WIZENKO: 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.
WIZENKO
Largest movements
- Receivables within one year +€30,034
up €30,034 (+279.9%), from €10,730 to €40,764
of which Trade receivables: +€40,764
- Cash +€26,933
up €26,933 (+79.7%), from €33,808 to €60,741
mainly Net result for the year (+€99,541) and Tax, wage and social debts (+€31,873)
- Deferred charges and accrued income +€2,487
up €2,487 (+183.9%), from €1,352 to €3,839
- Tax, wage and social debts +€31,873
up €31,873 (+210.1%), from €15,169 to €47,042
- Other debts +€26,375
up €26,375 (+80.8%), from €32,622 to €58,997
- Trade debts +€1,118
up €1,118 (+679.8%), from €164 to €1,282
- Gross operating margin +€85,415
up €85,415 (+152.0%), from €56,176 to €141,592
- Taxes +€22,433
up €22,433 (+131.0%), from €17,130 to €39,563
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 | €49,208 | €108,320 | +€59,112 | +120.1% |
| Fixed assets | 21/28 | €3,318 | €2,977 | -€342 | -10.3% |
| Tangible fixed assets | 22/27 | €3,318 | €2,977 | -€342 | -10.3% |
| Furniture and vehicles | 24 | €3,318 | €2,977 | -€342 | -10.3% |
| Current assets | 29/58 | €45,890 | €105,344 | +€59,454 | +129.6% |
| Amounts receivable within one year | 40/41 | €10,730 | €40,764 | +€30,034 | +279.9% |
| Trade receivables | 40 | €0 | €40,764 | +€40,764 | |
| Other amounts receivable | 41 | €10,730 | €0 | -€10,730 | -100.0% |
| Cash at bank and in hand | 54/58 | €33,808 | €60,741 | +€26,933 | +79.7% |
| Deferred charges and accrued income | 490/1 | €1,352 | €3,839 | +€2,487 | +183.9% |
| Total equity and liabilities | 10/49 | €49,208 | €108,320 | +€59,112 | +120.1% |
| Equity | 10/15 | €1,000 | €1,000 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €48,208 | €107,320 | +€59,112 | +122.6% |
| Amounts payable within one year | 42/48 | €48,208 | €107,320 | +€59,112 | +122.6% |
| Trade debts | 44 | €164 | €1,282 | +€1,118 | +679.8% |
| Suppliers | 440/4 | €164 | €1,282 | +€1,118 | +679.8% |
| Advances received on contracts in progress | 46 | €253 | €0 | -€253 | -100.0% |
| Taxes, remuneration and social security | 45 | €15,169 | €47,042 | +€31,873 | +210.1% |
| Taxes | 450/3 | €15,169 | €47,042 | +€31,873 | +210.1% |
| Other amounts payable | 47/48 | €32,622 | €58,997 | +€26,375 | +80.8% |
| Non-recurring operating income | 76A | €386 | €0 | -€386 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €386 | €1,219 | +€833 | +215.6% |
| Other operating charges | 640/8 | €50 | €0 | -€50 | -100.0% |
| Non-recurring operating charges | 66A | - | €1,054 | +€1,054 | |
| Gross operating margin | 9900 | €56,176 | €141,592 | +€85,415 | +152.0% |
| Operating profit (loss) | 9901 | €55,740 | €139,319 | +€83,579 | +149.9% |
| Financial income | 75/76B | €1 | €18 | +€17 | +1689.9% |
| Recurring financial income | 75 | €1 | €18 | +€17 | +1689.9% |
| Financial charges | 65/66B | €210 | €233 | +€23 | +10.9% |
| Recurring financial charges | 65 | €210 | €233 | +€23 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | €55,531 | €139,104 | +€83,573 | +150.5% |
| Income taxes | 67/77 | €17,130 | €39,563 | +€22,433 | +131.0% |
| Profit (loss) for the period | 9904 | €38,402 | €99,541 | +€61,140 | +159.2% |
| Profit (loss) for the period to be appropriated | 9905 | €38,402 | €99,541 | +€61,140 | +159.2% |
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 3 October 2026 via checked.be.