WB TECHNIQUE: 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 TECHNIQUE
Largest movements
- Cash -€67,569
down €67,569 (-64.3%), from €105,148 to €37,579
mainly Stocks and contracts (-€27,412) and Receivables within one year (-€25,715)
- Stocks and contracts +€27,412
new in 2025: €27,412
- Receivables within one year +€25,715
up €25,715 (+35.0%), from €73,422 to €99,136
of which Trade receivables: +€28,935
- Tangible fixed assets -€6,734
down €6,734 (-24.9%), from €27,014 to €20,280
of which Furniture and vehicles: -€8,457
- Debts after one year -€7,937
no longer reported in 2025 (was €7,937)
- Trade debts -€7,478
down €7,478 (-21.4%), from €34,869 to €27,391
- Tax, wage and social debts -€7,343
down €7,343 (-17.4%), from €42,250 to €34,907
of which Taxes: -€7,343
- Reserves +€4,800
up €4,800 (+4.6%), from €104,100 to €108,900
- Current portion of long-term debt -€2,521
down €2,521 (-24.1%), from €10,457 to €7,937
- Gross operating margin -€111,598
down €111,598 (-83.5%), from €133,673 to €22,075
- Taxes -€37,953
down €37,953 (-94.3%), from €40,250 to €2,297
- Depreciation +€4,737
up €4,737 (+63.6%), from €7,451 to €12,188
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 | €207,894 | €185,853 | -€22,041 | -10.6% |
| Fixed assets | 21/28 | €27,111 | €20,377 | -€6,734 | -24.8% |
| Tangible fixed assets | 22/27 | €27,014 | €20,280 | -€6,734 | -24.9% |
| Plant, machinery and equipment | 23 | €3,124 | €4,847 | +€1,723 | +55.2% |
| Furniture and vehicles | 24 | €23,890 | €15,433 | -€8,457 | -35.4% |
| Financial fixed assets | 28 | €97 | €97 | = | 0.0% |
| Current assets | 29/58 | €180,783 | €165,476 | -€15,307 | -8.5% |
| Stocks and contracts in progress | 3 | - | €27,412 | +€27,412 | |
| Stocks | 30/36 | - | €27,412 | +€27,412 | |
| Amounts receivable within one year | 40/41 | €73,422 | €99,136 | +€25,715 | +35.0% |
| Trade receivables | 40 | €58,434 | €87,369 | +€28,935 | +49.5% |
| Other amounts receivable | 41 | €14,988 | €11,767 | -€3,220 | -21.5% |
| Cash at bank and in hand | 54/58 | €105,148 | €37,579 | -€67,569 | -64.3% |
| Deferred charges and accrued income | 490/1 | €2,213 | €1,349 | -€864 | -39.1% |
| Total equity and liabilities | 10/49 | €207,894 | €185,853 | -€22,041 | -10.6% |
| Equity | 10/15 | €108,199 | €113,014 | +€4,815 | +4.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €104,100 | €108,900 | +€4,800 | +4.6% |
| Distributable reserves | 133 | €104,100 | €108,900 | +€4,800 | +4.6% |
| Profit (loss) carried forward | 14 | €1,099 | €1,114 | +€15 | +1.4% |
| Amounts payable | 17/49 | €99,695 | €72,839 | -€26,856 | -26.9% |
| Amounts payable after more than one year | 17 | €7,937 | - | -€7,937 | |
| Financial debts | 170/4 | €7,937 | - | -€7,937 | |
| Amounts payable within one year | 42/48 | €91,011 | €72,839 | -€18,173 | -20.0% |
| Current portion of amounts payable after more than one year | 42 | €10,457 | €7,937 | -€2,521 | -24.1% |
| Trade debts | 44 | €34,869 | €27,391 | -€7,478 | -21.4% |
| Suppliers | 440/4 | €34,869 | €27,391 | -€7,478 | -21.4% |
| Taxes, remuneration and social security | 45 | €42,250 | €34,907 | -€7,343 | -17.4% |
| Taxes | 450/3 | €38,050 | €30,707 | -€7,343 | -19.3% |
| Remuneration and social security | 454/9 | €4,200 | €4,200 | = | 0.0% |
| Other amounts payable | 47/48 | €3,435 | €2,604 | -€831 | -24.2% |
| Accrued charges and deferred income | 492/3 | €747 | - | -€747 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,451 | €12,188 | +€4,737 | +63.6% |
| Other operating charges | 640/8 | €434 | €1,386 | +€952 | +219% |
| Gross operating margin | 9900 | €133,673 | €22,075 | -€111,598 | -83.5% |
| Operating profit (loss) | 9901 | €125,788 | €8,501 | -€117,287 | -93.2% |
| Financial income | 75/76B | €0 | €2 | +€2 | +21,500% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +21,500% |
| Financial charges | 65/66B | €436 | €1,391 | +€955 | +219% |
| Recurring financial charges | 65 | €436 | €1,391 | +€955 | +219% |
| Profit (loss) for the period before taxes | 9903 | €125,352 | €7,112 | -€118,239 | -94.3% |
| Income taxes | 67/77 | €40,250 | €2,297 | -€37,953 | -94.3% |
| Profit (loss) for the period | 9904 | €85,102 | €4,815 | -€80,287 | -94.3% |
| Profit (loss) for the period to be appropriated | 9905 | €85,102 | €4,815 | -€80,287 | -94.3% |
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.