WIBILI: 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.
WIBILI
Largest movements
- Cash +€41,790
up €41,790 (+151%), from €27,660 to €69,451
mainly Depreciation (+€28,485) and Net result for the year (+€15,180)
- Tangible fixed assets -€28,485
down €28,485 (-7.0%), from €405,502 to €377,017
of which Land and buildings: -€28,126
- Reserves +€15,180
up €15,180 (+19.5%), from €77,910 to €93,090
of which Distributable reserves: +€15,180
- Gross operating margin +€14,874
up €14,874 (+34.3%), from €43,349 to €58,224
- Taxes +€4,775
up €4,775 (+179%), from €2,667 to €7,443
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €435,908 | €449,433 | +€13,525 | +3.1% |
| Fixed assets | 21/28 | €405,502 | €377,017 | -€28,485 | -7.0% |
| Tangible fixed assets | 22/27 | €405,502 | €377,017 | -€28,485 | -7.0% |
| Land and buildings | 22 | €404,944 | €376,819 | -€28,126 | -6.9% |
| Furniture and vehicles | 24 | €558 | €198 | -€360 | -64.5% |
| Current assets | 29/58 | €30,406 | €72,416 | +€42,010 | +138% |
| Cash at bank and in hand | 54/58 | €27,660 | €69,451 | +€41,790 | +151% |
| Deferred charges and accrued income | 490/1 | €2,745 | €2,965 | +€220 | +8.0% |
| Total equity and liabilities | 10/49 | €435,908 | €449,433 | +€13,525 | +3.1% |
| Equity | 10/15 | €424,710 | €439,890 | +€15,180 | +3.6% |
| Contributions | 10/11 | €346,800 | €346,800 | = | 0.0% |
| Contributions outside capital | 11 | €346,800 | €346,800 | = | 0.0% |
| Other | 1109/19 | €346,800 | €346,800 | = | 0.0% |
| Reserves | 13 | €77,910 | €93,090 | +€15,180 | +19.5% |
| Non-distributable reserves | 130/1 | €37,223 | €37,223 | = | 0.0% |
| Reserves not available under the articles | 1311 | €37,223 | €37,223 | = | 0.0% |
| Distributable reserves | 133 | €40,688 | €55,867 | +€15,180 | +37.3% |
| Amounts payable | 17/49 | €11,198 | €9,543 | -€1,655 | -14.8% |
| Amounts payable within one year | 42/48 | €11,198 | €9,543 | -€1,655 | -14.8% |
| Current portion of amounts payable after more than one year | 42 | €4,800 | €3,645 | -€1,155 | -24.1% |
| Trade debts | 44 | €1,543 | €160 | -€1,383 | -89.7% |
| Suppliers | 440/4 | €1,543 | €160 | -€1,383 | -89.7% |
| Taxes, remuneration and social security | 45 | €3,915 | €3,443 | -€473 | -12.1% |
| Taxes | 450/3 | €3,915 | €3,443 | -€473 | -12.1% |
| Other amounts payable | 47/48 | €939 | €2,296 | +€1,356 | +144% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,939 | €28,485 | +€546 | +2.0% |
| Other operating charges | 640/8 | €7,370 | €7,071 | -€298 | -4.0% |
| Gross operating margin | 9900 | €43,349 | €58,224 | +€14,874 | +34.3% |
| Operating profit (loss) | 9901 | €8,041 | €22,667 | +€14,626 | +182% |
| Financial income | 75/76B | €1 | €1 | -€0 | -31.2% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -31.2% |
| Financial charges | 65/66B | €45 | €45 | +€0 | +0.6% |
| Recurring financial charges | 65 | €45 | €45 | +€0 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €7,997 | €22,622 | +€14,626 | +183% |
| Income taxes | 67/77 | €2,667 | €7,443 | +€4,775 | +179% |
| Profit (loss) for the period | 9904 | €5,330 | €15,180 | +€9,850 | +185% |
| Profit (loss) for the period to be appropriated | 9905 | €5,330 | €15,180 | +€9,850 | +185% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.