WIBE: 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.
WIBE
Largest movements
- Tangible fixed assets -€7,866
down €7,866 (-3.1%), from €255,295 to €247,429
of which Land and buildings: -€7,745
- Debts after one year -€13,492
down €13,492 (-5.9%), from €227,839 to €214,348
- Profit (loss) carried forward +€11,871
up €11,871 (+25.6%), from -€46,402 to -€34,531
- Other debts -€4,600
down €4,600 (-7.9%), from €58,217 to €53,617
- Gross operating margin +€4,543
up €4,543 (+21.1%), from €21,515 to €26,058
- Depreciation -€483
down €483 (-5.2%), from €9,349 to €8,866
- Financial charges -€313
down €313 (-6.5%), from €4,843 to €4,530
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 | €260,349 | €252,174 | -€8,175 | -3.1% |
| Fixed assets | 21/28 | €255,295 | €247,429 | -€7,866 | -3.1% |
| Tangible fixed assets | 22/27 | €255,295 | €247,429 | -€7,866 | -3.1% |
| Land and buildings | 22 | €254,232 | €246,488 | -€7,745 | -3.0% |
| Plant, machinery and equipment | 23 | €1,063 | €942 | -€121 | -11.4% |
| Current assets | 29/58 | €5,054 | €4,745 | -€309 | -6.1% |
| Amounts receivable within one year | 40/41 | €850 | €1,059 | +€210 | +24.7% |
| Trade receivables | 40 | €847 | €968 | +€121 | +14.3% |
| Other amounts receivable | 41 | €3 | €91 | +€89 | +3371.1% |
| Cash at bank and in hand | 54/58 | €2,311 | €1,978 | -€333 | -14.4% |
| Deferred charges and accrued income | 490/1 | €1,894 | €1,708 | -€186 | -9.8% |
| Total equity and liabilities | 10/49 | €260,349 | €252,174 | -€8,175 | -3.1% |
| Equity | 10/15 | -€43,902 | -€32,031 | +€11,871 | +27.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,402 | -€34,531 | +€11,871 | +25.6% |
| Amounts payable | 17/49 | €304,252 | €284,205 | -€20,046 | -6.6% |
| Amounts payable after more than one year | 17 | €227,839 | €214,348 | -€13,492 | -5.9% |
| Financial debts | 170/4 | €227,839 | €214,348 | -€13,492 | -5.9% |
| Amounts payable within one year | 42/48 | €76,413 | €69,858 | -€6,555 | -8.6% |
| Current portion of amounts payable after more than one year | 42 | €13,243 | €13,492 | +€248 | +1.9% |
| Trade debts | 44 | €3,119 | €1,273 | -€1,846 | -59.2% |
| Suppliers | 440/4 | €3,119 | €1,273 | -€1,846 | -59.2% |
| Advances received on contracts in progress | 46 | €484 | €0 | -€484 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,350 | €1,477 | +€127 | +9.4% |
| Taxes | 450/3 | €1,350 | €1,477 | +€127 | +9.4% |
| Other amounts payable | 47/48 | €58,217 | €53,617 | -€4,600 | -7.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,349 | €8,866 | -€483 | -5.2% |
| Other operating charges | 640/8 | €913 | €792 | -€121 | -13.2% |
| Gross operating margin | 9900 | €21,515 | €26,058 | +€4,543 | +21.1% |
| Operating profit (loss) | 9901 | €11,253 | €16,400 | +€5,147 | +45.7% |
| Financial income | 75/76B | €4 | €2 | -€3 | -60.0% |
| Recurring financial income | 75 | €4 | €2 | -€3 | -60.0% |
| Financial charges | 65/66B | €4,843 | €4,530 | -€313 | -6.5% |
| Recurring financial charges | 65 | €4,843 | €4,530 | -€313 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €6,414 | €11,872 | +€5,457 | +85.1% |
| Income taxes | 67/77 | €1 | €1 | -€1 | -60.3% |
| Profit (loss) for the period | 9904 | €6,413 | €11,871 | +€5,458 | +85.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,413 | €11,871 | +€5,458 | +85.1% |
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 6 October 2026 via checked.be.