WILBER: 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.
WILBER
Largest movements
- Cash -€50,676
down €50,676 (-76.6%), from €66,176 to €15,501
mainly Other debts (-€706,017) and Current investments (-€45,000)
- Current investments +€45,000
new in 2025: €45,000
- Tangible fixed assets -€18,243
down €18,243 (-2.4%), from €770,104 to €751,861
of which Land and buildings: -€32,465
- Other debts -€706,017
no longer reported in 2025 (was €706,017)
- Debts after one year +€698,173
new in 2025: €698,173
- Profit (loss) carried forward -€8,904
down €8,904 (-28.4%), from -€31,318 to -€40,222
- Depreciation +€3,652
up €3,652 (+9.8%), from €37,403 to €41,055
- Other operating charges +€1,781
up €1,781 (+18.4%), from €9,696 to €11,477
- Gross operating margin -€1,621
down €1,621 (-3.0%), from €53,541 to €51,920
- Financial charges -€1,362
down €1,362 (-13.9%), from €9,766 to €8,404
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 | €843,374 | €824,862 | -€18,512 | -2.2% |
| Fixed assets | 21/28 | €770,104 | €751,861 | -€18,243 | -2.4% |
| Tangible fixed assets | 22/27 | €770,104 | €751,861 | -€18,243 | -2.4% |
| Land and buildings | 22 | €747,477 | €715,011 | -€32,465 | -4.3% |
| Plant, machinery and equipment | 23 | €19,378 | €33,600 | +€14,222 | +73.4% |
| Furniture and vehicles | 24 | €3,250 | €3,250 | = | 0.0% |
| Current assets | 29/58 | €73,270 | €73,002 | -€268 | -0.4% |
| Amounts receivable after more than one year | 29 | €2,820 | €2,820 | = | 0.0% |
| Other amounts receivable | 291 | €2,820 | €2,820 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,725 | €4,246 | +€520 | +14.0% |
| Trade receivables | 40 | €3,725 | €4,246 | +€520 | +14.0% |
| Current investments | 50/53 | - | €45,000 | +€45,000 | |
| Cash at bank and in hand | 54/58 | €66,176 | €15,501 | -€50,676 | -76.6% |
| Deferred charges and accrued income | 490/1 | €549 | €5,436 | +€4,887 | +890.7% |
| Total equity and liabilities | 10/49 | €843,374 | €824,862 | -€18,512 | -2.2% |
| Equity | 10/15 | €122,756 | €113,852 | -€8,904 | -7.3% |
| Contributions | 10/11 | €117,130 | €117,130 | = | 0.0% |
| Reserves | 13 | €36,944 | €36,944 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,400 | €5,400 | = | 0.0% |
| Distributable reserves | 133 | €31,544 | €31,544 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,318 | -€40,222 | -€8,904 | -28.4% |
| Amounts payable | 17/49 | €720,618 | €711,011 | -€9,608 | -1.3% |
| Amounts payable after more than one year | 17 | - | €698,173 | +€698,173 | |
| Other amounts payable | 178/9 | - | €698,173 | +€698,173 | |
| Amounts payable within one year | 42/48 | €710,149 | €4,529 | -€705,620 | -99.4% |
| Trade debts | 44 | €2,732 | €3,112 | +€380 | +13.9% |
| Suppliers | 440/4 | €2,732 | €3,112 | +€380 | +13.9% |
| Taxes, remuneration and social security | 45 | €1,401 | €1,417 | +€17 | +1.2% |
| Taxes | 450/3 | €1,401 | €1,417 | +€17 | +1.2% |
| Other amounts payable | 47/48 | €706,017 | - | -€706,017 | |
| Accrued charges and deferred income | 492/3 | €10,469 | €8,309 | -€2,160 | -20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,403 | €41,055 | +€3,652 | +9.8% |
| Other operating charges | 640/8 | €9,696 | €11,477 | +€1,781 | +18.4% |
| Gross operating margin | 9900 | €53,541 | €51,920 | -€1,621 | -3.0% |
| Operating profit (loss) | 9901 | €6,441 | -€612 | -€7,054 | |
| Financial income | 75/76B | €322 | €329 | +€6 | +1.9% |
| Recurring financial income | 75 | €322 | €329 | +€6 | +1.9% |
| Financial charges | 65/66B | €9,766 | €8,404 | -€1,362 | -13.9% |
| Recurring financial charges | 65 | €9,766 | €8,404 | -€1,362 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,002 | -€8,688 | -€5,685 | -189.4% |
| Income taxes | 67/77 | €204 | €216 | +€12 | +5.9% |
| Profit (loss) for the period | 9904 | -€3,206 | -€8,904 | -€5,698 | -177.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,206 | -€8,904 | -€5,698 | -177.7% |
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 9 October 2026 via checked.be.