WIBEE: 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.
WIBEE
Largest movements
- Financial fixed assets +€17,143
up €17,143 (+13.5%), from €127,342 to €144,485
- Receivables within one year +€14,464
up €14,464 (+44.6%), from €32,459 to €46,923
of which Other amounts receivable: +€16,981
- Intangible fixed assets +€6,709
new in 2025: €6,709
- Other debts +€37,269
up €37,269 (+156.3%), from €23,839 to €61,108
- Trade debts +€20,551
up €20,551 (+65.7%), from €31,298 to €51,849
- Debts after one year -€14,028
down €14,028 (-19.3%), from €72,521 to €58,493
of which Financial debts: -€14,028
- Profit (loss) carried forward -€8,390
down €8,390 (-3.5%), from -€240,994 to -€249,384
- Financial charges -€10,508
down €10,508 (-54.7%), from €19,205 to €8,697
of which Financial charges: -€10,508
- Gross operating margin +€871
up €871 (+55.0%), from €1,583 to €2,454
- Other operating charges -€512
down €512 (-56.2%), from €912 to €400
- Depreciation +€291
up €291, from €0 to €291
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 | €163,065 | €199,424 | +€36,359 | +22.3% |
| Fixed assets | 21/28 | €127,342 | €151,194 | +€23,852 | +18.7% |
| Intangible fixed assets | 21 | - | €6,709 | +€6,709 | |
| Financial fixed assets | 28 | €127,342 | €144,485 | +€17,143 | +13.5% |
| Current assets | 29/58 | €35,723 | €48,229 | +€12,507 | +35.0% |
| Amounts receivable within one year | 40/41 | €32,459 | €46,923 | +€14,464 | +44.6% |
| Trade receivables | 40 | €31,629 | €29,112 | -€2,517 | -8.0% |
| Other amounts receivable | 41 | €829 | €17,811 | +€16,981 | +2047.3% |
| Cash at bank and in hand | 54/58 | €2,067 | €1,261 | -€807 | -39.0% |
| Deferred charges and accrued income | 490/1 | €1,197 | €46 | -€1,151 | -96.2% |
| Total equity and liabilities | 10/49 | €163,065 | €199,424 | +€36,359 | +22.3% |
| Equity | 10/15 | €35,406 | €27,016 | -€8,390 | -23.7% |
| Contributions | 10/11 | €276,400 | €276,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€240,994 | -€249,384 | -€8,390 | -3.5% |
| Amounts payable | 17/49 | €127,659 | €172,408 | +€44,749 | +35.1% |
| Amounts payable after more than one year | 17 | €72,521 | €58,493 | -€14,028 | -19.3% |
| Financial debts | 170/4 | €70,471 | €56,443 | -€14,028 | -19.9% |
| Other amounts payable | 178/9 | €2,050 | €2,050 | = | 0.0% |
| Amounts payable within one year | 42/48 | €55,137 | €113,259 | +€58,121 | +105.4% |
| Trade debts | 44 | €31,298 | €51,849 | +€20,551 | +65.7% |
| Suppliers | 440/4 | €31,298 | €51,849 | +€20,551 | +65.7% |
| Taxes, remuneration and social security | 45 | - | €302 | +€302 | |
| Taxes | 450/3 | - | €302 | +€302 | |
| Other amounts payable | 47/48 | €23,839 | €61,108 | +€37,269 | +156.3% |
| Accrued charges and deferred income | 492/3 | - | €656 | +€656 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €291 | +€291 | |
| Other operating charges | 640/8 | €912 | €400 | -€512 | -56.2% |
| Non-recurring operating charges | 66A | €0 | €1,457 | +€1,457 | |
| Gross operating margin | 9900 | €1,583 | €2,454 | +€871 | +55.0% |
| Operating profit (loss) | 9901 | €671 | €306 | -€364 | -54.3% |
| Financial income | 75/76B | €12 | €0 | -€12 | -97.7% |
| Recurring financial income | 75 | €12 | €0 | -€12 | -97.7% |
| Financial charges | 65/66B | €19,205 | €8,697 | -€10,508 | -54.7% |
| Recurring financial charges | 65 | €19,205 | €8,697 | -€10,508 | -54.7% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€18,522 | -€8,390 | +€10,132 | +54.7% |
| Income taxes | 67/77 | €0 | €0 | -€0 | -100.0% |
| Profit (loss) for the period | 9904 | -€18,523 | -€8,390 | +€10,133 | +54.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,523 | -€8,390 | +€10,133 | +54.7% |
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 2 October 2026 via checked.be.