WBA Technics: 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.
WBA Technics
Largest movements
- Cash +€26,933
up €26,933 (+75.6%), from €35,636 to €62,569
mainly Net result for the year (+€45,011) and Tax, wage and social debts (+€9,984)
- Receivables within one year +€13,540
up €13,540 (+80.3%), from €16,862 to €30,402
of which Trade receivables: +€8,442
- Tangible fixed assets +€10,916
up €10,916 (+729%), from €1,498 to €12,413
of which Other tangible fixed assets: +€11,216
- Reserves +€45,011
up €45,011 (+197%), from €22,863 to €67,874
- Tax, wage and social debts +€9,984
up €9,984 (+49.0%), from €20,385 to €30,369
- Other debts -€7,474
no longer reported in 2025 (was €7,474)
- Trade debts +€3,720
up €3,720 (+202%), from €1,839 to €5,558
- Gross operating margin +€32,157
up €32,157 (+108%), from €29,807 to €61,963
- Taxes +€5,838
up €5,838 (+100%), from €5,832 to €11,670
- Financial charges +€1,610
up €1,610 (+163%), from €985 to €2,594
- Depreciation +€1,585
up €1,585 (+48,176%), from €3 to €1,588
- Other operating charges +€976
up €976 (+786%), from €124 to €1,100
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 | €55,219 | €106,607 | +€51,389 | +93.1% |
| Fixed assets | 21/28 | €1,498 | €12,413 | +€10,916 | +729% |
| Tangible fixed assets | 22/27 | €1,498 | €12,413 | +€10,916 | +729% |
| Plant, machinery and equipment | 23 | €1,498 | €1,198 | -€300 | -20.0% |
| Other tangible fixed assets | 26 | - | €11,216 | +€11,216 | |
| Current assets | 29/58 | €53,721 | €94,194 | +€40,473 | +75.3% |
| Amounts receivable within one year | 40/41 | €16,862 | €30,402 | +€13,540 | +80.3% |
| Trade receivables | 40 | €16,862 | €25,304 | +€8,442 | +50.1% |
| Other amounts receivable | 41 | - | €5,098 | +€5,098 | |
| Cash at bank and in hand | 54/58 | €35,636 | €62,569 | +€26,933 | +75.6% |
| Deferred charges and accrued income | 490/1 | €1,223 | €1,223 | = | 0.0% |
| Total equity and liabilities | 10/49 | €55,219 | €106,607 | +€51,389 | +93.1% |
| Equity | 10/15 | €25,363 | €70,374 | +€45,011 | +177% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | - | €2,500 | +€2,500 | |
| Other | 1109/19 | - | €2,500 | +€2,500 | |
| Reserves | 13 | €22,863 | €67,874 | +€45,011 | +197% |
| Distributable reserves | 133 | €22,863 | €67,874 | +€45,011 | +197% |
| Amounts payable | 17/49 | €29,856 | €36,234 | +€6,378 | +21.4% |
| Amounts payable within one year | 42/48 | €29,698 | €35,927 | +€6,229 | +21.0% |
| Trade debts | 44 | €1,839 | €5,558 | +€3,720 | +202% |
| Suppliers | 440/4 | €1,839 | €5,558 | +€3,720 | +202% |
| Taxes, remuneration and social security | 45 | €20,385 | €30,369 | +€9,984 | +49.0% |
| Taxes | 450/3 | €20,385 | €30,369 | +€9,984 | +49.0% |
| Other amounts payable | 47/48 | €7,474 | - | -€7,474 | |
| Accrued charges and deferred income | 492/3 | €158 | €306 | +€149 | +94.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3 | €1,588 | +€1,585 | +48,176% |
| Other operating charges | 640/8 | €124 | €1,100 | +€976 | +786% |
| Gross operating margin | 9900 | €29,807 | €61,963 | +€32,157 | +108% |
| Operating profit (loss) | 9901 | €29,679 | €59,275 | +€29,596 | +99.7% |
| Financial charges | 65/66B | €985 | €2,594 | +€1,610 | +163% |
| Recurring financial charges | 65 | €985 | €2,594 | +€1,610 | +163% |
| Profit (loss) for the period before taxes | 9903 | €28,694 | €56,681 | +€27,987 | +97.5% |
| Income taxes | 67/77 | €5,832 | €11,670 | +€5,838 | +100% |
| Profit (loss) for the period | 9904 | €22,863 | €45,011 | +€22,149 | +96.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,863 | €45,011 | +€22,149 | +96.9% |
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 15 October 2026 via checked.be.