Wise Guest: 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.
Wise Guest
Largest movements
- Cash +€176,335
up €176,335 (+308.3%), from €57,197 to €233,531
mainly Net result for the year (+€118,754) and Tax, wage and social debts (+€28,441)
- Receivables within one year -€11,966
down €11,966 (-91.7%), from €13,051 to €1,085
of which Trade receivables: -€11,018
- Reserves +€118,754
up €118,754 (+322.9%), from €36,782 to €155,536
- Tax, wage and social debts +€28,441
up €28,441 (+156.1%), from €18,218 to €46,658
- Other debts +€15,504
up €15,504 (+106.9%), from €14,502 to €30,007
- Accrued charges and deferred income +€3,150
new in 2025: €3,150
- Gross operating margin +€107,097
up €107,097 (+223.4%), from €47,936 to €155,032
- Taxes +€24,481
up €24,481 (+251.8%), from €9,722 to €34,203
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 | €72,389 | €238,259 | +€165,870 | +229.1% |
| Fixed assets | 21/28 | €2,141 | €3,642 | +€1,501 | +70.1% |
| Tangible fixed assets | 22/27 | €2,141 | €3,642 | +€1,501 | +70.1% |
| Furniture and vehicles | 24 | €2,141 | €1,403 | -€738 | -34.5% |
| Other tangible fixed assets | 26 | - | €2,239 | +€2,239 | |
| Current assets | 29/58 | €70,248 | €234,617 | +€164,369 | +234.0% |
| Amounts receivable within one year | 40/41 | €13,051 | €1,085 | -€11,966 | -91.7% |
| Trade receivables | 40 | €12,100 | €1,082 | -€11,018 | -91.1% |
| Other amounts receivable | 41 | €951 | €3 | -€948 | -99.7% |
| Cash at bank and in hand | 54/58 | €57,197 | €233,531 | +€176,335 | +308.3% |
| Total equity and liabilities | 10/49 | €72,389 | €238,259 | +€165,870 | +229.1% |
| Equity | 10/15 | €38,782 | €157,536 | +€118,754 | +306.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €36,782 | €155,536 | +€118,754 | +322.9% |
| Distributable reserves | 133 | €36,782 | €155,536 | +€118,754 | +322.9% |
| Amounts payable | 17/49 | €33,607 | €80,723 | +€47,115 | +140.2% |
| Amounts payable within one year | 42/48 | €33,607 | €77,573 | +€43,965 | +130.8% |
| Trade debts | 44 | €887 | €908 | +€21 | +2.3% |
| Suppliers | 440/4 | €887 | €908 | +€21 | +2.3% |
| Taxes, remuneration and social security | 45 | €18,218 | €46,658 | +€28,441 | +156.1% |
| Taxes | 450/3 | €18,218 | €46,658 | +€28,441 | +156.1% |
| Other amounts payable | 47/48 | €14,502 | €30,007 | +€15,504 | +106.9% |
| Accrued charges and deferred income | 492/3 | - | €3,150 | +€3,150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73 | €914 | +€841 | +1154.0% |
| Other operating charges | 640/8 | €1,359 | €1,086 | -€273 | -20.1% |
| Gross operating margin | 9900 | €47,936 | €155,032 | +€107,097 | +223.4% |
| Operating profit (loss) | 9901 | €46,504 | €153,033 | +€106,529 | +229.1% |
| Financial charges | 65/66B | - | €75 | +€75 | |
| Recurring financial charges | 65 | - | €75 | +€75 | |
| Profit (loss) for the period before taxes | 9903 | €46,504 | €152,958 | +€106,454 | +228.9% |
| Income taxes | 67/77 | €9,722 | €34,203 | +€24,481 | +251.8% |
| Profit (loss) for the period | 9904 | €36,782 | €118,754 | +€81,973 | +222.9% |
| Profit (loss) for the period to be appropriated | 9905 | €36,782 | €118,754 | +€81,973 | +222.9% |
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 4 October 2026 via checked.be.