WYSMANTEL: 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.
WYSMANTEL
Largest movements
- Tangible fixed assets -€5,832
down €5,832 (-7.4%), from €79,226 to €73,395
of which Land and buildings: -€5,455
- Other debts +€47,178
up €47,178 (+58.3%), from €80,953 to €128,131
- Current portion of long-term debt -€46,412
no longer reported in 2025 (was €46,412)
- Tax, wage and social debts -€21,435
no longer reported in 2025 (was €21,435)
- Profit (loss) carried forward +€16,672
up €16,672 (+169%), from €9,883 to €26,555
- Taxes -€3,294
no longer reported in 2025 (was €3,294)
- Gross operating margin +€2,130
up €2,130 (+9.6%), from €22,080 to €24,210
- Financial charges -€1,543
down €1,543 (-98.9%), from €1,559 to €17
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €413,000 | €407,169 | -€5,832 | -1.4% |
| Fixed assets | 21/28 | €413,000 | €407,169 | -€5,832 | -1.4% |
| Tangible fixed assets | 22/27 | €79,226 | €73,395 | -€5,832 | -7.4% |
| Land and buildings | 22 | €77,050 | €71,596 | -€5,455 | -7.1% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Other tangible fixed assets | 26 | €2,176 | €1,799 | -€377 | -17.3% |
| Financial fixed assets | 28 | €333,774 | €333,774 | = | 0.0% |
| Total equity and liabilities | 10/49 | €413,000 | €407,169 | -€5,832 | -1.4% |
| Equity | 10/15 | €261,950 | €278,622 | +€16,672 | +6.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €233,467 | €233,467 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,067 | €7,067 | = | 0.0% |
| Distributable reserves | 133 | €224,540 | €224,540 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,883 | €26,555 | +€16,672 | +169% |
| Amounts payable | 17/49 | €151,050 | €128,547 | -€22,503 | -14.9% |
| Amounts payable within one year | 42/48 | €148,800 | €128,547 | -€20,253 | -13.6% |
| Current portion of amounts payable after more than one year | 42 | €46,412 | - | -€46,412 | |
| Trade debts | 44 | - | €416 | +€416 | |
| Suppliers | 440/4 | - | €416 | +€416 | |
| Taxes, remuneration and social security | 45 | €21,435 | - | -€21,435 | |
| Taxes | 450/3 | €21,435 | - | -€21,435 | |
| Other amounts payable | 47/48 | €80,953 | €128,131 | +€47,178 | +58.3% |
| Accrued charges and deferred income | 492/3 | €2,250 | - | -€2,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,777 | €5,832 | +€55 | +0.9% |
| Other operating charges | 640/8 | €1,640 | €1,690 | +€50 | +3.0% |
| Gross operating margin | 9900 | €22,080 | €24,210 | +€2,130 | +9.6% |
| Operating profit (loss) | 9901 | €14,663 | €16,688 | +€2,025 | +13.8% |
| Financial income | 75/76B | €74 | - | -€74 | |
| Recurring financial income | 75 | €74 | - | -€74 | |
| Financial charges | 65/66B | €1,559 | €17 | -€1,543 | -98.9% |
| Recurring financial charges | 65 | €1,559 | €17 | -€1,543 | -98.9% |
| Profit (loss) for the period before taxes | 9903 | €13,177 | €16,672 | +€3,494 | +26.5% |
| Income taxes | 67/77 | €3,294 | - | -€3,294 | |
| Profit (loss) for the period | 9904 | €9,883 | €16,672 | +€6,789 | +68.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,883 | €16,672 | +€6,789 | +68.7% |
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 16 October 2026 via checked.be.