WIBAG: 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.
What changed
WIBAG
NACE 79.901, Tourist information services
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€97,013
2024 · €84,925+€12,088
Equity
€47,473
2024 · €20,460+€27,013
Cash
€77,094
2024 · €73,261+€3,833
Balance sheet total
€389,668
2024 · €392,224-€2,555
Largest movements
Assets
- Tangible fixed assets -€9,915
down €9,915 (-4.1%), from €240,598 to €230,683
of which Land and buildings: -€6,130
Equity and liabilities
- Profit (loss) carried forward +€27,013
new in 2025: €27,013
- Debts after one year -€20,033
down €20,033 (-15.2%), from €131,996 to €111,963
of which Financial debts: -€20,033
- Trade debts -€9,699
down €9,699 (-81.4%), from €11,921 to €2,222
Income statement
- Gross operating margin +€35,902
up €35,902 (+9.0%), from €397,793 to €433,695
- Staff costs +€22,977
up €22,977 (+9.0%), from €255,827 to €278,805
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.
Result 2024
€84,925
Gross operating margin
+€35,902
Staff costs
-€22,977
Depreciation
+€356
Other operating charges
+€261
Financial income
+€1,022
Financial charges
+€531
Taxes
-€3,006
Result 2025
€97,013
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.
From operations
+€96,711
Investment
-€3,166
Financing
-€89,712
Cash 2024
€73,261
From operations (derived)
+€96,711
Net result for the year
+€97,013
Depreciation
+€13,080
Receivables within one year
-€2,223
Deferred charges and accrued income
-€1,303
Trade debts
-€9,699
Tax, wage and social debts
+€3,286
Other debts
-€3,443
Investment (derived)
-€3,166
Investment in fixed assets (net)
-€3,166
Financing
-€89,712
Debts after one year
-€20,033
Current portion of long-term debt
+€322
Contributions, distributions and other
-€70,000
Cash 2025
€77,094
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €392,224 | €389,668 | -€2,555 | -0.7% |
| Fixed assets | 21/28 | €256,439 | €246,524 | -€9,914 | -3.9% |
| Intangible fixed assets | 21 | €4,473 | €3,499 | -€974 | -21.8% |
| Tangible fixed assets | 22/27 | €240,598 | €230,683 | -€9,915 | -4.1% |
| Land and buildings | 22 | €220,064 | €213,935 | -€6,130 | -2.8% |
| Plant, machinery and equipment | 23 | €2,751 | €2,087 | -€664 | -24.1% |
| Furniture and vehicles | 24 | €17,783 | €14,661 | -€3,122 | -17.6% |
| Financial fixed assets | 28 | €11,367 | €12,342 | +€975 | +8.6% |
| Current assets | 29/58 | €135,785 | €143,144 | +€7,359 | +5.4% |
| Amounts receivable within one year | 40/41 | €62,091 | €64,314 | +€2,223 | +3.6% |
| Trade receivables | 40 | €62,091 | €64,314 | +€2,223 | +3.6% |
| Cash at bank and in hand | 54/58 | €73,261 | €77,094 | +€3,833 | +5.2% |
| Deferred charges and accrued income | 490/1 | €432 | €1,735 | +€1,303 | +301.7% |
| Total equity and liabilities | 10/49 | €392,224 | €389,668 | -€2,555 | -0.7% |
| Equity | 10/15 | €20,460 | €47,473 | +€27,013 | +132.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €27,013 | +€27,013 | |
| Amounts payable | 17/49 | €371,764 | €342,195 | -€29,568 | -8.0% |
| Amounts payable after more than one year | 17 | €131,996 | €111,963 | -€20,033 | -15.2% |
| Financial debts | 170/4 | €130,696 | €110,663 | -€20,033 | -15.3% |
| Other amounts payable | 178/9 | €1,300 | €1,300 | = | 0.0% |
| Amounts payable within one year | 42/48 | €239,767 | €230,232 | -€9,535 | -4.0% |
| Current portion of amounts payable after more than one year | 42 | €19,712 | €20,033 | +€322 | +1.6% |
| Trade debts | 44 | €11,921 | €2,222 | -€9,699 | -81.4% |
| Suppliers | 440/4 | €11,921 | €2,222 | -€9,699 | -81.4% |
| Taxes, remuneration and social security | 45 | €124,208 | €127,494 | +€3,286 | +2.6% |
| Taxes | 450/3 | €94,012 | €94,588 | +€576 | +0.6% |
| Remuneration and social security | 454/9 | €30,196 | €32,905 | +€2,710 | +9.0% |
| Other amounts payable | 47/48 | €83,927 | €80,483 | -€3,443 | -4.1% |
| Remuneration, social security and pensions | 62 | €255,827 | €278,805 | +€22,977 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,437 | €13,080 | -€356 | -2.7% |
| Other operating charges | 640/8 | €4,221 | €3,960 | -€261 | -6.2% |
| Gross operating margin | 9900 | €397,793 | €433,695 | +€35,902 | +9.0% |
| Operating profit (loss) | 9901 | €124,308 | €137,849 | +€13,542 | +10.9% |
| Financial income | 75/76B | - | €1,022 | +€1,022 | |
| Recurring financial income | 75 | - | €1,022 | +€1,022 | |
| Financial charges | 65/66B | €3,223 | €2,692 | -€531 | -16.5% |
| Recurring financial charges | 65 | €3,223 | €2,692 | -€531 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €121,085 | €136,179 | +€15,094 | +12.5% |
| Income taxes | 67/77 | €36,160 | €39,166 | +€3,006 | +8.3% |
| Profit (loss) for the period | 9904 | €84,925 | €97,013 | +€12,088 | +14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €84,925 | €97,013 | +€12,088 | +14.2% |
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 10 October 2026 via checked.be.