WIBLOC: 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.
WIBLOC
Largest movements
- Cash +€38,712
up €38,712 (+40.0%), from €96,831 to €135,542
mainly Net result for the year (+€46,079) and Depreciation (+€19,781)
- Tangible fixed assets +€28,996
up €28,996 (+116.4%), from €24,906 to €53,902
of which Furniture and vehicles: +€36,820
- Receivables within one year -€4,603
down €4,603 (-24.3%), from €18,919 to €14,316
of which Trade receivables: -€5,637
- Profit (loss) carried forward +€46,079
up €46,079 (+23.5%), from €195,717 to €241,796
- Trade debts +€13,958
up €13,958 (+1221.7%), from €1,142 to €15,101
- Gross operating margin +€26,664
up €26,664 (+44.6%), from €59,774 to €86,438
- Taxes +€4,134
up €4,134 (+38.9%), from €10,615 to €14,748
- Depreciation +€2,907
up €2,907 (+17.2%), from €16,873 to €19,781
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 | €260,240 | €322,944 | +€62,704 | +24.1% |
| Fixed assets | 21/28 | €28,049 | €56,082 | +€28,033 | +99.9% |
| Intangible fixed assets | 21 | €3,143 | €2,180 | -€963 | -30.6% |
| Tangible fixed assets | 22/27 | €24,906 | €53,902 | +€28,996 | +116.4% |
| Plant, machinery and equipment | 23 | €20,596 | €12,772 | -€7,824 | -38.0% |
| Furniture and vehicles | 24 | €4,310 | €41,130 | +€36,820 | +854.3% |
| Current assets | 29/58 | €232,191 | €266,862 | +€34,671 | +14.9% |
| Stocks and contracts in progress | 3 | €14,719 | €14,936 | +€217 | +1.5% |
| Stocks | 30/36 | €14,719 | €14,936 | +€217 | +1.5% |
| Amounts receivable within one year | 40/41 | €18,919 | €14,316 | -€4,603 | -24.3% |
| Trade receivables | 40 | €17,226 | €11,589 | -€5,637 | -32.7% |
| Other amounts receivable | 41 | €1,694 | €2,728 | +€1,034 | +61.0% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €96,831 | €135,542 | +€38,712 | +40.0% |
| Deferred charges and accrued income | 490/1 | €1,722 | €2,067 | +€345 | +20.0% |
| Total equity and liabilities | 10/49 | €260,240 | €322,944 | +€62,704 | +24.1% |
| Equity | 10/15 | €254,153 | €300,232 | +€46,079 | +18.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €39,835 | €39,835 | = | 0.0% |
| Distributable reserves | 133 | €39,835 | €39,835 | = | 0.0% |
| Profit (loss) carried forward | 14 | €195,717 | €241,796 | +€46,079 | +23.5% |
| Amounts payable | 17/49 | €6,087 | €22,712 | +€16,625 | +273.1% |
| Amounts payable within one year | 42/48 | €5,570 | €22,222 | +€16,653 | +299.0% |
| Trade debts | 44 | €1,142 | €15,101 | +€13,958 | +1221.7% |
| Suppliers | 440/4 | €1,142 | €15,101 | +€13,958 | +1221.7% |
| Taxes, remuneration and social security | 45 | €4,195 | €7,002 | +€2,808 | +66.9% |
| Taxes | 450/3 | €4,195 | €7,002 | +€2,808 | +66.9% |
| Other amounts payable | 47/48 | €232 | €119 | -€113 | -48.8% |
| Accrued charges and deferred income | 492/3 | €517 | €490 | -€27 | -5.3% |
| Non-recurring operating income | 76A | €5,226 | - | -€5,226 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,873 | €19,781 | +€2,907 | +17.2% |
| Other operating charges | 640/8 | €877 | €1,031 | +€154 | +17.6% |
| Non-recurring operating charges | 66A | - | €6,340 | +€6,340 | |
| Gross operating margin | 9900 | €59,774 | €86,438 | +€26,664 | +44.6% |
| Operating profit (loss) | 9901 | €42,023 | €59,286 | +€17,263 | +41.1% |
| Financial income | 75/76B | €1,030 | €1,586 | +€556 | +54.0% |
| Recurring financial income | 75 | €1,030 | €1,586 | +€556 | +54.0% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €43,009 | €60,827 | +€17,818 | +41.4% |
| Income taxes | 67/77 | €10,615 | €14,748 | +€4,134 | +38.9% |
| Profit (loss) for the period | 9904 | €32,395 | €46,079 | +€13,684 | +42.2% |
| Profit (loss) for the period to be appropriated | 9905 | €32,395 | €46,079 | +€13,684 | +42.2% |
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 8 October 2026 via checked.be.