WBM: 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.
WBM
Largest movements
- Receivables within one year +€3,045
up €3,045 (+1,593%), from €191 to €3,236
of which Other amounts receivable: +€2,973
- Tangible fixed assets -€1,598
down €1,598 (-63.4%), from €2,520 to €922
- Cash -€1,281
down €1,281 (-39.2%), from €3,271 to €1,989
mainly Other debts (-€15,711) and Receivables within one year (-€3,045)
- Contributions +€18,549
up €18,549 (+1,854,900%), from €1 to €18,550
- Other debts -€15,711
down €15,711 (-100%), from €15,711 to €0
- Profit (loss) carried forward -€2,812
down €2,812 (-27.2%), from -€10,348 to -€13,160
- Trade debts +€120
up €120 (+200%), from €60 to €180
- Accrued charges and deferred income +€64
new in 2025: €64
- Gross operating margin -€891
down €891 (-418%), from -€213 to -€1,105
- Depreciation -€675
down €675 (-29.7%), from €2,273 to €1,598
- Taxes -€44
new in 2025: -€44
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 | €5,982 | €6,148 | +€166 | +2.8% |
| Fixed assets | 21/28 | €2,520 | €922 | -€1,598 | -63.4% |
| Tangible fixed assets | 22/27 | €2,520 | €922 | -€1,598 | -63.4% |
| Plant, machinery and equipment | 23 | €2,520 | €922 | -€1,598 | -63.4% |
| Current assets | 29/58 | €3,462 | €5,225 | +€1,763 | +50.9% |
| Amounts receivable within one year | 40/41 | €191 | €3,236 | +€3,045 | +1,593% |
| Trade receivables | 40 | - | €72 | +€72 | |
| Other amounts receivable | 41 | €191 | €3,164 | +€2,973 | +1,555% |
| Cash at bank and in hand | 54/58 | €3,271 | €1,989 | -€1,281 | -39.2% |
| Total equity and liabilities | 10/49 | €5,982 | €6,148 | +€166 | +2.8% |
| Equity | 10/15 | -€9,833 | €5,903 | +€15,737 | |
| Contributions | 10/11 | €1 | €18,550 | +€18,549 | +1,854,900% |
| Contributions outside capital | 11 | €1 | - | -€1 | |
| Other | 1109/19 | €1 | - | -€1 | |
| Reserves | 13 | €513 | €513 | = | 0.0% |
| Non-distributable reserves | 130/1 | €513 | €513 | = | 0.0% |
| Reserves not available under the articles | 1311 | €513 | €513 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,348 | -€13,160 | -€2,812 | -27.2% |
| Amounts payable | 17/49 | €15,815 | €244 | -€15,571 | -98.5% |
| Amounts payable within one year | 42/48 | €15,815 | €180 | -€15,635 | -98.9% |
| Trade debts | 44 | €60 | €180 | +€120 | +200% |
| Suppliers | 440/4 | €60 | €180 | +€120 | +200% |
| Taxes, remuneration and social security | 45 | €44 | €0 | -€44 | -100% |
| Taxes | 450/3 | €44 | €0 | -€44 | -100% |
| Other amounts payable | 47/48 | €15,711 | €0 | -€15,711 | -100% |
| Accrued charges and deferred income | 492/3 | - | €64 | +€64 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,273 | €1,598 | -€675 | -29.7% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€213 | -€1,105 | -€891 | -418% |
| Operating profit (loss) | 9901 | -€2,604 | -€2,822 | -€218 | -8.4% |
| Financial charges | 65/66B | €42 | €34 | -€8 | -20.1% |
| Recurring financial charges | 65 | €42 | €34 | -€8 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,646 | -€2,856 | -€210 | -7.9% |
| Income taxes | 67/77 | - | -€44 | -€44 | |
| Profit (loss) for the period | 9904 | -€2,646 | -€2,812 | -€166 | -6.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,646 | -€2,812 | -€166 | -6.3% |
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.