WIBICOM: 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.
WIBICOM
Largest movements
- Cash +€8,262
up €8,262 (+36.0%), from €22,958 to €31,220
mainly Tax, wage and social debts (+€18,390) and Depreciation (+€3,016)
- Receivables within one year -€2,348
down €2,348 (-5.4%), from €43,090 to €40,742
of which Trade receivables: -€26,854
- Tax, wage and social debts +€18,390
up €18,390 (+110.4%), from €16,653 to €35,043
of which Remuneration and social security: +€13,879
- Trade debts -€11,491
down €11,491 (-45.2%), from €25,415 to €13,924
- Profit (loss) carried forward -€1,428
down €1,428 (-5.6%), from €25,556 to €24,128
- Other operating charges +€11,614
up €11,614 (+18732.3%), from €62 to €11,676
- Gross operating margin +€9,205
up €9,205 (+11.0%), from €83,422 to €92,627
- Staff costs +€6,312
up €6,312 (+8.7%), from €72,747 to €79,059
- Provisions +€2,600
no longer reported in 2023 (was -€2,600)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,337 | €79,752 | +€5,415 | +7.3% |
| Fixed assets | 21/28 | €5,054 | €4,555 | -€499 | -9.9% |
| Tangible fixed assets | 22/27 | €5,054 | €4,555 | -€499 | -9.9% |
| Furniture and vehicles | 24 | €5,054 | €4,555 | -€499 | -9.9% |
| Current assets | 29/58 | €69,283 | €75,197 | +€5,914 | +8.5% |
| Amounts receivable within one year | 40/41 | €43,090 | €40,742 | -€2,348 | -5.4% |
| Trade receivables | 40 | €37,228 | €10,374 | -€26,854 | -72.1% |
| Other amounts receivable | 41 | €5,862 | €30,368 | +€24,506 | +418.0% |
| Cash at bank and in hand | 54/58 | €22,958 | €31,220 | +€8,262 | +36.0% |
| Deferred charges and accrued income | 490/1 | €3,235 | €3,235 | = | 0.0% |
| Total equity and liabilities | 10/49 | €74,337 | €79,752 | +€5,415 | +7.3% |
| Equity | 10/15 | €29,286 | €27,858 | -€1,428 | -4.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €2,230 | €2,230 | = | 0.0% |
| Non-distributable reserves | 130/1 | €150 | €150 | = | 0.0% |
| Reserves not available under the articles | 1311 | €150 | €150 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,080 | €2,080 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,556 | €24,128 | -€1,428 | -5.6% |
| Amounts payable | 17/49 | €45,051 | €51,894 | +€6,843 | +15.2% |
| Amounts payable within one year | 42/48 | €45,038 | €51,894 | +€6,856 | +15.2% |
| Financial debts | 43 | €2,970 | €2,927 | -€43 | -1.4% |
| Credit institutions | 430/8 | - | €2,927 | +€2,927 | |
| Other loans | 439 | €2,970 | - | -€2,970 | |
| Trade debts | 44 | €25,415 | €13,924 | -€11,491 | -45.2% |
| Suppliers | 440/4 | €25,415 | €13,924 | -€11,491 | -45.2% |
| Taxes, remuneration and social security | 45 | €16,653 | €35,043 | +€18,390 | +110.4% |
| Taxes | 450/3 | €5,550 | €10,061 | +€4,511 | +81.3% |
| Remuneration and social security | 454/9 | €11,103 | €24,982 | +€13,879 | +125.0% |
| Accrued charges and deferred income | 492/3 | €13 | - | -€13 | |
| Remuneration, social security and pensions | 62 | €72,747 | €79,059 | +€6,312 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,246 | €3,016 | +€770 | +34.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€2,600 | - | +€2,600 | |
| Other operating charges | 640/8 | €62 | €11,676 | +€11,614 | +18732.3% |
| Non-recurring operating charges | 66A | €675 | €126 | -€549 | -81.3% |
| Gross operating margin | 9900 | €83,422 | €92,627 | +€9,205 | +11.0% |
| Operating profit (loss) | 9901 | €10,292 | -€1,250 | -€11,542 | |
| Financial charges | 65/66B | €237 | €178 | -€59 | -24.9% |
| Recurring financial charges | 65 | €237 | €178 | -€59 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €10,055 | -€1,428 | -€11,483 | |
| Profit (loss) for the period | 9904 | €10,055 | -€1,428 | -€11,483 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,055 | -€1,428 | -€11,483 |
Source: filed annual accounts (NBB), financial years ended 28 February 2022 and 28 February 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.