Wyser: 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.
Wyser
Largest movements
- Deferred charges and accrued income -€2,000
down €2,000 (-44.4%), from €4,508 to €2,508
- Cash +€1,817
up €1,817 (+18.1%), from €10,052 to €11,869
mainly Net result for the year (+€2,139) and Deferred charges and accrued income (+€2,000)
- Receivables within one year +€666
up €666 (+13.7%), from €4,872 to €5,538
of which Trade receivables: +€666
- Profit (loss) carried forward +€2,139
up €2,139 (+18.1%), from -€11,845 to -€9,706
- Tax, wage and social debts -€2,137
down €2,137 (-34.9%), from €6,121 to €3,984
- Other debts +€1,361
up €1,361 (+123.6%), from €1,101 to €2,461
- Trade debts -€1,029
down €1,029 (-57.5%), from €1,791 to €762
- Gross operating margin +€8,336
up €8,336, from -€4,446 to €3,890
- Depreciation -€5,827
down €5,827 (-97.5%), from €5,976 to €149
- Other operating charges +€327
up €327 (+36.2%), from €903 to €1,230
- Financial charges -€161
down €161 (-41.1%), from €392 to €231
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 | €21,450 | €21,784 | +€334 | +1.6% |
| Fixed assets | 21/28 | €2,017 | €1,869 | -€149 | -7.4% |
| Tangible fixed assets | 22/27 | €1,007 | €859 | -€149 | -14.7% |
| Other tangible fixed assets | 26 | €1,007 | €859 | -€149 | -14.7% |
| Financial fixed assets | 28 | €1,010 | €1,010 | = | 0.0% |
| Current assets | 29/58 | €19,432 | €19,915 | +€483 | +2.5% |
| Amounts receivable within one year | 40/41 | €4,872 | €5,538 | +€666 | +13.7% |
| Trade receivables | 40 | - | €666 | +€666 | |
| Other amounts receivable | 41 | €4,872 | €4,872 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,052 | €11,869 | +€1,817 | +18.1% |
| Deferred charges and accrued income | 490/1 | €4,508 | €2,508 | -€2,000 | -44.4% |
| Total equity and liabilities | 10/49 | €21,450 | €21,784 | +€334 | +1.6% |
| Equity | 10/15 | €12,437 | €14,576 | +€2,139 | +17.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €21,282 | €21,282 | = | 0.0% |
| Distributable reserves | 133 | €21,282 | €21,282 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,845 | -€9,706 | +€2,139 | +18.1% |
| Amounts payable | 17/49 | €9,013 | €7,208 | -€1,805 | -20.0% |
| Amounts payable within one year | 42/48 | €9,013 | €7,208 | -€1,805 | -20.0% |
| Trade debts | 44 | €1,791 | €762 | -€1,029 | -57.5% |
| Suppliers | 440/4 | €1,791 | €762 | -€1,029 | -57.5% |
| Taxes, remuneration and social security | 45 | €6,121 | €3,984 | -€2,137 | -34.9% |
| Taxes | 450/3 | €6,121 | €3,984 | -€2,137 | -34.9% |
| Other amounts payable | 47/48 | €1,101 | €2,461 | +€1,361 | +123.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,976 | €149 | -€5,827 | -97.5% |
| Other operating charges | 640/8 | €903 | €1,230 | +€327 | +36.2% |
| Gross operating margin | 9900 | -€4,446 | €3,890 | +€8,336 | |
| Operating profit (loss) | 9901 | -€11,325 | €2,511 | +€13,836 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €392 | €231 | -€161 | -41.1% |
| Recurring financial charges | 65 | €392 | €231 | -€161 | -41.1% |
| Profit (loss) for the period before taxes | 9903 | -€11,717 | €2,280 | +€13,997 | |
| Income taxes | 67/77 | €128 | €141 | +€13 | +10.1% |
| Profit (loss) for the period | 9904 | -€11,845 | €2,139 | +€13,984 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,845 | €2,139 | +€13,984 |
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 7 October 2026 via checked.be.