WABI-SABI: what changed
What changed
WABI-SABI
NACE 62.900, Other information technology and computer services
filed annual accounts (NBB)
Net result for the year
€2,204
2024 · €3,905-€1,701
Equity
€39,924
2024 · €37,720+€2,204
Cash
€17,359
2024 · €10,328+€7,031
Balance sheet total
€1.9m
2024 · €1.8m+€117,174
Largest movements
Assets
- Financial fixed assets +€156,750
new in 2025: €156,750
- Tangible fixed assets -€48,051
down €48,051 (-2.8%), from €1.7m to €1.7m
of which Land and buildings: -€38,285
Equity and liabilities
- Other debts +€194,521
up €194,521 (+13.0%), from €1.5m to €1.7m
- Debts after one year -€81,570
down €81,570 (-67.1%), from €121,546 to €39,976
Income statement
- Depreciation +€29,731
up €29,731 (+162%), from €18,320 to €48,051
- Gross operating margin +€18,937
up €18,937 (+32.7%), from €57,842 to €76,779
- Financial charges -€14,534
down €14,534 (-46.1%), from €31,505 to €16,971
- Other operating charges +€3,841
up €3,841 (+121%), from €3,186 to €7,027
- Taxes +€1,646
up €1,646 (+178%), from €925 to €2,571
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€3,905
Gross operating margin
+€18,937
Depreciation
-€29,731
Other operating charges
-€3,841
Financial income
+€45
Financial charges
+€14,534
Taxes
-€1,646
Result 2025
€2,204
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€244,756
Investment
-€156,750
Financing
-€80,975
Cash 2024
€10,328
From operations (derived)
+€244,756
Net result for the year
+€2,204
Depreciation
+€48,051
Receivables within one year
+€254
Deferred charges and accrued income
-€1,698
Trade debts
-€3,775
Tax, wage and social debts
+€5,198
Other debts
+€194,521
Investment (derived)
-€156,750
Investment in fixed assets (net)
-€156,750
Financing
-€80,975
Debts after one year
-€81,570
Current portion of long-term debt
+€595
Cash 2025
€17,359
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,756,277 | €1,873,451 | +€117,174 | +6.7% |
| Fixed assets | 21/28 | €1,726,420 | €1,835,119 | +€108,699 | +6.3% |
| Tangible fixed assets | 22/27 | €1,726,420 | €1,678,369 | -€48,051 | -2.8% |
| Land and buildings | 22 | €1,684,080 | €1,645,795 | -€38,285 | -2.3% |
| Plant, machinery and equipment | 23 | €6,094 | €4,728 | -€1,365 | -22.4% |
| Furniture and vehicles | 24 | €14,399 | €11,567 | -€2,832 | -19.7% |
| Leasing and similar rights | 25 | €21,847 | €16,279 | -€5,569 | -25.5% |
| Financial fixed assets | 28 | - | €156,750 | +€156,750 | |
| Current assets | 29/58 | €29,857 | €38,332 | +€8,475 | +28.4% |
| Amounts receivable within one year | 40/41 | €19,529 | €19,275 | -€254 | -1.3% |
| Trade receivables | 40 | €19,529 | €19,275 | -€254 | -1.3% |
| Cash at bank and in hand | 54/58 | €10,328 | €17,359 | +€7,031 | +68.1% |
| Deferred charges and accrued income | 490/1 | - | €1,698 | +€1,698 | |
| Total equity and liabilities | 10/49 | €1,756,277 | €1,873,451 | +€117,174 | +6.7% |
| Equity | 10/15 | €37,720 | €39,924 | +€2,204 | +5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,120 | €21,324 | +€2,204 | +11.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €17,260 | €19,464 | +€2,204 | +12.8% |
| Amounts payable | 17/49 | €1,718,557 | €1,833,527 | +€114,970 | +6.7% |
| Amounts payable after more than one year | 17 | €121,546 | €39,976 | -€81,570 | -67.1% |
| Financial debts | 170/4 | €121,546 | €39,976 | -€81,570 | -67.1% |
| Amounts payable within one year | 42/48 | €1,597,011 | €1,793,551 | +€196,540 | +12.3% |
| Current portion of amounts payable after more than one year | 42 | €82,678 | €83,273 | +€595 | +0.7% |
| Trade debts | 44 | €11,920 | €8,146 | -€3,775 | -31.7% |
| Suppliers | 440/4 | €11,920 | €8,146 | -€3,775 | -31.7% |
| Taxes, remuneration and social security | 45 | €6,939 | €12,138 | +€5,198 | +74.9% |
| Taxes | 450/3 | €6,939 | €12,138 | +€5,198 | +74.9% |
| Other amounts payable | 47/48 | €1,495,473 | €1,689,994 | +€194,521 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,320 | €48,051 | +€29,731 | +162% |
| Other operating charges | 640/8 | €3,186 | €7,027 | +€3,841 | +121% |
| Gross operating margin | 9900 | €57,842 | €76,779 | +€18,937 | +32.7% |
| Operating profit (loss) | 9901 | €36,336 | €21,701 | -€14,635 | -40.3% |
| Financial income | 75/76B | - | €45 | +€45 | |
| Recurring financial income | 75 | - | €45 | +€45 | |
| Financial charges | 65/66B | €31,505 | €16,971 | -€14,534 | -46.1% |
| Recurring financial charges | 65 | €31,505 | €16,971 | -€14,534 | -46.1% |
| Profit (loss) for the period before taxes | 9903 | €4,831 | €4,775 | -€55 | -1.1% |
| Income taxes | 67/77 | €925 | €2,571 | +€1,646 | +178% |
| Profit (loss) for the period | 9904 | €3,905 | €2,204 | -€1,701 | -43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,905 | €2,204 | -€1,701 | -43.6% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.