Wibelko: 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.
Wibelko
Largest movements
- Cash +€16,966
up €16,966 (+64.3%), from €26,398 to €43,364
mainly Net result for the year (+€11,159) and Depreciation (+€10,398)
- Tangible fixed assets -€10,398
down €10,398 (-22.2%), from €46,834 to €36,436
of which Furniture and vehicles: -€46,834
- Receivables within one year -€7,358
down €7,358 (-80.2%), from €9,170 to €1,812
of which Trade receivables: -€7,188
- Reserves +€11,159
up €11,159 (+178%), from €6,274 to €17,434
- Debts after one year -€9,203
down €9,203 (-26.6%), from €34,564 to €25,360
- Tax, wage and social debts +€5,401
up €5,401 (+52.8%), from €10,236 to €15,638
- Other debts -€5,350
down €5,350 (-43.3%), from €12,357 to €7,007
- Trade debts -€3,143
down €3,143 (-51.8%), from €6,071 to €2,928
- Gross operating margin +€13,849
up €13,849 (+86.6%), from €15,997 to €29,846
- Depreciation +€5,242
up €5,242 (+102%), from €5,156 to €10,398
- Taxes +€2,391
up €2,391 (+74.1%), from €3,225 to €5,616
- Other operating charges +€719
up €719 (+185%), from €388 to €1,108
- Financial charges +€612
up €612 (+64.3%), from €952 to €1,565
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 | €83,476 | €82,571 | -€905 | -1.1% |
| Fixed assets | 21/28 | €46,834 | €36,436 | -€10,398 | -22.2% |
| Tangible fixed assets | 22/27 | €46,834 | €36,436 | -€10,398 | -22.2% |
| Furniture and vehicles | 24 | €46,834 | - | -€46,834 | |
| Leasing and similar rights | 25 | - | €36,436 | +€36,436 | |
| Current assets | 29/58 | €36,643 | €46,135 | +€9,492 | +25.9% |
| Amounts receivable within one year | 40/41 | €9,170 | €1,812 | -€7,358 | -80.2% |
| Trade receivables | 40 | €9,000 | €1,812 | -€7,188 | -79.9% |
| Other amounts receivable | 41 | €170 | €0 | -€170 | -100% |
| Cash at bank and in hand | 54/58 | €26,398 | €43,364 | +€16,966 | +64.3% |
| Deferred charges and accrued income | 490/1 | €1,074 | €959 | -€115 | -10.7% |
| Total equity and liabilities | 10/49 | €83,476 | €82,571 | -€905 | -1.1% |
| Equity | 10/15 | €11,274 | €22,434 | +€11,159 | +99.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €6,274 | €17,434 | +€11,159 | +178% |
| Distributable reserves | 133 | €6,274 | €17,434 | +€11,159 | +178% |
| Amounts payable | 17/49 | €72,202 | €60,137 | -€12,065 | -16.7% |
| Amounts payable after more than one year | 17 | €34,564 | €25,360 | -€9,203 | -26.6% |
| Financial debts | 170/4 | €34,564 | €25,360 | -€9,203 | -26.6% |
| Amounts payable within one year | 42/48 | €37,638 | €34,777 | -€2,862 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €8,879 | €9,203 | +€324 | +3.7% |
| Financial debts | 43 | €94 | €0 | -€94 | -100% |
| Credit institutions | 430/8 | €94 | €0 | -€94 | -100% |
| Trade debts | 44 | €6,071 | €2,928 | -€3,143 | -51.8% |
| Suppliers | 440/4 | €6,071 | €2,928 | -€3,143 | -51.8% |
| Taxes, remuneration and social security | 45 | €10,236 | €15,638 | +€5,401 | +52.8% |
| Taxes | 450/3 | €10,236 | €15,638 | +€5,401 | +52.8% |
| Other amounts payable | 47/48 | €12,357 | €7,007 | -€5,350 | -43.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,156 | €10,398 | +€5,242 | +102% |
| Other operating charges | 640/8 | €388 | €1,108 | +€719 | +185% |
| Gross operating margin | 9900 | €15,997 | €29,846 | +€13,849 | +86.6% |
| Operating profit (loss) | 9901 | €10,452 | €18,340 | +€7,888 | +75.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100% |
| Financial charges | 65/66B | €952 | €1,565 | +€612 | +64.3% |
| Recurring financial charges | 65 | €952 | €1,565 | +€612 | +64.3% |
| Profit (loss) for the period before taxes | 9903 | €9,500 | €16,776 | +€7,276 | +76.6% |
| Income taxes | 67/77 | €3,225 | €5,616 | +€2,391 | +74.1% |
| Profit (loss) for the period | 9904 | €6,274 | €11,159 | +€4,885 | +77.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,274 | €11,159 | +€4,885 | +77.9% |
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 23 October 2026 via checked.be.