WB Software Services: what changed
Two fiscal 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 Software Services
Largest movements
- Cash +€7,963
up €7,963 (+15.5%), from €51,530 to €59,492
mainly Net result for the year (+€9,159) and Depreciation (+€5,950)
- Tangible fixed assets -€4,852
down €4,852 (-34.8%), from €13,924 to €9,072
- Receivables within one year +€1,095
up €1,095 (+8.2%), from €13,371 to €14,465
- Reserves +€9,159
up €9,159 (+23.9%), from €38,353 to €47,512
- Tax, wage and social debts -€5,796
down €5,796 (-21.4%), from €27,105 to €21,309
of which Taxes: -€6,325
- Current portion of long-term debt -€4,292
no longer reported in 2025 (was €4,292)
- Trade debts +€3,778
up €3,778 (+103.2%), from €3,661 to €7,439
- Other debts +€2,333
up €2,333 (+86.0%), from €2,711 to €5,044
- Gross operating margin -€4,766
down €4,766 (-16.3%), from €29,259 to €24,492
- Taxes -€1,774
down €1,774 (-26.4%), from €6,721 to €4,946
- Financial charges +€555
up €555 (+17.4%), from €3,183 to €3,738
- Other operating charges +€408
up €408 (+139.9%), from €291 to €699
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.
Cash bridge derived
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 | €80,641 | €84,927 | +€4,286 | +5.3% |
| Fixed assets | 21/28 | €14,224 | €9,372 | -€4,852 | -34.1% |
| Tangible fixed assets | 22/27 | €13,924 | €9,072 | -€4,852 | -34.8% |
| Furniture and vehicles | 24 | €13,924 | €9,072 | -€4,852 | -34.8% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €66,417 | €75,555 | +€9,138 | +13.8% |
| Amounts receivable within one year | 40/41 | €13,371 | €14,465 | +€1,095 | +8.2% |
| Trade receivables | 40 | €13,371 | €14,465 | +€1,095 | +8.2% |
| Cash at bank and in hand | 54/58 | €51,530 | €59,492 | +€7,963 | +15.5% |
| Deferred charges and accrued income | 490/1 | €1,516 | €1,597 | +€81 | +5.3% |
| Total equity and liabilities | 10/49 | €80,641 | €84,927 | +€4,286 | +5.3% |
| Equity | 10/15 | €41,853 | €51,012 | +€9,159 | +21.9% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €38,353 | €47,512 | +€9,159 | +23.9% |
| Distributable reserves | 133 | €38,353 | €47,512 | +€9,159 | +23.9% |
| Amounts payable | 17/49 | €38,788 | €33,915 | -€4,872 | -12.6% |
| Amounts payable within one year | 42/48 | €37,924 | €33,908 | -€4,016 | -10.6% |
| Current portion of amounts payable after more than one year | 42 | €4,292 | - | -€4,292 | |
| Financial debts | 43 | €155 | €115 | -€40 | -25.9% |
| Credit institutions | 430/8 | €155 | €115 | -€40 | -25.9% |
| Trade debts | 44 | €3,661 | €7,439 | +€3,778 | +103.2% |
| Suppliers | 440/4 | €3,661 | €7,439 | +€3,778 | +103.2% |
| Taxes, remuneration and social security | 45 | €27,105 | €21,309 | -€5,796 | -21.4% |
| Taxes | 450/3 | €24,880 | €18,555 | -€6,325 | -25.4% |
| Remuneration and social security | 454/9 | €2,225 | €2,755 | +€529 | +23.8% |
| Other amounts payable | 47/48 | €2,711 | €5,044 | +€2,333 | +86.0% |
| Accrued charges and deferred income | 492/3 | €864 | €8 | -€856 | -99.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,841 | €5,950 | +€109 | +1.9% |
| Other operating charges | 640/8 | €291 | €699 | +€408 | +139.9% |
| Gross operating margin | 9900 | €29,259 | €24,492 | -€4,766 | -16.3% |
| Operating profit (loss) | 9901 | €23,126 | €17,843 | -€5,284 | -22.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,183 | €3,738 | +€555 | +17.4% |
| Recurring financial charges | 65 | €3,183 | €3,738 | +€555 | +17.4% |
| Profit (loss) for the period before taxes | 9903 | €19,944 | €14,105 | -€5,839 | -29.3% |
| Income taxes | 67/77 | €6,721 | €4,946 | -€1,774 | -26.4% |
| Profit (loss) for the period | 9904 | €13,223 | €9,159 | -€4,065 | -30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,223 | €9,159 | -€4,065 | -30.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.