WIBNI: 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.
WIBNI
Largest movements
- Receivables within one year -€24,018
down €24,018 (-42.8%), from €56,056 to €32,038
of which Trade receivables: -€17,464
- Tangible fixed assets -€13,601
down €13,601 (-5.9%), from €231,365 to €217,764
of which Land and buildings: -€12,210
- Trade debts -€43,907
down €43,907 (-68.1%), from €64,444 to €20,537
- Other debts +€32,507
up €32,507 (+116.9%), from €27,805 to €60,312
- Reserves -€21,480
down €21,480 (-10.2%), from €210,339 to €188,859
- Current portion of long-term debt -€4,880
no longer reported in 2025 (was €4,880)
- Tax, wage and social debts -€4,701
down €4,701 (-16.3%), from €28,880 to €24,180
of which Taxes: -€8,073
- Gross operating margin -€38,066
down €38,066 (-44.0%), from €86,540 to €48,474
- Write-downs -€29,489
new in 2025: -€29,489
- Staff costs -€7,393
down €7,393 (-69.7%), from €10,601 to €3,208
- Depreciation -€4,726
down €4,726 (-13.8%), from €34,273 to €29,547
- Other operating charges -€3,141
down €3,141 (-44.7%), from €7,020 to €3,880
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 | €371,831 | €328,077 | -€43,754 | -11.8% |
| Fixed assets | 21/28 | €231,559 | €217,764 | -€13,795 | -6.0% |
| Tangible fixed assets | 22/27 | €231,365 | €217,764 | -€13,601 | -5.9% |
| Land and buildings | 22 | €228,964 | €216,755 | -€12,210 | -5.3% |
| Plant, machinery and equipment | 23 | €100 | €47 | -€53 | -52.8% |
| Furniture and vehicles | 24 | €2,301 | €962 | -€1,339 | -58.2% |
| Financial fixed assets | 28 | €194 | - | -€194 | |
| Current assets | 29/58 | €140,272 | €110,313 | -€29,959 | -21.4% |
| Amounts receivable within one year | 40/41 | €56,056 | €32,038 | -€24,018 | -42.8% |
| Trade receivables | 40 | €49,502 | €32,038 | -€17,464 | -35.3% |
| Other amounts receivable | 41 | €6,554 | - | -€6,554 | |
| Cash at bank and in hand | 54/58 | €80,973 | €77,291 | -€3,682 | -4.5% |
| Deferred charges and accrued income | 490/1 | €3,243 | €984 | -€2,260 | -69.7% |
| Total equity and liabilities | 10/49 | €371,831 | €328,077 | -€43,754 | -11.8% |
| Equity | 10/15 | €243,276 | €222,181 | -€21,095 | -8.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €210,339 | €188,859 | -€21,480 | -10.2% |
| Distributable reserves | 133 | €210,339 | €188,859 | -€21,480 | -10.2% |
| Profit (loss) carried forward | 14 | €14,337 | €14,722 | +€385 | +2.7% |
| Amounts payable | 17/49 | €128,555 | €105,896 | -€22,660 | -17.6% |
| Amounts payable within one year | 42/48 | €128,555 | €105,896 | -€22,660 | -17.6% |
| Current portion of amounts payable after more than one year | 42 | €4,880 | - | -€4,880 | |
| Financial debts | 43 | €2,546 | €867 | -€1,679 | -65.9% |
| Other loans | 439 | €2,546 | €867 | -€1,679 | -65.9% |
| Trade debts | 44 | €64,444 | €20,537 | -€43,907 | -68.1% |
| Suppliers | 440/4 | €64,444 | €20,537 | -€43,907 | -68.1% |
| Taxes, remuneration and social security | 45 | €28,880 | €24,180 | -€4,701 | -16.3% |
| Taxes | 450/3 | €28,880 | €20,807 | -€8,073 | -28.0% |
| Remuneration and social security | 454/9 | - | €3,372 | +€3,372 | |
| Other amounts payable | 47/48 | €27,805 | €60,312 | +€32,507 | +116.9% |
| Remuneration, social security and pensions | 62 | €10,601 | €3,208 | -€7,393 | -69.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,273 | €29,547 | -€4,726 | -13.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€29,489 | -€29,489 | |
| Other operating charges | 640/8 | €7,020 | €3,880 | -€3,141 | -44.7% |
| Gross operating margin | 9900 | €86,540 | €48,474 | -€38,066 | -44.0% |
| Operating profit (loss) | 9901 | €34,645 | €41,329 | +€6,683 | +19.3% |
| Financial income | 75/76B | €1,638 | €3,456 | +€1,818 | +111.0% |
| Recurring financial income | 75 | €1,638 | €3,456 | +€1,818 | +111.0% |
| Financial charges | 65/66B | €1,213 | €733 | -€480 | -39.6% |
| Recurring financial charges | 65 | €1,213 | €733 | -€480 | -39.6% |
| Profit (loss) for the period before taxes | 9903 | €35,071 | €44,052 | +€8,982 | +25.6% |
| Income taxes | 67/77 | €11,802 | €14,667 | +€2,865 | +24.3% |
| Profit (loss) for the period | 9904 | €23,269 | €29,385 | +€6,117 | +26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,269 | €29,385 | +€6,117 | +26.3% |
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.