WIBRIC: 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.
WIBRIC
Largest movements
- Stocks and contracts -€55,634
down €55,634 (-8.9%), from €623,279 to €567,645
- Cash +€37,181
up €37,181 (+94.4%), from €39,373 to €76,554
mainly Stocks and contracts (+€55,634) and Receivables within one year (+€34,074)
- Receivables within one year -€34,074
down €34,074 (-72.7%), from €46,846 to €12,772
of which Trade receivables: -€34,074
- Deferred charges and accrued income +€18,432
new in 2025: €18,432
- Trade debts -€55,732
down €55,732 (-20.1%), from €276,898 to €221,166
- Debts after one year -€30,000
down €30,000 (-12.0%), from €250,000 to €220,000
of which Financial debts: -€30,000
- Reserves +€27,731
up €27,731 (+32.0%), from €86,590 to €114,321
- Tax, wage and social debts +€12,003
up €12,003 (+58.5%), from €20,528 to €32,531
of which Taxes: +€21,397
- Other debts +€7,501
up €7,501 (+2,571%), from €292 to €7,793
- Gross operating margin +€37,642
up €37,642 (+17.0%), from €221,233 to €258,875
- Staff costs +€12,810
up €12,810 (+8.1%), from €158,858 to €171,668
- Taxes +€7,274
up €7,274 (+140%), from €5,181 to €12,455
- Financial charges -€5,595
down €5,595 (-19.0%), from €29,510 to €23,915
- Other operating charges +€5,000
up €5,000 (+29.7%), from €16,827 to €21,827
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 | €737,013 | €701,639 | -€35,374 | -4.8% |
| Fixed assets | 21/28 | €27,515 | €26,235 | -€1,280 | -4.7% |
| Tangible fixed assets | 22/27 | €26,915 | €25,635 | -€1,280 | -4.8% |
| Plant, machinery and equipment | 23 | €12,617 | €15,473 | +€2,856 | +22.6% |
| Other tangible fixed assets | 26 | €14,298 | €10,162 | -€4,135 | -28.9% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €709,498 | €675,404 | -€34,094 | -4.8% |
| Stocks and contracts in progress | 3 | €623,279 | €567,645 | -€55,634 | -8.9% |
| Stocks | 30/36 | €623,279 | €567,645 | -€55,634 | -8.9% |
| Amounts receivable within one year | 40/41 | €46,846 | €12,772 | -€34,074 | -72.7% |
| Trade receivables | 40 | €44,027 | €9,954 | -€34,074 | -77.4% |
| Other amounts receivable | 41 | €2,819 | €2,819 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €39,373 | €76,554 | +€37,181 | +94.4% |
| Deferred charges and accrued income | 490/1 | - | €18,432 | +€18,432 | |
| Total equity and liabilities | 10/49 | €737,013 | €701,639 | -€35,374 | -4.8% |
| Equity | 10/15 | €186,590 | €214,321 | +€27,731 | +14.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €86,590 | €114,321 | +€27,731 | +32.0% |
| Distributable reserves | 133 | €86,590 | €114,321 | +€27,731 | +32.0% |
| Amounts payable | 17/49 | €550,423 | €487,318 | -€63,105 | -11.5% |
| Amounts payable after more than one year | 17 | €250,000 | €220,000 | -€30,000 | -12.0% |
| Financial debts | 170/4 | €210,000 | €180,000 | -€30,000 | -14.3% |
| Other amounts payable | 178/9 | €40,000 | €40,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €300,423 | €261,692 | -€38,731 | -12.9% |
| Financial debts | 43 | €2,705 | - | -€2,705 | |
| Credit institutions | 430/8 | €2,705 | - | -€2,705 | |
| Trade debts | 44 | €276,898 | €221,166 | -€55,732 | -20.1% |
| Suppliers | 440/4 | €276,898 | €221,166 | -€55,732 | -20.1% |
| Advances received on contracts in progress | 46 | - | €201 | +€201 | |
| Taxes, remuneration and social security | 45 | €20,528 | €32,531 | +€12,003 | +58.5% |
| Taxes | 450/3 | €5,782 | €27,179 | +€21,397 | +370% |
| Remuneration and social security | 454/9 | €14,746 | €5,353 | -€9,394 | -63.7% |
| Other amounts payable | 47/48 | €292 | €7,793 | +€7,501 | +2,571% |
| Accrued charges and deferred income | 492/3 | - | €5,627 | +€5,627 | |
| Remuneration, social security and pensions | 62 | €158,858 | €171,668 | +€12,810 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,445 | €1,280 | -€165 | -11.4% |
| Other operating charges | 640/8 | €16,827 | €21,827 | +€5,000 | +29.7% |
| Gross operating margin | 9900 | €221,233 | €258,875 | +€37,642 | +17.0% |
| Operating profit (loss) | 9901 | €44,104 | €64,101 | +€19,997 | +45.3% |
| Financial charges | 65/66B | €29,510 | €23,915 | -€5,595 | -19.0% |
| Recurring financial charges | 65 | €29,510 | €23,915 | -€5,595 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €14,593 | €40,186 | +€25,593 | +175% |
| Income taxes | 67/77 | €5,181 | €12,455 | +€7,274 | +140% |
| Profit (loss) for the period | 9904 | €9,412 | €27,731 | +€18,318 | +195% |
| Profit (loss) for the period to be appropriated | 9905 | €9,412 | €27,731 | +€18,318 | +195% |
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 18 October 2026 via checked.be.