WB&G: 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&G
Largest movements
- Receivables within one year +€31,020
up €31,020 (+124%), from €24,994 to €56,014
of which Trade receivables: +€35,200
- Cash -€5,293
down €5,293 (-6.2%), from €85,652 to €80,358
mainly Contributions, distributions and other (-€90,885) and Receivables within one year (-€31,020)
- Tax, wage and social debts +€10,159
up €10,159 (+48.4%), from €20,978 to €31,137
of which Remuneration and social security: +€7,458
- Trade debts +€8,740
up €8,740 (+394%), from €2,217 to €10,957
- Other debts +€4,831
up €4,831 (+45.9%), from €10,516 to €15,347
- Reserves +€2,735
up €2,735 (+3.0%), from €90,885 to €93,620
- Gross operating margin +€39,470
up €39,470 (+46.2%), from €85,400 to €124,871
- Taxes +€19,371
up €19,371 (+302%), from €6,411 to €25,782
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 | €125,596 | €152,061 | +€26,465 | +21.1% |
| Fixed assets | 21/28 | €14,950 | €15,688 | +€738 | +4.9% |
| Tangible fixed assets | 22/27 | €14,350 | €15,088 | +€738 | +5.1% |
| Furniture and vehicles | 24 | €9,735 | €11,910 | +€2,175 | +22.3% |
| Other tangible fixed assets | 26 | €4,615 | €3,178 | -€1,437 | -31.1% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €110,646 | €136,372 | +€25,727 | +23.3% |
| Amounts receivable within one year | 40/41 | €24,994 | €56,014 | +€31,020 | +124% |
| Trade receivables | 40 | €20,672 | €55,873 | +€35,200 | +170% |
| Other amounts receivable | 41 | €4,322 | €142 | -€4,180 | -96.7% |
| Cash at bank and in hand | 54/58 | €85,652 | €80,358 | -€5,293 | -6.2% |
| Total equity and liabilities | 10/49 | €125,596 | €152,061 | +€26,465 | +21.1% |
| Equity | 10/15 | €91,885 | €94,620 | +€2,735 | +3.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €90,885 | €93,620 | +€2,735 | +3.0% |
| Distributable reserves | 133 | €90,885 | €93,620 | +€2,735 | +3.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €33,711 | €57,441 | +€23,730 | +70.4% |
| Amounts payable within one year | 42/48 | €33,711 | €57,441 | +€23,730 | +70.4% |
| Trade debts | 44 | €2,217 | €10,957 | +€8,740 | +394% |
| Suppliers | 440/4 | €2,217 | €10,957 | +€8,740 | +394% |
| Taxes, remuneration and social security | 45 | €20,978 | €31,137 | +€10,159 | +48.4% |
| Taxes | 450/3 | €16,328 | €19,029 | +€2,701 | +16.5% |
| Remuneration and social security | 454/9 | €4,650 | €12,108 | +€7,458 | +160% |
| Other amounts payable | 47/48 | €10,516 | €15,347 | +€4,831 | +45.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,687 | €4,842 | +€156 | +3.3% |
| Other operating charges | 640/8 | €532 | €785 | +€253 | +47.5% |
| Gross operating margin | 9900 | €85,400 | €124,871 | +€39,470 | +46.2% |
| Operating profit (loss) | 9901 | €80,181 | €119,243 | +€39,061 | +48.7% |
| Financial income | 75/76B | €0 | €321 | +€320 | +78,139% |
| Recurring financial income | 75 | €0 | €321 | +€320 | +78,139% |
| Financial charges | 65/66B | €135 | €161 | +€26 | +19.1% |
| Recurring financial charges | 65 | €135 | €161 | +€26 | +19.1% |
| Profit (loss) for the period before taxes | 9903 | €80,047 | €119,402 | +€39,356 | +49.2% |
| Income taxes | 67/77 | €6,411 | €25,782 | +€19,371 | +302% |
| Profit (loss) for the period | 9904 | €73,635 | €93,620 | +€19,985 | +27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €73,635 | €93,620 | +€19,985 | +27.1% |
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 21 October 2026 via checked.be.