WBIZ: 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.
WBIZ
Largest movements
- Cash +€58,742
new in 2025: €58,742
- Receivables within one year -€58,707
down €58,707 (-54.7%), from €107,246 to €48,539
of which Other amounts receivable: -€92,545
- Tangible fixed assets +€23,505
new in 2025: €23,505
- Profit (loss) carried forward -€545,387
down €545,387, from €81,862 to -€463,525
- Contributions +€544,789
up €544,789 (+2179.2%), from €25,000 to €569,789
- Trade debts +€23,226
up €23,226 (+6041.4%), from €384 to €23,610
- Tax, wage and social debts +€2,091
new in 2025: €2,091
- Gross operating margin +€7,509
up €7,509, from -€7,072 to €437
- Depreciation +€4,949
new in 2025: €4,949
- Financial income +€1,831
up €1,831 (+31.2%), from €5,871 to €7,702
- Other operating charges +€1,039
up €1,039 (+198.7%), from €523 to €1,563
- Taxes +€296
new in 2025: €296
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €107,246 | €131,966 | +€24,720 | +23.0% |
| Fixed assets | 21/28 | - | €23,817 | +€23,817 | |
| Tangible fixed assets | 22/27 | - | €23,505 | +€23,505 | |
| Furniture and vehicles | 24 | - | €23,505 | +€23,505 | |
| Financial fixed assets | 28 | - | €312 | +€312 | |
| Current assets | 29/58 | €107,246 | €108,149 | +€903 | +0.8% |
| Amounts receivable within one year | 40/41 | €107,246 | €48,539 | -€58,707 | -54.7% |
| Trade receivables | 40 | - | €33,837 | +€33,837 | |
| Other amounts receivable | 41 | €107,246 | €14,701 | -€92,545 | -86.3% |
| Cash at bank and in hand | 54/58 | - | €58,742 | +€58,742 | |
| Deferred charges and accrued income | 490/1 | - | €869 | +€869 | |
| Total equity and liabilities | 10/49 | €107,246 | €131,966 | +€24,720 | +23.0% |
| Equity | 10/15 | €106,862 | €106,264 | -€598 | -0.6% |
| Contributions | 10/11 | €25,000 | €569,789 | +€544,789 | +2179.2% |
| Profit (loss) carried forward | 14 | €81,862 | -€463,525 | -€545,387 | |
| Amounts payable | 17/49 | €384 | €25,702 | +€25,317 | +6585.5% |
| Amounts payable within one year | 42/48 | €384 | €25,702 | +€25,317 | +6585.5% |
| Trade debts | 44 | €384 | €23,610 | +€23,226 | +6041.4% |
| Suppliers | 440/4 | €384 | €23,610 | +€23,226 | +6041.4% |
| Taxes, remuneration and social security | 45 | - | €2,091 | +€2,091 | |
| Taxes | 450/3 | - | €2,091 | +€2,091 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,949 | +€4,949 | |
| Other operating charges | 640/8 | €523 | €1,563 | +€1,039 | +198.7% |
| Gross operating margin | 9900 | -€7,072 | €437 | +€7,509 | |
| Operating profit (loss) | 9901 | -€7,595 | -€6,074 | +€1,521 | +20.0% |
| Financial income | 75/76B | €5,871 | €7,702 | +€1,831 | +31.2% |
| Recurring financial income | 75 | €5,871 | €7,702 | +€1,831 | +31.2% |
| Financial charges | 65/66B | €61 | €219 | +€158 | +258.4% |
| Recurring financial charges | 65 | €61 | €219 | +€158 | +258.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,785 | €1,408 | +€3,194 | |
| Income taxes | 67/77 | - | €296 | +€296 | |
| Profit (loss) for the period | 9904 | -€1,785 | €1,112 | +€2,897 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,785 | €1,112 | +€2,897 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.