WDB 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.
WDB TECHNICS
Largest movements
- Tangible fixed assets +€50,252
up €50,252 (+696.7%), from €7,213 to €57,465
of which Furniture and vehicles: +€50,697
- Cash +€39,052
up €39,052 (+12.9%), from €302,479 to €341,531
mainly Other debts (+€81,593) and Net result for the year (+€72,093)
- Other debts +€81,593
up €81,593 (+33.0%), from €246,997 to €328,590
- Debts after one year +€28,708
new in 2025: €28,708
- Reserves -€27,907
down €27,907 (-41.6%), from €67,159 to €39,252
of which Distributable reserves: -€27,907
- Current portion of long-term debt +€13,250
new in 2025: €13,250
- Gross operating margin +€26,730
up €26,730 (+33.3%), from €80,260 to €106,990
- Depreciation +€11,115
up €11,115 (+374.0%), from €2,972 to €14,087
- Taxes +€2,874
up €2,874 (+17.8%), from €16,103 to €18,977
- Financial charges +€1,394
up €1,394 (+2308.1%), from €60 to €1,455
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 | €345,936 | €441,028 | +€95,092 | +27.5% |
| Fixed assets | 21/28 | €7,213 | €57,465 | +€50,252 | +696.7% |
| Tangible fixed assets | 22/27 | €7,213 | €57,465 | +€50,252 | +696.7% |
| Plant, machinery and equipment | 23 | €2,695 | €2,250 | -€445 | -16.5% |
| Furniture and vehicles | 24 | €4,518 | €55,215 | +€50,697 | +1122.1% |
| Current assets | 29/58 | €338,724 | €383,563 | +€44,840 | +13.2% |
| Amounts receivable within one year | 40/41 | €34,916 | €38,940 | +€4,024 | +11.5% |
| Trade receivables | 40 | €34,916 | €38,940 | +€4,024 | +11.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €302,479 | €341,531 | +€39,052 | +12.9% |
| Deferred charges and accrued income | 490/1 | €1,328 | €3,092 | +€1,764 | +132.8% |
| Total equity and liabilities | 10/49 | €345,936 | €441,028 | +€95,092 | +27.5% |
| Equity | 10/15 | €85,759 | €57,852 | -€27,907 | -32.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €67,159 | €39,252 | -€27,907 | -41.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €67,159 | €39,252 | -€27,907 | -41.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €260,177 | €383,176 | +€122,999 | +47.3% |
| Amounts payable after more than one year | 17 | - | €28,708 | +€28,708 | |
| Financial debts | 170/4 | - | €28,708 | +€28,708 | |
| Amounts payable within one year | 42/48 | €260,177 | €354,467 | +€94,291 | +36.2% |
| Current portion of amounts payable after more than one year | 42 | - | €13,250 | +€13,250 | |
| Trade debts | 44 | €3,503 | €2,208 | -€1,296 | -37.0% |
| Suppliers | 440/4 | €3,503 | €2,208 | -€1,296 | -37.0% |
| Taxes, remuneration and social security | 45 | €9,677 | €10,419 | +€743 | +7.7% |
| Taxes | 450/3 | €6,353 | €10,419 | +€4,066 | +64.0% |
| Remuneration and social security | 454/9 | €3,323 | €0 | -€3,323 | -100.0% |
| Other amounts payable | 47/48 | €246,997 | €328,590 | +€81,593 | +33.0% |
| Non-recurring operating income | 76A | - | €620 | +€620 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,972 | €14,087 | +€11,115 | +374.0% |
| Other operating charges | 640/8 | €318 | €379 | +€61 | +19.1% |
| Gross operating margin | 9900 | €80,260 | €106,990 | +€26,730 | +33.3% |
| Operating profit (loss) | 9901 | €76,971 | €92,525 | +€15,554 | +20.2% |
| Financial income | 75/76B | €10 | €1 | -€10 | -94.8% |
| Recurring financial income | 75 | €10 | €1 | -€10 | -94.8% |
| Financial charges | 65/66B | €60 | €1,455 | +€1,394 | +2308.1% |
| Recurring financial charges | 65 | €60 | €1,455 | +€1,394 | +2308.1% |
| Profit (loss) for the period before taxes | 9903 | €76,921 | €91,070 | +€14,150 | +18.4% |
| Income taxes | 67/77 | €16,103 | €18,977 | +€2,874 | +17.8% |
| Profit (loss) for the period | 9904 | €60,817 | €72,093 | +€11,276 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €60,817 | €72,093 | +€11,276 | +18.5% |
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 11 October 2026 via checked.be.