WIBAN: what changed
Two fiscal 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.
WIBAN
Largest movements
- Cash +€120,673
up €120,673 (+62.8%), from €192,015 to €312,687
mainly Other debts (+€164,754) and Net result for the year (+€41,830)
- Receivables within one year -€40,980
down €40,980 (-38.8%), from €105,748 to €64,768
of which Other amounts receivable: -€44,610
- Other debts +€164,754
new in 2025: €164,754
- Reserves -€42,297
down €42,297 (-6.4%), from €665,931 to €623,634
of which Distributable reserves: -€42,297
- Tax, wage and social debts -€23,562
down €23,562 (-70.6%), from €33,395 to €9,833
- Debts after one year -€16,877
down €16,877 (-27.3%), from €61,716 to €44,839
- Gross operating margin -€102,280
down €102,280 (-56.1%), from €182,306 to €80,026
- Taxes -€31,046
down €31,046 (-64.1%), from €48,439 to €17,393
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 | €786,230 | €875,303 | +€89,073 | +11.3% |
| Fixed assets | 21/28 | €388,468 | €392,677 | +€4,209 | +1.1% |
| Tangible fixed assets | 22/27 | €154,468 | €158,677 | +€4,209 | +2.7% |
| Land and buildings | 22 | €128,167 | €123,000 | -€5,167 | -4.0% |
| Furniture and vehicles | 24 | €26,301 | €35,677 | +€9,376 | +35.6% |
| Financial fixed assets | 28 | €234,000 | €234,000 | = | 0.0% |
| Current assets | 29/58 | €397,763 | €482,626 | +€84,864 | +21.3% |
| Amounts receivable within one year | 40/41 | €105,748 | €64,768 | -€40,980 | -38.8% |
| Trade receivables | 40 | €15,730 | €19,360 | +€3,630 | +23.1% |
| Other amounts receivable | 41 | €90,018 | €45,408 | -€44,610 | -49.6% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €192,015 | €312,687 | +€120,673 | +62.8% |
| Deferred charges and accrued income | 490/1 | - | €5,171 | +€5,171 | |
| Total equity and liabilities | 10/49 | €786,230 | €875,303 | +€89,073 | +11.3% |
| Equity | 10/15 | €672,131 | €629,834 | -€42,297 | -6.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €665,931 | €623,634 | -€42,297 | -6.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €664,071 | €621,774 | -€42,297 | -6.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €114,099 | €245,469 | +€131,370 | +115.1% |
| Amounts payable after more than one year | 17 | €61,716 | €44,839 | -€16,877 | -27.3% |
| Financial debts | 170/4 | €61,716 | €44,839 | -€16,877 | -27.3% |
| Amounts payable within one year | 42/48 | €50,133 | €198,381 | +€148,247 | +295.7% |
| Current portion of amounts payable after more than one year | 42 | €16,616 | €16,877 | +€261 | +1.6% |
| Trade debts | 44 | €122 | €6,916 | +€6,794 | +5563.1% |
| Suppliers | 440/4 | €122 | €6,916 | +€6,794 | +5563.1% |
| Taxes, remuneration and social security | 45 | €33,395 | €9,833 | -€23,562 | -70.6% |
| Taxes | 450/3 | €33,395 | €9,833 | -€23,562 | -70.6% |
| Other amounts payable | 47/48 | - | €164,754 | +€164,754 | |
| Accrued charges and deferred income | 492/3 | €2,250 | €2,250 | = | 0.0% |
| Non-recurring operating income | 76A | €50,000 | €5,372 | -€44,628 | -89.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,431 | €18,736 | +€306 | +1.7% |
| Other operating charges | 640/8 | €2,440 | €1,947 | -€494 | -20.2% |
| Gross operating margin | 9900 | €182,306 | €80,026 | -€102,280 | -56.1% |
| Operating profit (loss) | 9901 | €161,435 | €59,343 | -€102,092 | -63.2% |
| Financial income | 75/76B | €1,931 | €1,815 | -€117 | -6.0% |
| Recurring financial income | 75 | €1,931 | €1,815 | -€117 | -6.0% |
| Financial charges | 65/66B | €2,146 | €1,935 | -€212 | -9.9% |
| Recurring financial charges | 65 | €2,146 | €1,935 | -€212 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €161,220 | €59,223 | -€101,997 | -63.3% |
| Income taxes | 67/77 | €48,439 | €17,393 | -€31,046 | -64.1% |
| Profit (loss) for the period | 9904 | €112,781 | €41,830 | -€70,951 | -62.9% |
| Profit (loss) for the period to be appropriated | 9905 | €112,781 | €41,830 | -€70,951 | -62.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.