WILBE: 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.
WILBE
Largest movements
- Cash -€27,860
down €27,860 (-30.8%), from €90,512 to €62,652
mainly Investment in fixed assets (net) (-€98,667) and Contributions, distributions and other (-€30,000)
- Tangible fixed assets +€27,276
up €27,276 (+10.4%), from €262,611 to €289,887
of which Furniture and vehicles: +€63,897
- Receivables within one year +€25,321
up €25,321 (+152%), from €16,630 to €41,951
of which Other amounts receivable: +€24,692
- Debts after one year +€21,891
up €21,891 (+96.8%), from €22,620 to €44,511
- Trade debts +€5,731
up €5,731 (+71.5%), from €8,011 to €13,742
- Gross operating margin +€71,861
up €71,861 (+28.8%), from €249,758 to €321,619
- Staff costs +€50,673
up €50,673 (+34.5%), from €146,995 to €197,668
- Taxes +€7,225
up €7,225 (+62.1%), from €11,631 to €18,856
- Depreciation +€4,248
up €4,248 (+6.3%), from €67,143 to €71,391
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 | €383,943 | €409,039 | +€25,096 | +6.5% |
| Fixed assets | 21/28 | €264,516 | €291,792 | +€27,276 | +10.3% |
| Tangible fixed assets | 22/27 | €262,611 | €289,887 | +€27,276 | +10.4% |
| Land and buildings | 22 | €162,000 | €148,500 | -€13,500 | -8.3% |
| Plant, machinery and equipment | 23 | €81,759 | €58,639 | -€23,121 | -28.3% |
| Furniture and vehicles | 24 | €18,852 | €82,749 | +€63,897 | +339% |
| Financial fixed assets | 28 | €1,905 | €1,905 | = | 0.0% |
| Current assets | 29/58 | €119,427 | €117,247 | -€2,180 | -1.8% |
| Stocks and contracts in progress | 3 | €6,609 | €5,098 | -€1,511 | -22.9% |
| Stocks | 30/36 | €6,609 | €5,098 | -€1,511 | -22.9% |
| Amounts receivable within one year | 40/41 | €16,630 | €41,951 | +€25,321 | +152% |
| Trade receivables | 40 | €6,772 | €7,401 | +€630 | +9.3% |
| Other amounts receivable | 41 | €9,858 | €34,549 | +€24,692 | +250% |
| Cash at bank and in hand | 54/58 | €90,512 | €62,652 | -€27,860 | -30.8% |
| Deferred charges and accrued income | 490/1 | €5,678 | €7,547 | +€1,869 | +32.9% |
| Total equity and liabilities | 10/49 | €383,943 | €409,039 | +€25,096 | +6.5% |
| Equity | 10/15 | €281,671 | €278,827 | -€2,844 | -1.0% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Contributions outside capital | 11 | €8,060 | €8,060 | = | 0.0% |
| Other | 1109/19 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €237,007 | €234,007 | -€3,000 | -1.3% |
| Distributable reserves | 133 | €237,007 | €234,007 | -€3,000 | -1.3% |
| Profit (loss) carried forward | 14 | €36,604 | €36,760 | +€156 | +0.4% |
| Amounts payable | 17/49 | €102,272 | €130,212 | +€27,940 | +27.3% |
| Amounts payable after more than one year | 17 | €22,620 | €44,511 | +€21,891 | +96.8% |
| Financial debts | 170/4 | €22,620 | €44,511 | +€21,891 | +96.8% |
| Amounts payable within one year | 42/48 | €77,926 | €84,056 | +€6,131 | +7.9% |
| Current portion of amounts payable after more than one year | 42 | €39,012 | €35,862 | -€3,150 | -8.1% |
| Trade debts | 44 | €8,011 | €13,742 | +€5,731 | +71.5% |
| Suppliers | 440/4 | €8,011 | €13,742 | +€5,731 | +71.5% |
| Taxes, remuneration and social security | 45 | €30,903 | €34,453 | +€3,550 | +11.5% |
| Taxes | 450/3 | €7,757 | €6,538 | -€1,219 | -15.7% |
| Remuneration and social security | 454/9 | €23,146 | €27,915 | +€4,769 | +20.6% |
| Accrued charges and deferred income | 492/3 | €1,727 | €1,645 | -€82 | -4.8% |
| Remuneration, social security and pensions | 62 | €146,995 | €197,668 | +€50,673 | +34.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,143 | €71,391 | +€4,248 | +6.3% |
| Other operating charges | 640/8 | €4,019 | €4,082 | +€63 | +1.6% |
| Gross operating margin | 9900 | €249,758 | €321,619 | +€71,861 | +28.8% |
| Operating profit (loss) | 9901 | €31,601 | €48,478 | +€16,877 | +53.4% |
| Financial income | 75/76B | €10 | €804 | +€794 | +7,736% |
| Recurring financial income | 75 | €10 | €804 | +€794 | +7,736% |
| Financial charges | 65/66B | €3,931 | €3,269 | -€661 | -16.8% |
| Recurring financial charges | 65 | €3,931 | €3,269 | -€661 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €27,680 | €46,012 | +€18,332 | +66.2% |
| Income taxes | 67/77 | €11,631 | €18,856 | +€7,225 | +62.1% |
| Profit (loss) for the period | 9904 | €16,049 | €27,156 | +€11,107 | +69.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,049 | €27,156 | +€11,107 | +69.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.