Current assets | 29/58 | €216,069 | €173,762 | -€42,307 | -19.6% |
| Amounts receivable within one year | 40/41 | €118,107 | €128,917 | +€10,810 | +9.2% |
| Trade receivables | 40 | €106,002 | €124,182 | +€18,180 | +17.2% |
| Other amounts receivable | 41 | €12,105 | €4,735 | -€7,370 | -60.9% |
| Cash at bank and in hand | 54/58 | €96,675 | €43,760 | -€52,915 | -54.7% |
| Deferred charges and accrued income | 490/1 | €1,287 | €1,085 | -€202 | -15.7% |
| Total equity and liabilities | 10/49 | €223,203 | €180,243 | -€42,960 | -19.2% |
| Equity | 10/15 | €12,442 | €12,898 | +€456 | +3.7% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €7,777 | €7,777 | = | 0.0% |
| Distributable reserves | 133 | €7,777 | €7,777 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,165 | €1,621 | +€456 | +39.1% |
| Amounts payable | 17/49 | €210,761 | €167,345 | -€43,416 | -20.6% |
| Amounts payable after more than one year | 17 | €9,438 | €5,237 | -€4,200 | -44.5% |
| Financial debts | 170/4 | €9,438 | €5,237 | -€4,200 | -44.5% |
| Amounts payable within one year | 42/48 | €201,323 | €144,180 | -€57,143 | -28.4% |
| Current portion of amounts payable after more than one year | 42 | €3,950 | €4,200 | +€250 | +6.3% |
| Trade debts | 44 | €119,887 | €64,253 | -€55,634 | -46.4% |
| Suppliers | 440/4 | €119,887 | €64,253 | -€55,634 | -46.4% |
| Taxes, remuneration and social security | 45 | €71,425 | €65,486 | -€5,939 | -8.3% |
| Taxes | 450/3 | €41,898 | €34,493 | -€7,405 | -17.7% |
| Remuneration and social security | 454/9 | €29,527 | €30,993 | +€1,466 | +5.0% |
| Other amounts payable | 47/48 | €6,061 | €10,240 | +€4,179 | +69.0% |
| Accrued charges and deferred income | 492/3 | - | €17,928 | +€17,928 | |
| Remuneration, social security and pensions | 62 | €159,670 | €160,261 | +€592 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,966 | €4,070 | +€104 | +2.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €450 | +€450 | |
| Other operating charges | 640/8 | €930 | €544 | -€386 | -41.5% |
| Gross operating margin | 9900 | €171,124 | €170,791 | -€333 | -0.2% |
| Operating profit (loss) | 9901 | €6,559 | €5,467 | -€1,093 | -16.7% |
| Financial income | 75/76B | €6 | €1 | -€6 | -91.8% |
| Recurring financial income | 75 | €6 | €1 | -€6 | -91.8% |
| Financial charges | 65/66B | €1,601 | €1,273 | -€328 | -20.5% |
| Recurring financial charges | 65 | €1,601 | €1,273 | -€328 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €4,964 | €4,194 | -€771 | -15.5% |
| Income taxes | 67/77 | €4,332 | €3,738 | -€595 | -13.7% |
| Profit (loss) for the period | 9904 | €632 | €456 | -€176 | -27.8% |
| Profit (loss) for the period to be appropriated | 9905 | €632 | €456 | -€176 | -27.8% |
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 29 October 2026 via checked.be.