WiBar: 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.
WiBar
Largest movements
- Receivables within one year -€1,902
down €1,902 (-47.9%), from €3,970 to €2,068
of which Trade receivables: -€2,030
- Tangible fixed assets -€1,554
down €1,554 (-14.7%), from €10,551 to €8,998
of which Plant, machinery and equipment: -€968
- Cash +€1,143
up €1,143 (+35.1%), from €3,255 to €4,397
mainly Depreciation (+€3,276) and Other debts (+€2,908)
- Deferred charges and accrued income +€433
up €433 (+353.6%), from €122 to €556
- Other debts +€2,908
up €2,908 (+901.4%), from €323 to €3,230
- Profit (loss) carried forward -€1,896
down €1,896, from €257 to -€1,639
- Trade debts -€1,604
down €1,604 (-56.5%), from €2,841 to €1,237
- Tax, wage and social debts -€1,101
down €1,101 (-19.2%), from €5,725 to €4,625
of which Taxes: -€772
- Current portion of long-term debt -€420
down €420 (-4.5%), from €9,393 to €8,974
- Gross operating margin -€23,189
down €23,189 (-83.6%), from €27,724 to €4,534
- Staff costs -€6,617
down €6,617 (-94.2%), from €7,021 to €404
- Taxes -€2,590
down €2,590 (-100.0%), from €2,590 to €0
- Other operating charges +€1,250
up €1,250 (+149.6%), from €835 to €2,085
- Financial charges +€717
up €717 (+617.0%), from €116 to €833
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 | €20,538 | €18,659 | -€1,880 | -9.2% |
| Fixed assets | 21/28 | €13,191 | €11,638 | -€1,554 | -11.8% |
| Tangible fixed assets | 22/27 | €10,551 | €8,998 | -€1,554 | -14.7% |
| Plant, machinery and equipment | 23 | €8,439 | €7,471 | -€968 | -11.5% |
| Furniture and vehicles | 24 | €2,112 | €1,527 | -€586 | -27.7% |
| Financial fixed assets | 28 | €2,640 | €2,640 | = | 0.0% |
| Current assets | 29/58 | €7,347 | €7,021 | -€326 | -4.4% |
| Amounts receivable within one year | 40/41 | €3,970 | €2,068 | -€1,902 | -47.9% |
| Trade receivables | 40 | €2,593 | €563 | -€2,030 | -78.3% |
| Other amounts receivable | 41 | €1,377 | €1,505 | +€128 | +9.3% |
| Cash at bank and in hand | 54/58 | €3,255 | €4,397 | +€1,143 | +35.1% |
| Deferred charges and accrued income | 490/1 | €122 | €556 | +€433 | +353.6% |
| Total equity and liabilities | 10/49 | €20,538 | €18,659 | -€1,880 | -9.2% |
| Equity | 10/15 | €2,257 | €361 | -€1,896 | -84.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €257 | -€1,639 | -€1,896 | |
| Amounts payable | 17/49 | €18,282 | €18,298 | +€16 | +0.1% |
| Amounts payable within one year | 42/48 | €18,282 | €18,065 | -€216 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €9,393 | €8,974 | -€420 | -4.5% |
| Trade debts | 44 | €2,841 | €1,237 | -€1,604 | -56.5% |
| Suppliers | 440/4 | €2,841 | €1,237 | -€1,604 | -56.5% |
| Taxes, remuneration and social security | 45 | €5,725 | €4,625 | -€1,101 | -19.2% |
| Taxes | 450/3 | €5,397 | €4,625 | -€772 | -14.3% |
| Remuneration and social security | 454/9 | €328 | €0 | -€328 | -100.0% |
| Other amounts payable | 47/48 | €323 | €3,230 | +€2,908 | +901.4% |
| Accrued charges and deferred income | 492/3 | - | €232 | +€232 | |
| Non-recurring operating income | 76A | - | €1,309 | +€1,309 | |
| Remuneration, social security and pensions | 62 | €7,021 | €404 | -€6,617 | -94.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,018 | €3,276 | +€257 | +8.5% |
| Other operating charges | 640/8 | €835 | €2,085 | +€1,250 | +149.6% |
| Non-recurring operating charges | 66A | €9,079 | €0 | -€9,079 | -100.0% |
| Gross operating margin | 9900 | €27,724 | €4,534 | -€23,189 | -83.6% |
| Operating profit (loss) | 9901 | €7,770 | -€1,231 | -€9,001 | |
| Financial income | 75/76B | €0 | €168 | +€168 | +152663.6% |
| Recurring financial income | 75 | €0 | €168 | +€168 | +152663.6% |
| Financial charges | 65/66B | €116 | €833 | +€717 | +617.0% |
| Recurring financial charges | 65 | €116 | €833 | +€717 | +617.0% |
| Profit (loss) for the period before taxes | 9903 | €7,654 | -€1,896 | -€9,550 | |
| Income taxes | 67/77 | €2,590 | €0 | -€2,590 | -100.0% |
| Profit (loss) for the period | 9904 | €5,064 | -€1,896 | -€6,960 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,064 | -€1,896 | -€6,960 |
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 3 October 2026 via checked.be.