WABI SABI: 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.
WABI SABI
Largest movements
- Receivables within one year +€78,804
up €78,804 (+84.9%), from €92,804 to €171,607
of which Other amounts receivable: +€78,819
- Cash +€11,200
up €11,200 (+140%), from €8,000 to €19,200
mainly Net result for the year (+€68,979) and Trade debts (+€13,714)
- Tangible fixed assets -€2,770
down €2,770 (-33.0%), from €8,401 to €5,631
of which Furniture and vehicles: -€1,876
- Reserves +€68,979
up €68,979 (+73.6%), from €93,722 to €162,701
- Trade debts +€13,714
up €13,714 (+1,201%), from €1,142 to €14,857
- Tax, wage and social debts +€3,521
up €3,521 (+23.9%), from €14,740 to €18,262
- Gross operating margin +€16,631
up €16,631 (+25.0%), from €66,634 to €83,265
- Financial income +€3,726
up €3,726 (+99.2%), from €3,755 to €7,481
- Taxes +€3,525
up €3,525 (+25.2%), from €13,965 to €17,490
- Depreciation +€1,561
up €1,561 (+129%), from €1,208 to €2,770
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 | €111,604 | €198,838 | +€87,234 | +78.2% |
| Fixed assets | 21/28 | €10,801 | €8,031 | -€2,770 | -25.6% |
| Tangible fixed assets | 22/27 | €8,401 | €5,631 | -€2,770 | -33.0% |
| Plant, machinery and equipment | 23 | €4,076 | €3,182 | -€894 | -21.9% |
| Furniture and vehicles | 24 | €4,325 | €2,449 | -€1,876 | -43.4% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €100,804 | €190,807 | +€90,004 | +89.3% |
| Amounts receivable within one year | 40/41 | €92,804 | €171,607 | +€78,804 | +84.9% |
| Trade receivables | 40 | €10,220 | €10,205 | -€15 | -0.1% |
| Other amounts receivable | 41 | €82,583 | €161,402 | +€78,819 | +95.4% |
| Cash at bank and in hand | 54/58 | €8,000 | €19,200 | +€11,200 | +140% |
| Total equity and liabilities | 10/49 | €111,604 | €198,838 | +€87,234 | +78.2% |
| Equity | 10/15 | €95,722 | €164,701 | +€68,979 | +72.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €93,722 | €162,701 | +€68,979 | +73.6% |
| Distributable reserves | 133 | €93,722 | €162,701 | +€68,979 | +73.6% |
| Amounts payable | 17/49 | €15,883 | €34,138 | +€18,255 | +115% |
| Amounts payable within one year | 42/48 | €15,883 | €34,138 | +€18,255 | +115% |
| Trade debts | 44 | €1,142 | €14,857 | +€13,714 | +1,201% |
| Suppliers | 440/4 | €1,142 | €14,857 | +€13,714 | +1,201% |
| Taxes, remuneration and social security | 45 | €14,740 | €18,262 | +€3,521 | +23.9% |
| Taxes | 450/3 | €14,740 | €18,262 | +€3,521 | +23.9% |
| Other amounts payable | 47/48 | - | €1,020 | +€1,020 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,208 | €2,770 | +€1,561 | +129% |
| Other operating charges | 640/8 | €913 | €1,338 | +€425 | +46.6% |
| Gross operating margin | 9900 | €66,634 | €83,265 | +€16,631 | +25.0% |
| Operating profit (loss) | 9901 | €64,513 | €79,158 | +€14,645 | +22.7% |
| Financial income | 75/76B | €3,755 | €7,481 | +€3,726 | +99.2% |
| Recurring financial income | 75 | €3,755 | €7,481 | +€3,726 | +99.2% |
| Financial charges | 65/66B | €491 | €171 | -€320 | -65.2% |
| Recurring financial charges | 65 | €491 | €171 | -€320 | -65.2% |
| Profit (loss) for the period before taxes | 9903 | €67,777 | €86,468 | +€18,691 | +27.6% |
| Income taxes | 67/77 | €13,965 | €17,490 | +€3,525 | +25.2% |
| Profit (loss) for the period | 9904 | €53,812 | €68,979 | +€15,166 | +28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €53,812 | €68,979 | +€15,166 | +28.2% |
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 22 October 2026 via checked.be.