WiBIT: 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.
WiBIT
Largest movements
- Receivables within one year -€52,498
down €52,498 (-51.3%), from €102,283 to €49,785
of which Other amounts receivable: -€34,849
- Stocks and contracts -€13,550
down €13,550 (-40.1%), from €33,790 to €20,240
- Cash +€8,467
up €8,467 (+158.0%), from €5,359 to €13,826
mainly Receivables within one year (+€52,498) and Stocks and contracts (+€13,550)
- Trade debts -€34,454
down €34,454 (-43.9%), from €78,559 to €44,105
- Other debts -€22,165
down €22,165 (-32.5%), from €68,193 to €46,028
- Profit (loss) carried forward -€1,765
down €1,765 (-3.5%), from -€50,064 to -€51,829
- Other operating charges -€4,996
down €4,996 (-96.3%), from €5,190 to €194
- Gross operating margin -€4,664
down €4,664 (-50.9%), from €9,171 to €4,507
- Financial charges -€3,181
down €3,181 (-40.9%), from €7,769 to €4,588
- Depreciation -€536
down €536 (-26.4%), from €2,027 to €1,491
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 | €150,935 | €91,863 | -€59,072 | -39.1% |
| Fixed assets | 21/28 | €9,503 | €8,012 | -€1,491 | -15.7% |
| Tangible fixed assets | 22/27 | €1,503 | €12 | -€1,491 | -99.2% |
| Plant, machinery and equipment | 23 | €161 | €12 | -€149 | -92.5% |
| Furniture and vehicles | 24 | €1,342 | - | -€1,342 | |
| Financial fixed assets | 28 | €8,000 | €8,000 | = | 0.0% |
| Current assets | 29/58 | €141,432 | €83,851 | -€57,581 | -40.7% |
| Stocks and contracts in progress | 3 | €33,790 | €20,240 | -€13,550 | -40.1% |
| Stocks | 30/36 | €33,790 | €20,240 | -€13,550 | -40.1% |
| Amounts receivable within one year | 40/41 | €102,283 | €49,785 | -€52,498 | -51.3% |
| Trade receivables | 40 | €67,434 | €49,785 | -€17,649 | -26.2% |
| Other amounts receivable | 41 | €34,849 | - | -€34,849 | |
| Cash at bank and in hand | 54/58 | €5,359 | €13,826 | +€8,467 | +158.0% |
| Total equity and liabilities | 10/49 | €150,935 | €91,863 | -€59,072 | -39.1% |
| Equity | 10/15 | €1,966 | €201 | -€1,765 | -89.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,430 | €33,430 | = | 0.0% |
| Non-distributable reserves | 130/1 | €930 | €930 | = | 0.0% |
| Reserves not available under the articles | 1311 | €930 | €930 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,200 | €2,200 | = | 0.0% |
| Distributable reserves | 133 | €30,300 | €30,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,064 | -€51,829 | -€1,765 | -3.5% |
| Amounts payable | 17/49 | €148,969 | €91,662 | -€57,307 | -38.5% |
| Amounts payable within one year | 42/48 | €148,969 | €91,662 | -€57,307 | -38.5% |
| Trade debts | 44 | €78,559 | €44,105 | -€34,454 | -43.9% |
| Suppliers | 440/4 | €78,559 | €44,105 | -€34,454 | -43.9% |
| Taxes, remuneration and social security | 45 | €2,217 | €1,529 | -€688 | -31.0% |
| Taxes | 450/3 | €2,217 | €1,529 | -€688 | -31.0% |
| Other amounts payable | 47/48 | €68,193 | €46,028 | -€22,165 | -32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,027 | €1,491 | -€536 | -26.4% |
| Other operating charges | 640/8 | €5,190 | €194 | -€4,996 | -96.3% |
| Gross operating margin | 9900 | €9,171 | €4,507 | -€4,664 | -50.9% |
| Operating profit (loss) | 9901 | €1,954 | €2,822 | +€868 | +44.4% |
| Financial charges | 65/66B | €7,769 | €4,588 | -€3,181 | -40.9% |
| Recurring financial charges | 65 | €7,769 | €4,588 | -€3,181 | -40.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,815 | -€1,766 | +€4,049 | +69.6% |
| Profit (loss) for the period | 9904 | -€5,815 | -€1,766 | +€4,049 | +69.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,815 | -€1,766 | +€4,049 | +69.6% |
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 10 October 2026 via checked.be.