WIBIO: 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.
WIBIO
Largest movements
- Receivables within one year +€74,090
up €74,090 (+20.0%), from €370,254 to €444,343
of which Other amounts receivable: +€75,623
- Stocks and contracts -€37,398
down €37,398 (-20.1%), from €186,268 to €148,870
- Tangible fixed assets -€9,307
down €9,307 (-15.0%), from €62,174 to €52,867
of which Land and buildings: -€9,793
- Cash +€7,576
up €7,576 (+99.4%), from €7,624 to €15,199
mainly Short-term financial debts (+€109,711) and Depreciation (+€38,662)
- Short-term financial debts +€109,711
up €109,711 (+25.1%), from €437,962 to €547,673
- Trade debts -€82,221
down €82,221 (-22.5%), from €364,955 to €282,734
- Tax, wage and social debts -€21,353
down €21,353 (-57.6%), from €37,086 to €15,733
of which Remuneration and social security: -€26,211
- Profit (loss) carried forward +€17,438
up €17,438 (+2.2%), from -€802,742 to -€785,303
- Current portion of long-term debt +€7,578
new in 2025: €7,578
- Staff costs -€46,271
down €46,271 (-10.2%), from €455,567 to €409,296
- Gross operating margin +€37,225
up €37,225 (+8.0%), from €465,478 to €502,702
- Other operating charges -€10,823
down €10,823 (-54.0%), from €20,045 to €9,222
- Write-downs -€9,388
down €9,388 (-100.0%), from €9,388 to €0
- Financial income +€9,302
up €9,302, from €0 to €9,302
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 | €655,261 | €686,415 | +€31,154 | +4.8% |
| Fixed assets | 21/28 | €66,783 | €52,867 | -€13,916 | -20.8% |
| Intangible fixed assets | 21 | €4,609 | €0 | -€4,609 | -100.0% |
| Tangible fixed assets | 22/27 | €62,174 | €52,867 | -€9,307 | -15.0% |
| Land and buildings | 22 | €27,169 | €17,376 | -€9,793 | -36.0% |
| Plant, machinery and equipment | 23 | €33,840 | €34,393 | +€553 | +1.6% |
| Furniture and vehicles | 24 | €1,165 | €1,097 | -€67 | -5.8% |
| Current assets | 29/58 | €588,478 | €633,548 | +€45,070 | +7.7% |
| Stocks and contracts in progress | 3 | €186,268 | €148,870 | -€37,398 | -20.1% |
| Stocks | 30/36 | €186,268 | €148,870 | -€37,398 | -20.1% |
| Amounts receivable within one year | 40/41 | €370,254 | €444,343 | +€74,090 | +20.0% |
| Trade receivables | 40 | €275,325 | €273,792 | -€1,533 | -0.6% |
| Other amounts receivable | 41 | €94,928 | €170,551 | +€75,623 | +79.7% |
| Cash at bank and in hand | 54/58 | €7,624 | €15,199 | +€7,576 | +99.4% |
| Deferred charges and accrued income | 490/1 | €24,332 | €25,135 | +€803 | +3.3% |
| Total equity and liabilities | 10/49 | €655,261 | €686,415 | +€31,154 | +4.8% |
| Equity | 10/15 | -€582,742 | -€565,303 | +€17,438 | +3.0% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€802,742 | -€785,303 | +€17,438 | +2.2% |
| Amounts payable | 17/49 | €1,238,003 | €1,251,718 | +€13,715 | +1.1% |
| Amounts payable after more than one year | 17 | €348,000 | €348,000 | = | 0.0% |
| Financial debts | 170/4 | €348,000 | €348,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €890,003 | €903,718 | +€13,715 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | - | €7,578 | +€7,578 | |
| Financial debts | 43 | €437,962 | €547,673 | +€109,711 | +25.1% |
| Credit institutions | 430/8 | €437,962 | €547,673 | +€109,711 | +25.1% |
| Trade debts | 44 | €364,955 | €282,734 | -€82,221 | -22.5% |
| Suppliers | 440/4 | €364,955 | €282,734 | -€82,221 | -22.5% |
| Taxes, remuneration and social security | 45 | €37,086 | €15,733 | -€21,353 | -57.6% |
| Taxes | 450/3 | €9,270 | €14,128 | +€4,858 | +52.4% |
| Remuneration and social security | 454/9 | €27,816 | €1,605 | -€26,211 | -94.2% |
| Other amounts payable | 47/48 | €50,000 | €50,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €455,567 | €409,296 | -€46,271 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,236 | €38,662 | +€4,426 | +12.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,388 | €0 | -€9,388 | -100.0% |
| Other operating charges | 640/8 | €20,045 | €9,222 | -€10,823 | -54.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €465,478 | €502,702 | +€37,225 | +8.0% |
| Operating profit (loss) | 9901 | -€53,759 | €45,522 | +€99,281 | |
| Financial income | 75/76B | €0 | €9,302 | +€9,302 | |
| Recurring financial income | 75 | €0 | €9,302 | +€9,302 | |
| Financial charges | 65/66B | €39,386 | €37,210 | -€2,176 | -5.5% |
| Recurring financial charges | 65 | €39,386 | €37,210 | -€2,176 | -5.5% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€93,145 | €17,615 | +€110,759 | |
| Income taxes | 67/77 | €535 | €176 | -€359 | -67.1% |
| Profit (loss) for the period | 9904 | -€93,680 | €17,438 | +€111,118 | |
| Profit (loss) for the period to be appropriated | 9905 | -€93,680 | €17,438 | +€111,118 |
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 4 October 2026 via checked.be.