WYSAGRI: 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.
WYSAGRI
Largest movements
- Tangible fixed assets +€211,553
up €211,553 (+294%), from €71,948 to €283,501
of which Plant, machinery and equipment: +€154,817
- Cash -€26,287
down €26,287 (-9.2%), from €286,836 to €260,549
mainly Investment in fixed assets (net) (-€245,896) and Trade debts (-€82,918)
- Stocks and contracts +€13,790
up €13,790 (+6.6%), from €208,750 to €222,540
- Debts after one year +€229,459
new in 2025: €229,459
- Trade debts -€82,918
down €82,918 (-95.4%), from €86,958 to €4,040
- Reserves +€79,805
up €79,805 (+53.7%), from €148,479 to €228,284
- Other debts -€47,750
down €47,750 (-34.4%), from €138,867 to €91,117
- Current portion of long-term debt +€9,333
new in 2025: €9,333
- Gross operating margin +€39,039
up €39,039 (+32.9%), from €118,603 to €157,641
- Depreciation +€26,366
up €26,366 (+331%), from €7,977 to €34,343
- Other operating charges +€6,138
up €6,138 (+77.2%), from €7,950 to €14,087
- Financial charges +€3,998
up €3,998 (+113%), from €3,532 to €7,530
- Taxes -€3,502
down €3,502 (-13.8%), from €25,400 to €21,899
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 | €609,962 | €803,962 | +€194,000 | +31.8% |
| Fixed assets | 21/28 | €72,948 | €284,501 | +€211,553 | +290% |
| Tangible fixed assets | 22/27 | €71,948 | €283,501 | +€211,553 | +294% |
| Land and buildings | 22 | €14,290 | €11,908 | -€2,382 | -16.7% |
| Plant, machinery and equipment | 23 | €57,659 | €212,476 | +€154,817 | +269% |
| Assets under construction and advance payments | 27 | - | €59,117 | +€59,117 | |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €537,014 | €519,461 | -€17,552 | -3.3% |
| Stocks and contracts in progress | 3 | €208,750 | €222,540 | +€13,790 | +6.6% |
| Stocks | 30/36 | €208,750 | €222,540 | +€13,790 | +6.6% |
| Amounts receivable within one year | 40/41 | €36,048 | €29,865 | -€6,183 | -17.2% |
| Trade receivables | 40 | €20,582 | €28,784 | +€8,202 | +39.9% |
| Other amounts receivable | 41 | €15,466 | €1,082 | -€14,385 | -93.0% |
| Cash at bank and in hand | 54/58 | €286,836 | €260,549 | -€26,287 | -9.2% |
| Deferred charges and accrued income | 490/1 | €5,380 | €6,507 | +€1,128 | +21.0% |
| Total equity and liabilities | 10/49 | €609,962 | €803,962 | +€194,000 | +31.8% |
| Equity | 10/15 | €350,979 | €430,784 | +€79,805 | +22.7% |
| Contributions | 10/11 | €202,500 | €202,500 | = | 0.0% |
| Reserves | 13 | €148,479 | €228,284 | +€79,805 | +53.7% |
| Distributable reserves | 133 | €148,479 | €228,284 | +€79,805 | +53.7% |
| Amounts payable | 17/49 | €258,982 | €373,178 | +€114,195 | +44.1% |
| Amounts payable after more than one year | 17 | - | €229,459 | +€229,459 | |
| Financial debts | 170/4 | - | €229,459 | +€229,459 | |
| Amounts payable within one year | 42/48 | €241,469 | €124,613 | -€116,856 | -48.4% |
| Current portion of amounts payable after more than one year | 42 | - | €9,333 | +€9,333 | |
| Trade debts | 44 | €86,958 | €4,040 | -€82,918 | -95.4% |
| Suppliers | 440/4 | €86,958 | €4,040 | -€82,918 | -95.4% |
| Taxes, remuneration and social security | 45 | €15,644 | €20,122 | +€4,479 | +28.6% |
| Taxes | 450/3 | €9,682 | €17,124 | +€7,441 | +76.9% |
| Remuneration and social security | 454/9 | €5,962 | €2,999 | -€2,963 | -49.7% |
| Other amounts payable | 47/48 | €138,867 | €91,117 | -€47,750 | -34.4% |
| Accrued charges and deferred income | 492/3 | €17,514 | €19,105 | +€1,592 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,977 | €34,343 | +€26,366 | +331% |
| Other operating charges | 640/8 | €7,950 | €14,087 | +€6,138 | +77.2% |
| Gross operating margin | 9900 | €118,603 | €157,641 | +€39,039 | +32.9% |
| Operating profit (loss) | 9901 | €102,676 | €109,211 | +€6,535 | +6.4% |
| Financial income | 75/76B | €3 | €23 | +€20 | +602% |
| Recurring financial income | 75 | €3 | €23 | +€20 | +602% |
| Financial charges | 65/66B | €3,532 | €7,530 | +€3,998 | +113% |
| Recurring financial charges | 65 | €3,532 | €7,530 | +€3,998 | +113% |
| Profit (loss) for the period before taxes | 9903 | €99,148 | €101,704 | +€2,556 | +2.6% |
| Income taxes | 67/77 | €25,400 | €21,899 | -€3,502 | -13.8% |
| Profit (loss) for the period | 9904 | €73,747 | €79,805 | +€6,058 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €73,747 | €79,805 | +€6,058 | +8.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.