WIBEL: 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.
WIBEL
Largest movements
- Receivables within one year -€8,127
down €8,127 (-9.0%), from €90,169 to €82,042
of which Other amounts receivable: -€6,955
- Reserves -€6,717
down €6,717 (-9.6%), from €70,132 to €63,414
- Trade debts -€1,573
down €1,573 (-26.5%), from €5,931 to €4,358
- Gross operating margin +€7,460
up €7,460 (+49.4%), from -€15,088 to -€7,629
- Financial income -€1,155
down €1,155 (-21.3%), from €5,419 to €4,264
- Other operating charges -€780
no longer reported in 2025 (was €780)
- Financial charges +€190
up €190 (+6.0%), from €3,163 to €3,352
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 | €110,160 | €101,895 | -€8,265 | -7.5% |
| Current assets | 29/58 | €110,160 | €101,895 | -€8,265 | -7.5% |
| Amounts receivable within one year | 40/41 | €90,169 | €82,042 | -€8,127 | -9.0% |
| Trade receivables | 40 | €7,385 | €6,212 | -€1,173 | -15.9% |
| Other amounts receivable | 41 | €82,785 | €75,830 | -€6,955 | -8.4% |
| Cash at bank and in hand | 54/58 | €19,991 | €19,853 | -€138 | -0.7% |
| Total equity and liabilities | 10/49 | €110,160 | €101,895 | -€8,265 | -7.5% |
| Equity | 10/15 | €88,724 | €82,006 | -€6,717 | -7.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €70,132 | €63,414 | -€6,717 | -9.6% |
| Distributable reserves | 133 | €70,132 | €63,414 | -€6,717 | -9.6% |
| Amounts payable | 17/49 | €21,436 | €19,889 | -€1,548 | -7.2% |
| Amounts payable within one year | 42/48 | €21,436 | €19,889 | -€1,548 | -7.2% |
| Financial debts | 43 | €15,505 | €15,530 | +€25 | +0.2% |
| Credit institutions | 430/8 | €15,505 | €15,530 | +€25 | +0.2% |
| Trade debts | 44 | €5,931 | €4,358 | -€1,573 | -26.5% |
| Suppliers | 440/4 | €5,931 | €4,358 | -€1,573 | -26.5% |
| Other operating charges | 640/8 | €780 | - | -€780 | |
| Gross operating margin | 9900 | -€15,088 | -€7,629 | +€7,460 | +49.4% |
| Operating profit (loss) | 9901 | -€15,868 | -€7,629 | +€8,240 | +51.9% |
| Financial income | 75/76B | €5,419 | €4,264 | -€1,155 | -21.3% |
| Recurring financial income | 75 | €5,419 | €4,264 | -€1,155 | -21.3% |
| Financial charges | 65/66B | €3,163 | €3,352 | +€190 | +6.0% |
| Recurring financial charges | 65 | €3,163 | €3,352 | +€190 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,612 | -€6,717 | +€6,895 | +50.7% |
| Profit (loss) for the period | 9904 | -€13,612 | -€6,717 | +€6,895 | +50.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,612 | -€6,717 | +€6,895 | +50.7% |
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 12 October 2026 via checked.be.