W.BE INSTRUMENTATION: 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.
W.BE INSTRUMENTATION
Largest movements
- Cash -€16,812
down €16,812 (-28.8%), from €58,378 to €41,567
mainly Debts after one year (-€9,400) and Investment in fixed assets (net) (-€8,564)
- Receivables within one year +€4,548
up €4,548 (+33.0%), from €13,764 to €18,311
of which Trade receivables: +€3,964
- Tangible fixed assets -€3,202
down €3,202 (-6.3%), from €50,526 to €47,324
of which Furniture and vehicles: -€5,415
- Debts after one year -€9,400
down €9,400 (-25.5%), from €36,817 to €27,417
- Other debts -€8,014
down €8,014 (-82.8%), from €9,680 to €1,666
- Reserves +€1,322
up €1,322 (+2.9%), from €44,886 to €46,208
- Depreciation +€4,373
up €4,373 (+59.1%), from €7,393 to €11,766
- Taxes -€1,603
down €1,603 (-41.5%), from €3,861 to €2,257
- Gross operating margin -€1,314
down €1,314 (-6.4%), from €20,498 to €19,184
- Financial charges +€407
up €407 (+27.6%), from €1,473 to €1,880
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 | €122,703 | €107,325 | -€15,378 | -12.5% |
| Fixed assets | 21/28 | €50,526 | €47,324 | -€3,202 | -6.3% |
| Tangible fixed assets | 22/27 | €50,526 | €47,324 | -€3,202 | -6.3% |
| Plant, machinery and equipment | 23 | - | €2,213 | +€2,213 | |
| Furniture and vehicles | 24 | €50,526 | €45,111 | -€5,415 | -10.7% |
| Current assets | 29/58 | €72,177 | €60,001 | -€12,177 | -16.9% |
| Stocks and contracts in progress | 3 | €35 | €123 | +€88 | +248% |
| Stocks | 30/36 | €35 | €123 | +€88 | +248% |
| Amounts receivable within one year | 40/41 | €13,764 | €18,311 | +€4,548 | +33.0% |
| Trade receivables | 40 | €12,234 | €16,198 | +€3,964 | +32.4% |
| Other amounts receivable | 41 | €1,530 | €2,113 | +€584 | +38.2% |
| Cash at bank and in hand | 54/58 | €58,378 | €41,567 | -€16,812 | -28.8% |
| Total equity and liabilities | 10/49 | €122,703 | €107,325 | -€15,378 | -12.5% |
| Equity | 10/15 | €63,436 | €64,758 | +€1,322 | +2.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €44,886 | €46,208 | +€1,322 | +2.9% |
| Distributable reserves | 133 | €44,886 | €46,208 | +€1,322 | +2.9% |
| Amounts payable | 17/49 | €59,267 | €42,566 | -€16,700 | -28.2% |
| Amounts payable after more than one year | 17 | €36,817 | €27,417 | -€9,400 | -25.5% |
| Financial debts | 170/4 | €36,817 | €27,417 | -€9,400 | -25.5% |
| Amounts payable within one year | 42/48 | €20,422 | €12,772 | -€7,650 | -37.5% |
| Current portion of amounts payable after more than one year | 42 | €9,400 | €9,400 | = | 0.0% |
| Trade debts | 44 | €1,342 | €1,050 | -€292 | -21.7% |
| Suppliers | 440/4 | €1,342 | €1,050 | -€292 | -21.7% |
| Taxes, remuneration and social security | 45 | - | €656 | +€656 | |
| Taxes | 450/3 | - | €656 | +€656 | |
| Other amounts payable | 47/48 | €9,680 | €1,666 | -€8,014 | -82.8% |
| Accrued charges and deferred income | 492/3 | €2,028 | €2,377 | +€350 | +17.2% |
| Non-recurring operating income | 76A | €2,262 | - | -€2,262 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,393 | €11,766 | +€4,373 | +59.1% |
| Other operating charges | 640/8 | €580 | €630 | +€49 | +8.5% |
| Gross operating margin | 9900 | €20,498 | €19,184 | -€1,314 | -6.4% |
| Operating profit (loss) | 9901 | €12,525 | €6,789 | -€5,736 | -45.8% |
| Financial income | 75/76B | €212 | €337 | +€125 | +59.1% |
| Recurring financial income | 75 | €212 | €337 | +€125 | +59.1% |
| Financial charges | 65/66B | €1,473 | €1,880 | +€407 | +27.6% |
| Recurring financial charges | 65 | €1,473 | €1,880 | +€407 | +27.6% |
| Profit (loss) for the period before taxes | 9903 | €11,263 | €5,246 | -€6,018 | -53.4% |
| Income taxes | 67/77 | €3,861 | €2,257 | -€1,603 | -41.5% |
| Profit (loss) for the period | 9904 | €7,403 | €2,988 | -€4,414 | -59.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,403 | €2,988 | -€4,414 | -59.6% |
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 15 October 2026 via checked.be.