WIBAWA CONSULT: 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.
WIBAWA CONSULT
Largest movements
- Cash +€33,693
up €33,693 (+65.3%), from €51,581 to €85,274
mainly Net result for the year (+€95,768) and Other debts (+€11,963)
- Tangible fixed assets -€6,738
down €6,738 (-27.4%), from €24,571 to €17,833
of which Furniture and vehicles: -€5,791
- Receivables within one year -€6,234
down €6,234 (-22.1%), from €28,259 to €22,025
of which Trade receivables: -€10,596
- Profit (loss) carried forward +€17,768
up €17,768 (+676%), from €2,630 to €20,398
- Trade debts -€15,786
down €15,786 (-83.6%), from €18,874 to €3,088
- Other debts +€11,963
up €11,963 (+18.1%), from €66,037 to €78,000
- Tax, wage and social debts +€7,651
up €7,651 (+42.8%), from €17,873 to €25,525
- Gross operating margin +€41,153
up €41,153 (+76.1%), from €54,111 to €95,264
- Financial income +€18,211
up €18,211 (+120%), from €15,148 to €33,359
- Taxes +€7,605
up €7,605 (+51.8%), from €14,695 to €22,299
- Depreciation +€1,342
up €1,342 (+24.9%), from €5,397 to €6,738
- Financial charges -€1,086
down €1,086 (-58.6%), from €1,854 to €768
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 | €126,544 | €147,470 | +€20,926 | +16.5% |
| Fixed assets | 21/28 | €44,627 | €37,889 | -€6,738 | -15.1% |
| Tangible fixed assets | 22/27 | €24,571 | €17,833 | -€6,738 | -27.4% |
| Plant, machinery and equipment | 23 | €1,422 | €475 | -€947 | -66.6% |
| Furniture and vehicles | 24 | €23,150 | €17,358 | -€5,791 | -25.0% |
| Financial fixed assets | 28 | €20,056 | €20,056 | = | 0.0% |
| Current assets | 29/58 | €81,917 | €109,581 | +€27,664 | +33.8% |
| Amounts receivable within one year | 40/41 | €28,259 | €22,025 | -€6,234 | -22.1% |
| Trade receivables | 40 | €20,104 | €9,509 | -€10,596 | -52.7% |
| Other amounts receivable | 41 | €8,154 | €12,516 | +€4,361 | +53.5% |
| Cash at bank and in hand | 54/58 | €51,581 | €85,274 | +€33,693 | +65.3% |
| Deferred charges and accrued income | 490/1 | €2,077 | €2,283 | +€206 | +9.9% |
| Total equity and liabilities | 10/49 | €126,544 | €147,470 | +€20,926 | +16.5% |
| Equity | 10/15 | €23,090 | €40,858 | +€17,768 | +76.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,630 | €20,398 | +€17,768 | +676% |
| Amounts payable | 17/49 | €103,454 | €106,612 | +€3,158 | +3.1% |
| Amounts payable within one year | 42/48 | €102,784 | €106,612 | +€3,828 | +3.7% |
| Trade debts | 44 | €18,874 | €3,088 | -€15,786 | -83.6% |
| Suppliers | 440/4 | €18,874 | €3,088 | -€15,786 | -83.6% |
| Taxes, remuneration and social security | 45 | €17,873 | €25,525 | +€7,651 | +42.8% |
| Taxes | 450/3 | €17,873 | €25,525 | +€7,651 | +42.8% |
| Other amounts payable | 47/48 | €66,037 | €78,000 | +€11,963 | +18.1% |
| Accrued charges and deferred income | 492/3 | €670 | - | -€670 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,397 | €6,738 | +€1,342 | +24.9% |
| Other operating charges | 640/8 | €1,992 | €3,049 | +€1,057 | +53.1% |
| Gross operating margin | 9900 | €54,111 | €95,264 | +€41,153 | +76.1% |
| Operating profit (loss) | 9901 | €46,723 | €85,477 | +€38,754 | +82.9% |
| Financial income | 75/76B | €15,148 | €33,359 | +€18,211 | +120% |
| Recurring financial income | 75 | €15,148 | €33,359 | +€18,211 | +120% |
| Financial charges | 65/66B | €1,854 | €768 | -€1,086 | -58.6% |
| Recurring financial charges | 65 | €1,854 | €768 | -€1,086 | -58.6% |
| Profit (loss) for the period before taxes | 9903 | €60,017 | €118,067 | +€58,051 | +96.7% |
| Income taxes | 67/77 | €14,695 | €22,299 | +€7,605 | +51.8% |
| Profit (loss) for the period | 9904 | €45,322 | €95,768 | +€50,446 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €45,322 | €95,768 | +€50,446 | +111% |
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 23 October 2026 via checked.be.