WIZIT CONSULTANCY: 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.
WIZIT CONSULTANCY
Largest movements
- Cash +€26,085
up €26,085 (+1,690%), from €1,543 to €27,628
mainly Net result for the year (+€50,722) and Other debts (+€30,342)
- Tangible fixed assets -€12,015
down €12,015 (-18.9%), from €63,557 to €51,542
of which Furniture and vehicles: -€11,442
- Receivables within one year +€4,611
up €4,611 (+14.0%), from €32,922 to €37,533
of which Other amounts receivable: +€6,384
- Other debts +€30,342
up €30,342 (+133%), from €22,765 to €53,107
- Reserves -€9,278
down €9,278 (-15.2%), from €60,850 to €51,573
- Tax, wage and social debts -€2,827
down €2,827 (-26.9%), from €10,524 to €7,697
- Depreciation +€2,101
up €2,101 (+13.7%), from €15,340 to €17,440
- Gross operating margin -€1,104
down €1,104 (-1.3%), from €88,081 to €86,977
- Taxes -€926
down €926 (-4.7%), from €19,544 to €18,617
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 | €100,438 | €119,023 | +€18,585 | +18.5% |
| Fixed assets | 21/28 | €64,457 | €52,442 | -€12,015 | -18.6% |
| Tangible fixed assets | 22/27 | €63,557 | €51,542 | -€12,015 | -18.9% |
| Plant, machinery and equipment | 23 | €1,250 | €677 | -€573 | -45.9% |
| Furniture and vehicles | 24 | €62,307 | €50,866 | -€11,442 | -18.4% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €35,980 | €66,581 | +€30,600 | +85.0% |
| Amounts receivable within one year | 40/41 | €32,922 | €37,533 | +€4,611 | +14.0% |
| Trade receivables | 40 | €32,922 | €31,149 | -€1,773 | -5.4% |
| Other amounts receivable | 41 | - | €6,384 | +€6,384 | |
| Cash at bank and in hand | 54/58 | €1,543 | €27,628 | +€26,085 | +1,690% |
| Deferred charges and accrued income | 490/1 | €1,516 | €1,420 | -€95 | -6.3% |
| Total equity and liabilities | 10/49 | €100,438 | €119,023 | +€18,585 | +18.5% |
| Equity | 10/15 | €65,710 | €56,433 | -€9,278 | -14.1% |
| Contributions | 10/11 | €4,860 | €4,860 | = | 0.0% |
| Reserves | 13 | €60,850 | €51,573 | -€9,278 | -15.2% |
| Distributable reserves | 133 | €60,850 | €51,573 | -€9,278 | -15.2% |
| Amounts payable | 17/49 | €34,727 | €62,590 | +€27,863 | +80.2% |
| Amounts payable within one year | 42/48 | €34,727 | €62,590 | +€27,863 | +80.2% |
| Trade debts | 44 | €1,439 | €1,786 | +€348 | +24.2% |
| Suppliers | 440/4 | €1,439 | €1,786 | +€348 | +24.2% |
| Taxes, remuneration and social security | 45 | €10,524 | €7,697 | -€2,827 | -26.9% |
| Taxes | 450/3 | €10,524 | €7,697 | -€2,827 | -26.9% |
| Other amounts payable | 47/48 | €22,765 | €53,107 | +€30,342 | +133% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,340 | €17,440 | +€2,101 | +13.7% |
| Other operating charges | 640/8 | €141 | €294 | +€154 | +109% |
| Gross operating margin | 9900 | €88,081 | €86,977 | -€1,104 | -1.3% |
| Operating profit (loss) | 9901 | €72,601 | €69,242 | -€3,359 | -4.6% |
| Financial income | 75/76B | €2 | €205 | +€203 | +9,627% |
| Recurring financial income | 75 | €2 | €205 | +€203 | +9,627% |
| Financial charges | 65/66B | €135 | €108 | -€27 | -20.2% |
| Recurring financial charges | 65 | €135 | €108 | -€27 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €72,468 | €69,340 | -€3,128 | -4.3% |
| Income taxes | 67/77 | €19,544 | €18,617 | -€926 | -4.7% |
| Profit (loss) for the period | 9904 | €52,925 | €50,722 | -€2,202 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €52,925 | €50,722 | -€2,202 | -4.2% |
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 26 October 2026 via checked.be.