WIBI: 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.
WIBI
Largest movements
- Receivables after one year -€500,000
down €500,000 (-25.0%), from €2.0m to €1.5m
- Cash -€231,420
down €231,420 (-40.7%), from €568,791 to €337,370
mainly Contributions, distributions and other (-€800,000) and Debts after one year (-€396,281)
- Receivables within one year +€158,803
up €158,803 (+83.4%), from €190,507 to €349,309
of which Other amounts receivable: +€185,389
- Tangible fixed assets +€87,631
up €87,631 (+5.1%), from €1.7m to €1.8m
of which Land and buildings: +€89,631
- Deferred charges and accrued income +€53,688
up €53,688 (+563.5%), from €9,527 to €63,215
- Debts after one year -€396,281
down €396,281 (-12.9%), from €3.1m to €2.7m
of which Trade debts: -€250,000
- Other debts +€300,000
up €300,000, from €0 to €300,000
- Reserves -€253,637
down €253,637 (-23.7%), from €1.1m to €816,625
of which Distributable reserves: -€253,637
- Tax, wage and social debts -€89,156
down €89,156 (-84.6%), from €105,441 to €16,285
- Financial income +€45,885
up €45,885 (+14.7%), from €312,800 to €358,684
- Depreciation +€28,700
up €28,700 (+42.1%), from €68,185 to €96,885
- Financial charges +€15,853
up €15,853 (+94.5%), from €16,775 to €32,628
- Gross operating margin +€15,511
up €15,511 (+3.0%), from €515,615 to €531,125
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 | €4,491,235 | €4,059,937 | -€431,298 | -9.6% |
| Fixed assets | 21/28 | €1,722,410 | €1,810,042 | +€87,631 | +5.1% |
| Tangible fixed assets | 22/27 | €1,722,410 | €1,810,042 | +€87,631 | +5.1% |
| Land and buildings | 22 | €1,716,920 | €1,806,551 | +€89,631 | +5.2% |
| Plant, machinery and equipment | 23 | €5,490 | €3,490 | -€2,000 | -36.4% |
| Current assets | 29/58 | €2,768,824 | €2,249,895 | -€518,929 | -18.7% |
| Amounts receivable after more than one year | 29 | €2,000,000 | €1,500,000 | -€500,000 | -25.0% |
| Other amounts receivable | 291 | €2,000,000 | €1,500,000 | -€500,000 | -25.0% |
| Amounts receivable within one year | 40/41 | €190,507 | €349,309 | +€158,803 | +83.4% |
| Trade receivables | 40 | €29,424 | €2,837 | -€26,587 | -90.4% |
| Other amounts receivable | 41 | €161,083 | €346,472 | +€185,389 | +115.1% |
| Cash at bank and in hand | 54/58 | €568,791 | €337,370 | -€231,420 | -40.7% |
| Deferred charges and accrued income | 490/1 | €9,527 | €63,215 | +€53,688 | +563.5% |
| Total equity and liabilities | 10/49 | €4,491,235 | €4,059,937 | -€431,298 | -9.6% |
| Equity | 10/15 | €1,174,504 | €920,867 | -€253,637 | -21.6% |
| Contributions | 10/11 | €104,242 | €104,242 | = | 0.0% |
| Capital | 10 | €104,242 | €104,242 | = | 0.0% |
| Issued capital | 100 | €104,242 | €104,242 | = | 0.0% |
| Reserves | 13 | €1,070,262 | €816,625 | -€253,637 | -23.7% |
| Non-distributable reserves | 130/1 | €81,686 | €81,686 | = | 0.0% |
| Legal reserve | 130 | €81,686 | €81,686 | = | 0.0% |
| Tax-exempt reserves | 132 | €28,466 | €28,466 | = | 0.0% |
| Distributable reserves | 133 | €960,110 | €706,473 | -€253,637 | -26.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €3,316,731 | €3,139,070 | -€177,661 | -5.4% |
| Amounts payable after more than one year | 17 | €3,082,550 | €2,686,269 | -€396,281 | -12.9% |
| Financial debts | 170/4 | €1,332,550 | €1,186,269 | -€146,281 | -11.0% |
| Trade debts | 175 | €1,750,000 | €1,500,000 | -€250,000 | -14.3% |
| Amounts payable within one year | 42/48 | €232,895 | €451,677 | +€218,782 | +93.9% |
| Current portion of amounts payable after more than one year | 42 | €121,778 | €123,841 | +€2,063 | +1.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €5,676 | €11,552 | +€5,876 | +103.5% |
| Suppliers | 440/4 | €5,676 | €11,552 | +€5,876 | +103.5% |
| Taxes, remuneration and social security | 45 | €105,441 | €16,285 | -€89,156 | -84.6% |
| Taxes | 450/3 | €105,441 | €16,285 | -€89,156 | -84.6% |
| Other amounts payable | 47/48 | €0 | €300,000 | +€300,000 | |
| Accrued charges and deferred income | 492/3 | €1,287 | €1,124 | -€163 | -12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,185 | €96,885 | +€28,700 | +42.1% |
| Other operating charges | 640/8 | €31,259 | €31,812 | +€553 | +1.8% |
| Gross operating margin | 9900 | €515,615 | €531,125 | +€15,511 | +3.0% |
| Operating profit (loss) | 9901 | €416,170 | €402,428 | -€13,742 | -3.3% |
| Financial income | 75/76B | €312,800 | €358,684 | +€45,885 | +14.7% |
| Recurring financial income | 75 | €312,800 | €358,684 | +€45,885 | +14.7% |
| Financial charges | 65/66B | €16,775 | €32,628 | +€15,853 | +94.5% |
| Recurring financial charges | 65 | €16,775 | €32,628 | +€15,853 | +94.5% |
| Profit (loss) for the period before taxes | 9903 | €712,195 | €728,484 | +€16,289 | +2.3% |
| Income taxes | 67/77 | €178,049 | €182,121 | +€4,072 | +2.3% |
| Profit (loss) for the period | 9904 | €534,147 | €546,363 | +€12,217 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €534,147 | €546,363 | +€12,217 | +2.3% |
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 6 October 2026 via checked.be.