WIBEKI: 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.
WIBEKI
Largest movements
- Cash +€154,257
up €154,257 (+74.1%), from €208,308 to €362,565
mainly Receivables within one year (+€94,417) and Net result for the year (+€47,334)
- Receivables within one year -€94,417
down €94,417 (-83.1%), from €113,559 to €19,142
of which Other amounts receivable: -€90,311
- Profit (loss) carried forward +€47,334
up €47,334 (+23.1%), from €205,082 to €252,416
- Tax, wage and social debts +€9,801
new in 2025: €9,801
- Taxes +€9,801
new in 2025: €9,801
- Gross operating margin +€5,083
up €5,083 (+8.1%), from €62,922 to €68,005
- Financial income -€1,430
down €1,430 (-23.4%), from €6,119 to €4,689
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 | €383,201 | €440,363 | +€57,162 | +14.9% |
| Fixed assets | 21/28 | €58,649 | €55,922 | -€2,727 | -4.6% |
| Tangible fixed assets | 22/27 | €58,649 | €55,922 | -€2,727 | -4.6% |
| Land and buildings | 22 | €58,649 | €55,922 | -€2,727 | -4.6% |
| Current assets | 29/58 | €324,552 | €384,441 | +€59,889 | +18.5% |
| Amounts receivable within one year | 40/41 | €113,559 | €19,142 | -€94,417 | -83.1% |
| Trade receivables | 40 | €4,106 | €0 | -€4,106 | -100% |
| Other amounts receivable | 41 | €109,453 | €19,142 | -€90,311 | -82.5% |
| Cash at bank and in hand | 54/58 | €208,308 | €362,565 | +€154,257 | +74.1% |
| Deferred charges and accrued income | 490/1 | €2,686 | €2,735 | +€49 | +1.8% |
| Total equity and liabilities | 10/49 | €383,201 | €440,363 | +€57,162 | +14.9% |
| Equity | 10/15 | €380,840 | €428,174 | +€47,334 | +12.4% |
| Contributions | 10/11 | €159,780 | €159,780 | = | 0.0% |
| Capital | 10 | €159,780 | €159,780 | = | 0.0% |
| Issued capital | 100 | €159,780 | €159,780 | = | 0.0% |
| Reserves | 13 | €15,978 | €15,978 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,978 | €15,978 | = | 0.0% |
| Legal reserve | 130 | €15,978 | €15,978 | = | 0.0% |
| Profit (loss) carried forward | 14 | €205,082 | €252,416 | +€47,334 | +23.1% |
| Amounts payable | 17/49 | €2,361 | €12,189 | +€9,828 | +416% |
| Amounts payable within one year | 42/48 | €126 | €9,929 | +€9,803 | +7,780% |
| Trade debts | 44 | €126 | €128 | +€2 | +1.6% |
| Suppliers | 440/4 | €126 | €128 | +€2 | +1.6% |
| Taxes, remuneration and social security | 45 | - | €9,801 | +€9,801 | |
| Taxes | 450/3 | - | €9,801 | +€9,801 | |
| Accrued charges and deferred income | 492/3 | €2,235 | €2,260 | +€25 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,530 | €6,921 | +€391 | +6.0% |
| Other operating charges | 640/8 | €8,199 | €8,452 | +€253 | +3.1% |
| Gross operating margin | 9900 | €62,922 | €68,005 | +€5,083 | +8.1% |
| Operating profit (loss) | 9901 | €48,193 | €52,632 | +€4,439 | +9.2% |
| Financial income | 75/76B | €6,119 | €4,689 | -€1,430 | -23.4% |
| Recurring financial income | 75 | €6,119 | €4,689 | -€1,430 | -23.4% |
| Financial charges | 65/66B | €153 | €185 | +€32 | +20.7% |
| Recurring financial charges | 65 | €153 | €185 | +€32 | +20.7% |
| Profit (loss) for the period before taxes | 9903 | €54,158 | €57,135 | +€2,978 | +5.5% |
| Income taxes | 67/77 | - | €9,801 | +€9,801 | |
| Profit (loss) for the period | 9904 | €54,158 | €47,334 | -€6,823 | -12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €54,158 | €47,334 | -€6,823 | -12.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.