WISSALE: 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.
WISSALE
Largest movements
- Cash +€5,063
up €5,063 (+14.6%), from €34,570 to €39,633
mainly Tax, wage and social debts (+€17,585) and Other debts (+€11,663)
- Tangible fixed assets -€3,579
down €3,579 (-51.1%), from €7,008 to €3,428
of which Furniture and vehicles: -€2,340
- Tax, wage and social debts +€17,585
up €17,585 (+84.0%), from €20,941 to €38,527
of which Remuneration and social security: +€19,307
- Trade debts -€17,096
down €17,096 (-83.1%), from €20,574 to €3,478
- Other debts +€11,663
up €11,663 (+1946.2%), from €599 to €12,262
- Profit (loss) carried forward -€10,133
down €10,133, from €5,153 to -€4,981
- Other operating charges +€8,865
up €8,865 (+1138.2%), from €779 to €9,644
- Gross operating margin -€4,801
down €4,801 (-3.0%), from €161,270 to €156,469
- Staff costs +€3,338
up €3,338 (+2.2%), from €148,560 to €151,898
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 | €65,867 | €67,886 | +€2,019 | +3.1% |
| Fixed assets | 21/28 | €8,313 | €5,005 | -€3,308 | -39.8% |
| Tangible fixed assets | 22/27 | €7,008 | €3,428 | -€3,579 | -51.1% |
| Plant, machinery and equipment | 23 | €3,397 | €2,244 | -€1,153 | -34.0% |
| Furniture and vehicles | 24 | €3,422 | €1,082 | -€2,340 | -68.4% |
| Other tangible fixed assets | 26 | €188 | €102 | -€86 | -45.6% |
| Financial fixed assets | 28 | €1,305 | €1,576 | +€271 | +20.7% |
| Current assets | 29/58 | €57,554 | €62,882 | +€5,328 | +9.3% |
| Stocks and contracts in progress | 3 | €1,325 | €919 | -€406 | -30.6% |
| Stocks | 30/36 | €1,325 | €919 | -€406 | -30.6% |
| Amounts receivable within one year | 40/41 | €21,033 | €21,598 | +€565 | +2.7% |
| Other amounts receivable | 41 | €21,033 | €21,598 | +€565 | +2.7% |
| Cash at bank and in hand | 54/58 | €34,570 | €39,633 | +€5,063 | +14.6% |
| Deferred charges and accrued income | 490/1 | €626 | €732 | +€106 | +16.9% |
| Total equity and liabilities | 10/49 | €65,867 | €67,886 | +€2,019 | +3.1% |
| Equity | 10/15 | €23,753 | €13,619 | -€10,133 | -42.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | €5,153 | -€4,981 | -€10,133 | |
| Amounts payable | 17/49 | €42,115 | €54,267 | +€12,153 | +28.9% |
| Amounts payable within one year | 42/48 | €42,115 | €54,267 | +€12,153 | +28.9% |
| Trade debts | 44 | €20,574 | €3,478 | -€17,096 | -83.1% |
| Suppliers | 440/4 | €20,574 | €3,478 | -€17,096 | -83.1% |
| Taxes, remuneration and social security | 45 | €20,941 | €38,527 | +€17,585 | +84.0% |
| Taxes | 450/3 | €2,003 | €281 | -€1,722 | -86.0% |
| Remuneration and social security | 454/9 | €18,938 | €38,245 | +€19,307 | +102.0% |
| Other amounts payable | 47/48 | €599 | €12,262 | +€11,663 | +1946.2% |
| Remuneration, social security and pensions | 62 | €148,560 | €151,898 | +€3,338 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,207 | €4,075 | +€868 | +27.1% |
| Other operating charges | 640/8 | €779 | €9,644 | +€8,865 | +1138.2% |
| Gross operating margin | 9900 | €161,270 | €156,469 | -€4,801 | -3.0% |
| Operating profit (loss) | 9901 | €8,723 | -€9,149 | -€17,872 | |
| Financial income | 75/76B | - | €976 | +€976 | |
| Recurring financial income | 75 | - | €976 | +€976 | |
| Financial charges | 65/66B | €2,303 | €1,961 | -€342 | -14.9% |
| Recurring financial charges | 65 | €2,303 | €1,961 | -€342 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €6,420 | -€10,133 | -€16,554 | |
| Profit (loss) for the period | 9904 | €6,420 | -€10,133 | -€16,554 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,420 | -€10,133 | -€16,554 |
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 9 October 2026 via checked.be.