WIBO: 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.
WIBO
Largest movements
- Cash +€53,611
up €53,611 (+469%), from €11,419 to €65,030
mainly Net result for the year (+€48,579) and Depreciation (+€18,138)
- Tangible fixed assets -€16,767
down €16,767 (-28.7%), from €58,521 to €41,754
of which Other tangible fixed assets: -€10,530
- Receivables within one year +€5,059
up €5,059 (+234%), from €2,158 to €7,217
of which Trade receivables: +€5,059
- Profit (loss) carried forward +€27,707
up €27,707, from -€27,707 to €0
- Reserves +€20,872
up €20,872 (+1,122%), from €1,860 to €22,732
of which Distributable reserves: +€20,872
- Debts after one year -€15,130
down €15,130 (-40.0%), from €37,820 to €22,690
- Tax, wage and social debts +€8,372
up €8,372 (+303%), from €2,761 to €11,133
of which Taxes: +€10,372
- Other debts +€5,483
up €5,483 (+31.5%), from €17,382 to €22,865
- Gross operating margin +€71,180
up €71,180 (+148,663%), from €48 to €71,228
- Taxes +€2,087
up €2,087, from €0 to €2,087
- Financial charges -€1,136
down €1,136 (-41.3%), from €2,751 to €1,614
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.
Derived cash bridge
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 | €72,552 | €115,501 | +€42,948 | +59.2% |
| Fixed assets | 21/28 | €58,521 | €41,754 | -€16,767 | -28.7% |
| Tangible fixed assets | 22/27 | €58,521 | €41,754 | -€16,767 | -28.7% |
| Plant, machinery and equipment | 23 | - | €1,153 | +€1,153 | |
| Furniture and vehicles | 24 | €16,400 | €9,010 | -€7,390 | -45.1% |
| Other tangible fixed assets | 26 | €42,121 | €31,591 | -€10,530 | -25.0% |
| Current assets | 29/58 | €14,032 | €73,747 | +€59,715 | +426% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €2,158 | €7,217 | +€5,059 | +234% |
| Trade receivables | 40 | €2,158 | €7,217 | +€5,059 | +234% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €11,419 | €65,030 | +€53,611 | +469% |
| Deferred charges and accrued income | 490/1 | €455 | €1,499 | +€1,045 | +230% |
| Total equity and liabilities | 10/49 | €72,552 | €115,501 | +€42,948 | +59.2% |
| Equity | 10/15 | -€7,247 | €41,332 | +€48,579 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €22,732 | +€20,872 | +1,122% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €20,872 | +€20,872 | |
| Profit (loss) carried forward | 14 | -€27,707 | €0 | +€27,707 | |
| Amounts payable | 17/49 | €79,799 | €74,168 | -€5,631 | -7.1% |
| Amounts payable after more than one year | 17 | €37,820 | €22,690 | -€15,130 | -40.0% |
| Financial debts | 170/4 | €37,820 | €22,690 | -€15,130 | -40.0% |
| Amounts payable within one year | 42/48 | €41,980 | €51,479 | +€9,499 | +22.6% |
| Current portion of amounts payable after more than one year | 42 | €14,848 | €15,130 | +€283 | +1.9% |
| Trade debts | 44 | €6,989 | €2,350 | -€4,638 | -66.4% |
| Suppliers | 440/4 | €6,989 | €2,350 | -€4,638 | -66.4% |
| Taxes, remuneration and social security | 45 | €2,761 | €11,133 | +€8,372 | +303% |
| Taxes | 450/3 | €761 | €11,133 | +€10,372 | +1,362% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100% |
| Other amounts payable | 47/48 | €17,382 | €22,865 | +€5,483 | +31.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,920 | €18,138 | +€218 | +1.2% |
| Other operating charges | 640/8 | €1,149 | €1,310 | +€162 | +14.1% |
| Gross operating margin | 9900 | €48 | €71,228 | +€71,180 | +148,663% |
| Operating profit (loss) | 9901 | -€19,021 | €51,779 | +€70,800 | |
| Financial income | 75/76B | €351 | €502 | +€150 | +42.8% |
| Recurring financial income | 75 | €351 | €502 | +€150 | +42.8% |
| Financial charges | 65/66B | €2,751 | €1,614 | -€1,136 | -41.3% |
| Recurring financial charges | 65 | €2,751 | €1,614 | -€1,136 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | -€21,421 | €50,667 | +€72,087 | |
| Income taxes | 67/77 | €0 | €2,087 | +€2,087 | |
| Profit (loss) for the period | 9904 | -€21,421 | €48,579 | +€70,000 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,421 | €48,579 | +€70,000 |
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 17 October 2026 via checked.be.