WIBEKO: 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.
WIBEKO
Largest movements
- Cash +€9,737
up €9,737 (+83.7%), from €11,631 to €21,368
mainly Depreciation (+€8,080) and Deferred charges and accrued income (+€3,465)
- Tangible fixed assets -€8,080
down €8,080 (-12.0%), from €67,384 to €59,304
- Deferred charges and accrued income -€3,465
down €3,465 (-95.0%), from €3,649 to €184
- Receivables within one year +€1,044
up €1,044 (+5.6%), from €18,725 to €19,769
of which Trade receivables: +€2,978
- Tax, wage and social debts -€1,703
down €1,703 (-31.7%), from €5,363 to €3,660
- Gross operating margin +€5,378
up €5,378 (+97.9%), from €5,495 to €10,873
- Other operating charges -€1,903
down €1,903 (-38.4%), from €4,959 to €3,056
- Depreciation -€298
down €298 (-3.6%), from €8,378 to €8,080
- Financial charges +€110
up €110 (+68.4%), from €161 to €272
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 | €102,166 | €101,402 | -€764 | -0.7% |
| Fixed assets | 21/28 | €68,162 | €60,081 | -€8,080 | -11.9% |
| Tangible fixed assets | 22/27 | €67,384 | €59,304 | -€8,080 | -12.0% |
| Land and buildings | 22 | €67,384 | €59,304 | -€8,080 | -12.0% |
| Financial fixed assets | 28 | €778 | €778 | = | 0.0% |
| Current assets | 29/58 | €34,004 | €41,320 | +€7,316 | +21.5% |
| Amounts receivable within one year | 40/41 | €18,725 | €19,769 | +€1,044 | +5.6% |
| Trade receivables | 40 | €5,370 | €8,348 | +€2,978 | +55.5% |
| Other amounts receivable | 41 | €13,355 | €11,421 | -€1,934 | -14.5% |
| Cash at bank and in hand | 54/58 | €11,631 | €21,368 | +€9,737 | +83.7% |
| Deferred charges and accrued income | 490/1 | €3,649 | €184 | -€3,465 | -95.0% |
| Total equity and liabilities | 10/49 | €102,166 | €101,402 | -€764 | -0.7% |
| Equity | 10/15 | €91,428 | €91,482 | +€54 | +0.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €72,836 | €72,890 | +€54 | +0.1% |
| Distributable reserves | 133 | €72,836 | €72,890 | +€54 | +0.1% |
| Amounts payable | 17/49 | €10,738 | €9,920 | -€818 | -7.6% |
| Amounts payable within one year | 42/48 | €10,738 | €9,754 | -€983 | -9.2% |
| Trade debts | 44 | €5,374 | €6,094 | +€720 | +13.4% |
| Suppliers | 440/4 | €5,374 | €6,094 | +€720 | +13.4% |
| Taxes, remuneration and social security | 45 | €5,363 | €3,660 | -€1,703 | -31.7% |
| Taxes | 450/3 | €5,363 | €3,660 | -€1,703 | -31.7% |
| Accrued charges and deferred income | 492/3 | - | €165 | +€165 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,378 | €8,080 | -€298 | -3.6% |
| Other operating charges | 640/8 | €4,959 | €3,056 | -€1,903 | -38.4% |
| Gross operating margin | 9900 | €5,495 | €10,873 | +€5,378 | +97.9% |
| Operating profit (loss) | 9901 | -€7,842 | -€264 | +€7,578 | +96.6% |
| Financial income | 75/76B | €594 | €589 | -€5 | -0.8% |
| Recurring financial income | 75 | €594 | €589 | -€5 | -0.8% |
| Financial charges | 65/66B | €161 | €272 | +€110 | +68.4% |
| Recurring financial charges | 65 | €161 | €272 | +€110 | +68.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,409 | €54 | +€7,463 | |
| Profit (loss) for the period | 9904 | -€7,409 | €54 | +€7,463 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,409 | €54 | +€7,463 |
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 8 October 2026 via checked.be.