WIZEWOLF: 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.
WIZEWOLF
Largest movements
- Current investments +€183,000
new in 2025: €183,000
- Cash -€113,235
down €113,235 (-42.7%), from €265,471 to €152,236
mainly Current investments (-€183,000) and Investment in fixed assets (net) (-€5,318)
- Reserves +€62,274
up €62,274 (+23.8%), from €261,450 to €323,724
- Other debts +€5,135
up €5,135 (+42.2%), from €12,170 to €17,305
- Tax, wage and social debts +€3,837
up €3,837 (+26.7%), from €14,362 to €18,199
- Gross operating margin +€6,626
up €6,626 (+8.0%), from €82,332 to €88,958
- Financial income +€5,090
up €5,090 (+1,053%), from €483 to €5,573
- Taxes +€3,209
up €3,209 (+16.8%), from €19,093 to €22,301
- Other operating charges +€1,556
up €1,556 (+239%), from €651 to €2,207
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 | €309,041 | €380,327 | +€71,285 | +23.1% |
| Fixed assets | 21/28 | €24,494 | €23,523 | -€971 | -4.0% |
| Tangible fixed assets | 22/27 | €24,494 | €23,523 | -€971 | -4.0% |
| Plant, machinery and equipment | 23 | €23,560 | €22,230 | -€1,330 | -5.6% |
| Furniture and vehicles | 24 | €906 | €312 | -€594 | -65.6% |
| Other tangible fixed assets | 26 | €28 | €982 | +€954 | +3,414% |
| Current assets | 29/58 | €284,547 | €356,803 | +€72,256 | +25.4% |
| Amounts receivable within one year | 40/41 | €17,982 | €20,191 | +€2,209 | +12.3% |
| Trade receivables | 40 | €17,909 | €20,096 | +€2,187 | +12.2% |
| Other amounts receivable | 41 | €73 | €95 | +€22 | +30.2% |
| Current investments | 50/53 | - | €183,000 | +€183,000 | |
| Cash at bank and in hand | 54/58 | €265,471 | €152,236 | -€113,235 | -42.7% |
| Deferred charges and accrued income | 490/1 | €1,094 | €1,376 | +€282 | +25.8% |
| Total equity and liabilities | 10/49 | €309,041 | €380,327 | +€71,285 | +23.1% |
| Equity | 10/15 | €281,450 | €343,724 | +€62,274 | +22.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €261,450 | €323,724 | +€62,274 | +23.8% |
| Distributable reserves | 133 | €261,450 | €323,724 | +€62,274 | +23.8% |
| Amounts payable | 17/49 | €27,592 | €36,603 | +€9,011 | +32.7% |
| Amounts payable within one year | 42/48 | €27,122 | €35,608 | +€8,486 | +31.3% |
| Trade debts | 44 | €590 | €104 | -€486 | -82.3% |
| Suppliers | 440/4 | €590 | €104 | -€486 | -82.3% |
| Taxes, remuneration and social security | 45 | €14,362 | €18,199 | +€3,837 | +26.7% |
| Taxes | 450/3 | €14,362 | €18,199 | +€3,837 | +26.7% |
| Other amounts payable | 47/48 | €12,170 | €17,305 | +€5,135 | +42.2% |
| Accrued charges and deferred income | 492/3 | €469 | €994 | +€525 | +112% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,864 | €6,289 | +€425 | +7.2% |
| Other operating charges | 640/8 | €651 | €2,207 | +€1,556 | +239% |
| Gross operating margin | 9900 | €82,332 | €88,958 | +€6,626 | +8.0% |
| Operating profit (loss) | 9901 | €75,817 | €80,462 | +€4,645 | +6.1% |
| Financial income | 75/76B | €483 | €5,573 | +€5,090 | +1,053% |
| Recurring financial income | 75 | €483 | €5,573 | +€5,090 | +1,053% |
| Financial charges | 65/66B | €2,203 | €1,460 | -€742 | -33.7% |
| Recurring financial charges | 65 | €2,203 | €1,460 | -€742 | -33.7% |
| Profit (loss) for the period before taxes | 9903 | €74,098 | €84,575 | +€10,477 | +14.1% |
| Income taxes | 67/77 | €19,093 | €22,301 | +€3,209 | +16.8% |
| Profit (loss) for the period | 9904 | €55,005 | €62,274 | +€7,269 | +13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €55,005 | €62,274 | +€7,269 | +13.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.