WIBEMA: 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.
What changed
WIBEMA
NACE 64.210, Activities of holding companies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€77,456
2024 · €70,601+€6,855
Equity
€4.9m
2024 · €4.8m+€77,456
Cash
€1.3m
2024 · €1.3m+€79,242
Balance sheet total
€5.1m
2024 · €5.0m+€63,260
Largest movements
Assets
- Cash +€79,242
up €79,242 (+6.3%), from €1.3m to €1.3m
mainly Net result for the year (+€77,456) and Tax, wage and social debts (+€24,151)
Equity and liabilities
- Reserves +€77,456
up €77,456 (+1.6%), from €4.7m to €4.8m
of which Distributable reserves: +€77,456
Income statement
- Services and other goods -€35,186
down €35,186 (-4.4%), from €805,684 to €770,498
- Staff costs +€29,102
up €29,102 (+3.5%), from €842,937 to €872,040
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.
Result 2024
€70,601
Other operating income
-€193
Services and other goods
+€35,186
Staff costs
-€29,102
Depreciation
+€1,302
Other operating charges
+€562
Financial income
+€738
Financial charges
+€574
Taxes
-€2,211
Result 2025
€77,456
raises the resultlowers the result
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.
From operations
+€79,242
Investment
€0
Financing
€0
Cash 2024
€1.3m
From operations (derived)
+€79,242
Net result for the year
+€77,456
Depreciation
+€7,797
Receivables within one year
+€13,512
Deferred charges and accrued income
-€5,328
Trade debts
-€10,060
Tax, wage and social debts
+€24,151
Other debts
-€28,287
Cash 2025
€1.3m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,036,404 | €5,099,665 | +€63,260 | +1.3% |
| Fixed assets | 21/28 | €3,416,237 | €3,408,440 | -€7,797 | -0.2% |
| Tangible fixed assets | 22/27 | €29,710 | €21,912 | -€7,797 | -26.2% |
| Plant, machinery and equipment | 23 | €6,172 | €4,853 | -€1,320 | -21.4% |
| Furniture and vehicles | 24 | €23,538 | €17,060 | -€6,478 | -27.5% |
| Financial fixed assets | 28 | €3,386,527 | €3,386,527 | = | 0.0% |
| Affiliated companies | 280/1 | €3,386,527 | €3,386,527 | = | 0.0% |
| Participating interests | 280 | €3,386,527 | €3,386,527 | = | 0.0% |
| Current assets | 29/58 | €1,620,167 | €1,691,225 | +€71,058 | +4.4% |
| Amounts receivable within one year | 40/41 | €334,556 | €321,044 | -€13,512 | -4.0% |
| Trade receivables | 40 | €302,395 | €302,395 | = | 0.0% |
| Other amounts receivable | 41 | €32,161 | €18,649 | -€13,512 | -42.0% |
| Cash at bank and in hand | 54/58 | €1,259,785 | €1,339,027 | +€79,242 | +6.3% |
| Deferred charges and accrued income | 490/1 | €25,827 | €31,155 | +€5,328 | +20.6% |
| Total equity and liabilities | 10/49 | €5,036,404 | €5,099,665 | +€63,260 | +1.3% |
| Equity | 10/15 | €4,780,533 | €4,857,989 | +€77,456 | +1.6% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €4,718,560 | €4,796,016 | +€77,456 | +1.6% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €4,712,363 | €4,789,818 | +€77,456 | +1.6% |
| Amounts payable | 17/49 | €255,871 | €241,676 | -€14,195 | -5.5% |
| Amounts payable within one year | 42/48 | €255,871 | €241,676 | -€14,195 | -5.5% |
| Trade debts | 44 | €94,332 | €84,272 | -€10,060 | -10.7% |
| Suppliers | 440/4 | €86,040 | €84,171 | -€1,869 | -2.2% |
| Bills of exchange payable | 441 | €8,292 | €101 | -€8,190 | -98.8% |
| Taxes, remuneration and social security | 45 | €132,682 | €156,834 | +€24,151 | +18.2% |
| Taxes | 450/3 | €41,152 | €64,854 | +€23,702 | +57.6% |
| Remuneration and social security | 454/9 | €91,531 | €91,980 | +€450 | +0.5% |
| Other amounts payable | 47/48 | €28,857 | €570 | -€28,287 | -98.0% |
| Operating income | 70/76A | €1,764,703 | €1,764,511 | -€193 | 0.0% |
| Turnover | 70 | €1,610,000 | €1,610,000 | = | 0.0% |
| Other operating income | 74 | €154,703 | €154,511 | -€193 | -0.1% |
| Operating charges | 60/66A | €1,660,604 | €1,652,656 | -€7,948 | -0.5% |
| Services and other goods | 61 | €805,684 | €770,498 | -€35,186 | -4.4% |
| Remuneration, social security and pensions | 62 | €842,937 | €872,040 | +€29,102 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,099 | €7,797 | -€1,302 | -14.3% |
| Other operating charges | 640/8 | €2,883 | €2,321 | -€562 | -19.5% |
| Operating profit (loss) | 9901 | €104,100 | €111,855 | +€7,755 | +7.4% |
| Financial income | 75/76B | €272 | €1,009 | +€738 | +271% |
| Recurring financial income | 75 | €272 | €1,009 | +€738 | +271% |
| Income from current assets | 751 | €272 | €11 | -€261 | -95.9% |
| Other financial income | 752/9 | - | €998 | +€998 | |
| Financial charges | 65/66B | €3,440 | €2,866 | -€574 | -16.7% |
| Recurring financial charges | 65 | €3,440 | €2,866 | -€574 | -16.7% |
| Debt charges | 650 | €2,082 | €1,746 | -€336 | -16.1% |
| Other financial charges | 652/9 | €1,358 | €1,120 | -€238 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €100,932 | €109,998 | +€9,067 | +9.0% |
| Income taxes | 67/77 | €30,331 | €32,542 | +€2,211 | +7.3% |
| Taxes | 670/3 | €30,331 | €32,542 | +€2,211 | +7.3% |
| Profit (loss) for the period | 9904 | €70,601 | €77,456 | +€6,855 | +9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €70,601 | €77,456 | +€6,855 | +9.7% |
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 25 October 2026 via checked.be.