WIHBIT: 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.
WIHBIT
Largest movements
- Cash +€55,704
up €55,704 (+44.0%), from €126,534 to €182,238
mainly Other debts (+€148,250) and Net result for the year (+€88,938)
- Tangible fixed assets -€6,943
down €6,943 (-3.9%), from €178,981 to €172,038
of which Plant, machinery and equipment: -€3,753
- Other debts +€148,250
up €148,250 (+8,474%), from €1,750 to €150,000
- Reserves -€97,062
down €97,062 (-58.4%), from €166,272 to €69,210
- Debts after one year -€17,595
down €17,595 (-19.9%), from €88,228 to €70,633
- Tax, wage and social debts +€9,528
up €9,528 (+710%), from €1,342 to €10,870
- Gross operating margin -€12,532
down €12,532 (-9.3%), from €134,976 to €122,444
- Taxes -€6,293
down €6,293 (-20.7%), from €30,402 to €24,110
- Other operating charges -€3,843
down €3,843 (-73.3%), from €5,246 to €1,403
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 | €335,414 | €380,877 | +€45,463 | +13.6% |
| Fixed assets | 21/28 | €178,981 | €172,038 | -€6,943 | -3.9% |
| Tangible fixed assets | 22/27 | €178,981 | €172,038 | -€6,943 | -3.9% |
| Land and buildings | 22 | €163,921 | €161,925 | -€1,996 | -1.2% |
| Plant, machinery and equipment | 23 | €13,866 | €10,113 | -€3,753 | -27.1% |
| Furniture and vehicles | 24 | €342 | €0 | -€342 | -100% |
| Other tangible fixed assets | 26 | €852 | €0 | -€852 | -100% |
| Current assets | 29/58 | €156,432 | €208,839 | +€52,407 | +33.5% |
| Stocks and contracts in progress | 3 | €6,098 | €6,098 | = | 0.0% |
| Stocks | 30/36 | €6,098 | €6,098 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,800 | €20,171 | -€3,629 | -15.2% |
| Trade receivables | 40 | €19,203 | €20,159 | +€956 | +5.0% |
| Other amounts receivable | 41 | €4,598 | €13 | -€4,585 | -99.7% |
| Cash at bank and in hand | 54/58 | €126,534 | €182,238 | +€55,704 | +44.0% |
| Deferred charges and accrued income | 490/1 | - | €332 | +€332 | |
| Total equity and liabilities | 10/49 | €335,414 | €380,877 | +€45,463 | +13.6% |
| Equity | 10/15 | €226,272 | €129,210 | -€97,062 | -42.9% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €166,272 | €69,210 | -€97,062 | -58.4% |
| Distributable reserves | 133 | €166,272 | €69,210 | -€97,062 | -58.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €109,141 | €251,667 | +€142,526 | +131% |
| Amounts payable after more than one year | 17 | €88,228 | €70,633 | -€17,595 | -19.9% |
| Financial debts | 170/4 | €88,228 | €70,633 | -€17,595 | -19.9% |
| Amounts payable within one year | 42/48 | €20,914 | €178,534 | +€157,621 | +754% |
| Current portion of amounts payable after more than one year | 42 | €17,420 | €17,595 | +€175 | +1.0% |
| Trade debts | 44 | €402 | €70 | -€333 | -82.7% |
| Suppliers | 440/4 | €402 | €70 | -€333 | -82.7% |
| Taxes, remuneration and social security | 45 | €1,342 | €10,870 | +€9,528 | +710% |
| Taxes | 450/3 | €1,342 | €10,870 | +€9,528 | +710% |
| Other amounts payable | 47/48 | €1,750 | €150,000 | +€148,250 | +8,474% |
| Accrued charges and deferred income | 492/3 | - | €2,500 | +€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,889 | €6,943 | -€946 | -12.0% |
| Other operating charges | 640/8 | €5,246 | €1,403 | -€3,843 | -73.3% |
| Gross operating margin | 9900 | €134,976 | €122,444 | -€12,532 | -9.3% |
| Operating profit (loss) | 9901 | €121,841 | €114,098 | -€7,743 | -6.4% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €1,233 | €1,053 | -€180 | -14.6% |
| Recurring financial charges | 65 | €1,233 | €1,053 | -€180 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €120,608 | €113,048 | -€7,561 | -6.3% |
| Income taxes | 67/77 | €30,402 | €24,110 | -€6,293 | -20.7% |
| Profit (loss) for the period | 9904 | €90,206 | €88,938 | -€1,268 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €90,206 | €88,938 | -€1,268 | -1.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.