WB Beheer: 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.
WB Beheer
Largest movements
- Receivables within one year +€2,477
up €2,477 (+29.0%), from €8,535 to €11,012
of which Trade receivables: +€2,420
- Cash +€498
new in 2025: €498
mainly Trade debts (+€6,100)
- Trade debts +€6,100
up €6,100 (+1,467%), from €416 to €6,516
- Profit (loss) carried forward -€1,705
down €1,705 (-24.1%), from -€7,081 to -€8,786
- Short-term financial debts -€1,357
down €1,357 (-100%), from €1,357 to €0
- Gross operating margin -€3,019
down €3,019, from €1,840 to -€1,178
- Financial income +€100
up €100, from €0 to €100
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 | €8,535 | €11,510 | +€2,975 | +34.9% |
| Current assets | 29/58 | €8,535 | €11,510 | +€2,975 | +34.9% |
| Amounts receivable within one year | 40/41 | €8,535 | €11,012 | +€2,477 | +29.0% |
| Trade receivables | 40 | €7,000 | €9,420 | +€2,420 | +34.6% |
| Other amounts receivable | 41 | €1,535 | €1,592 | +€57 | +3.7% |
| Cash at bank and in hand | 54/58 | - | €498 | +€498 | |
| Total equity and liabilities | 10/49 | €8,535 | €11,510 | +€2,975 | +34.9% |
| Equity | 10/15 | €4,232 | €2,528 | -€1,705 | -40.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €11,214 | €11,214 | = | 0.0% |
| Distributable reserves | 133 | €11,214 | €11,214 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,081 | -€8,786 | -€1,705 | -24.1% |
| Amounts payable | 17/49 | €4,303 | €8,982 | +€4,680 | +109% |
| Amounts payable within one year | 42/48 | €4,303 | €8,982 | +€4,680 | +109% |
| Financial debts | 43 | €1,357 | €0 | -€1,357 | -100% |
| Credit institutions | 430/8 | €1,357 | €0 | -€1,357 | -100% |
| Trade debts | 44 | €416 | €6,516 | +€6,100 | +1,467% |
| Suppliers | 440/4 | €416 | €6,516 | +€6,100 | +1,467% |
| Taxes, remuneration and social security | 45 | €2,530 | €2,467 | -€64 | -2.5% |
| Taxes | 450/3 | €2,530 | €2,467 | -€64 | -2.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.9% |
| Gross operating margin | 9900 | €1,840 | -€1,178 | -€3,019 | |
| Operating profit (loss) | 9901 | €1,271 | -€1,764 | -€3,035 | |
| Financial income | 75/76B | €0 | €100 | +€100 | |
| Recurring financial income | 75 | €0 | €100 | +€100 | |
| Financial charges | 65/66B | €43 | €40 | -€3 | -6.8% |
| Recurring financial charges | 65 | €43 | €40 | -€3 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €1,228 | -€1,705 | -€2,932 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €1,228 | -€1,705 | -€2,932 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,228 | -€1,705 | -€2,932 |
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 13 October 2026 via checked.be.