WIBOO: 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.
WIBOO
Largest movements
- Tangible fixed assets -€10,729
down €10,729 (-3.2%), from €332,726 to €321,997
of which Land and buildings: -€9,371
- Cash +€6,871
up €6,871 (+348.3%), from €1,973 to €8,844
mainly Other debts (+€15,833) and Depreciation (+€10,978)
- Debts after one year -€19,901
down €19,901 (-11.5%), from €172,374 to €152,473
- Other debts +€15,833
up €15,833 (+6.4%), from €246,298 to €262,132
- Gross operating margin +€10,399
up €10,399 (+131.8%), from €7,890 to €18,289
- Financial charges -€379
down €379 (-9.4%), from €4,039 to €3,660
- Other operating charges -€318
down €318 (-11.3%), from €2,822 to €2,504
- Depreciation +€246
up €246 (+2.3%), from €10,732 to €10,978
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 | €339,740 | €334,997 | -€4,743 | -1.4% |
| Formation expenses | 20 | €1,991 | €1,742 | -€249 | -12.5% |
| Fixed assets | 21/28 | €332,726 | €321,997 | -€10,729 | -3.2% |
| Tangible fixed assets | 22/27 | €332,726 | €321,997 | -€10,729 | -3.2% |
| Land and buildings | 22 | €325,401 | €316,030 | -€9,371 | -2.9% |
| Furniture and vehicles | 24 | €7,325 | €5,966 | -€1,358 | -18.5% |
| Current assets | 29/58 | €5,023 | €11,258 | +€6,235 | +124.1% |
| Amounts receivable within one year | 40/41 | €3,020 | €1,839 | -€1,181 | -39.1% |
| Other amounts receivable | 41 | €3,020 | €1,839 | -€1,181 | -39.1% |
| Cash at bank and in hand | 54/58 | €1,973 | €8,844 | +€6,871 | +348.3% |
| Deferred charges and accrued income | 490/1 | €30 | €574 | +€544 | +1814.5% |
| Total equity and liabilities | 10/49 | €339,740 | €334,997 | -€4,743 | -1.4% |
| Equity | 10/15 | -€101,253 | -€100,106 | +€1,146 | +1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€119,853 | -€118,706 | +€1,146 | +1.0% |
| Amounts payable | 17/49 | €440,993 | €435,103 | -€5,890 | -1.3% |
| Amounts payable after more than one year | 17 | €172,374 | €152,473 | -€19,901 | -11.5% |
| Financial debts | 170/4 | €172,374 | €152,473 | -€19,901 | -11.5% |
| Amounts payable within one year | 42/48 | €268,619 | €282,629 | +€14,011 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €19,521 | €19,901 | +€379 | +1.9% |
| Trade debts | 44 | €2,799 | €597 | -€2,202 | -78.7% |
| Suppliers | 440/4 | €2,799 | €597 | -€2,202 | -78.7% |
| Other amounts payable | 47/48 | €246,298 | €262,132 | +€15,833 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,732 | €10,978 | +€246 | +2.3% |
| Other operating charges | 640/8 | €2,822 | €2,504 | -€318 | -11.3% |
| Gross operating margin | 9900 | €7,890 | €18,289 | +€10,399 | +131.8% |
| Operating profit (loss) | 9901 | -€5,664 | €4,807 | +€10,471 | |
| Financial charges | 65/66B | €4,039 | €3,660 | -€379 | -9.4% |
| Recurring financial charges | 65 | €4,039 | €3,660 | -€379 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,703 | €1,146 | +€10,850 | |
| Profit (loss) for the period | 9904 | -€9,703 | €1,146 | +€10,850 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,703 | €1,146 | +€10,850 |
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 11 October 2026 via checked.be.