WIBETIC: 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.
WIBETIC
Largest movements
- Cash +€68,572
up €68,572 (+4571.4%), from €1,500 to €70,072
mainly Net result for the year (+€46,265) and Receivables within one year (+€22,173)
- Receivables within one year -€22,173
down €22,173 (-99.7%), from €22,237 to €64
of which Trade receivables: -€22,237
- Reserves +€45,406
up €45,406 (+304.4%), from €14,917 to €60,323
- Tax, wage and social debts +€1,846
up €1,846 (+43.9%), from €4,202 to €6,048
- Accrued charges and deferred income -€1,309
down €1,309 (-100.0%), from €1,309 to €0
- Gross operating margin +€38,759
up €38,759 (+196.5%), from €19,720 to €58,479
- Taxes +€7,992
up €7,992 (+202.6%), from €3,944 to €11,936
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 | €23,737 | €70,136 | +€46,399 | +195.5% |
| Current assets | 29/58 | €23,737 | €70,136 | +€46,399 | +195.5% |
| Amounts receivable within one year | 40/41 | €22,237 | €64 | -€22,173 | -99.7% |
| Trade receivables | 40 | €22,237 | €0 | -€22,237 | -100.0% |
| Other amounts receivable | 41 | - | €64 | +€64 | |
| Cash at bank and in hand | 54/58 | €1,500 | €70,072 | +€68,572 | +4571.4% |
| Total equity and liabilities | 10/49 | €23,737 | €70,136 | +€46,399 | +195.5% |
| Equity | 10/15 | €16,417 | €61,823 | +€45,406 | +276.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €14,917 | €60,323 | +€45,406 | +304.4% |
| Distributable reserves | 133 | €14,917 | €60,323 | +€45,406 | +304.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €7,320 | €8,313 | +€993 | +13.6% |
| Amounts payable within one year | 42/48 | €6,011 | €8,313 | +€2,302 | +38.3% |
| Trade debts | 44 | €1,208 | €1,616 | +€408 | +33.8% |
| Suppliers | 440/4 | €1,208 | €1,616 | +€408 | +33.8% |
| Taxes, remuneration and social security | 45 | €4,202 | €6,048 | +€1,846 | +43.9% |
| Taxes | 450/3 | €4,202 | €6,048 | +€1,846 | +43.9% |
| Other amounts payable | 47/48 | €601 | €649 | +€48 | +8.0% |
| Accrued charges and deferred income | 492/3 | €1,309 | €0 | -€1,309 | -100.0% |
| Other operating charges | 640/8 | - | €150 | +€150 | |
| Gross operating margin | 9900 | €19,720 | €58,479 | +€38,759 | +196.5% |
| Operating profit (loss) | 9901 | €19,720 | €58,329 | +€38,609 | +195.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €128 | +€128 | |
| Recurring financial charges | 65 | - | €128 | +€128 | |
| Profit (loss) for the period before taxes | 9903 | €19,720 | €58,201 | +€38,481 | +195.1% |
| Income taxes | 67/77 | €3,944 | €11,936 | +€7,992 | +202.6% |
| Profit (loss) for the period | 9904 | €15,776 | €46,265 | +€30,489 | +193.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,776 | €46,265 | +€30,489 | +193.3% |
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 9 October 2026 via checked.be.