WIBRI: 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.
WIBRI
Largest movements
- Tangible fixed assets -€56,199
down €56,199 (-7.5%), from €746,720 to €690,521
of which Land and buildings: -€42,087
- Reserves -€35,860
down €35,860 (-7.3%), from €493,465 to €457,606
of which Distributable reserves: -€31,089
- Debts after one year -€12,398
down €12,398 (-6.8%), from €183,177 to €170,779
of which Financial debts: -€15,348
- Gross operating margin -€7,129
down €7,129 (-7.0%), from €101,382 to €94,253
- Other operating charges -€5,160
down €5,160 (-21.0%), from €24,548 to €19,388
- Taxes +€1,311
up €1,311 (+23.2%), from €5,650 to €6,961
- Depreciation -€1,255
down €1,255 (-2.2%), from €57,454 to €56,199
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 | €838,221 | €782,410 | -€55,811 | -6.7% |
| Fixed assets | 21/28 | €746,720 | €690,521 | -€56,199 | -7.5% |
| Tangible fixed assets | 22/27 | €746,720 | €690,521 | -€56,199 | -7.5% |
| Land and buildings | 22 | €698,687 | €656,600 | -€42,087 | -6.0% |
| Plant, machinery and equipment | 23 | €829 | €446 | -€383 | -46.2% |
| Furniture and vehicles | 24 | €47,204 | €33,476 | -€13,729 | -29.1% |
| Current assets | 29/58 | €91,500 | €91,888 | +€388 | +0.4% |
| Amounts receivable within one year | 40/41 | €10,873 | €3,673 | -€7,200 | -66.2% |
| Trade receivables | 40 | €10,873 | €3,673 | -€7,200 | -66.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €79,609 | €82,988 | +€3,380 | +4.2% |
| Deferred charges and accrued income | 490/1 | €1,019 | €5,227 | +€4,208 | +412.9% |
| Total equity and liabilities | 10/49 | €838,221 | €782,410 | -€55,811 | -6.7% |
| Equity | 10/15 | €592,965 | €557,106 | -€35,860 | -6.0% |
| Contributions | 10/11 | €99,500 | €99,500 | = | 0.0% |
| Capital | 10 | €99,500 | €99,500 | = | 0.0% |
| Issued capital | 100 | €99,500 | €99,500 | = | 0.0% |
| Reserves | 13 | €493,465 | €457,606 | -€35,860 | -7.3% |
| Non-distributable reserves | 130/1 | €9,950 | €9,950 | = | 0.0% |
| Legal reserve | 130 | €9,950 | €9,950 | = | 0.0% |
| Tax-exempt reserves | 132 | €82,737 | €77,967 | -€4,771 | -5.8% |
| Distributable reserves | 133 | €400,778 | €369,689 | -€31,089 | -7.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €27,414 | €25,824 | -€1,590 | -5.8% |
| Deferred taxes | 168 | €27,414 | €25,824 | -€1,590 | -5.8% |
| Amounts payable | 17/49 | €217,842 | €199,480 | -€18,361 | -8.4% |
| Amounts payable after more than one year | 17 | €183,177 | €170,779 | -€12,398 | -6.8% |
| Financial debts | 170/4 | €170,532 | €155,184 | -€15,348 | -9.0% |
| Other amounts payable | 178/9 | €12,645 | €15,595 | +€2,950 | +23.3% |
| Amounts payable within one year | 42/48 | €32,228 | €27,265 | -€4,963 | -15.4% |
| Current portion of amounts payable after more than one year | 42 | €15,046 | €15,348 | +€302 | +2.0% |
| Trade debts | 44 | €7,541 | €6,051 | -€1,490 | -19.8% |
| Suppliers | 440/4 | €7,541 | €6,051 | -€1,490 | -19.8% |
| Taxes, remuneration and social security | 45 | €7,064 | €3,508 | -€3,557 | -50.3% |
| Taxes | 450/3 | €7,064 | €3,508 | -€3,557 | -50.3% |
| Other amounts payable | 47/48 | €2,576 | €2,358 | -€218 | -8.5% |
| Accrued charges and deferred income | 492/3 | €2,436 | €1,436 | -€1,000 | -41.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,454 | €56,199 | -€1,255 | -2.2% |
| Other operating charges | 640/8 | €24,548 | €19,388 | -€5,160 | -21.0% |
| Gross operating margin | 9900 | €101,382 | €94,253 | -€7,129 | -7.0% |
| Operating profit (loss) | 9901 | €19,380 | €18,666 | -€714 | -3.7% |
| Financial income | 75/76B | €650 | €845 | +€195 | +30.0% |
| Recurring financial income | 75 | €650 | €845 | +€195 | +30.0% |
| Financial charges | 65/66B | €5,832 | €6,779 | +€948 | +16.2% |
| Recurring financial charges | 65 | €5,832 | €6,779 | +€948 | +16.2% |
| Profit (loss) for the period before taxes | 9903 | €14,198 | €12,731 | -€1,467 | -10.3% |
| Transfer from deferred taxes | 780 | €1,590 | €1,590 | = | 0.0% |
| Income taxes | 67/77 | €5,650 | €6,961 | +€1,311 | +23.2% |
| Profit (loss) for the period | 9904 | €10,139 | €7,360 | -€2,778 | -27.4% |
| Transfer from tax-exempt reserves | 789 | €4,771 | €4,771 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,909 | €12,131 | -€2,778 | -18.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.