WITEB 1: 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.
WITEB 1
Largest movements
- Intangible fixed assets -€608,139
down €608,139 (-100.0%), from €608,139 to €0
- Receivables within one year +€427,925
up €427,925 (+314.2%), from €136,208 to €564,133
of which Trade receivables: +€521,113
- Trade debts -€639,136
down €639,136 (-99.5%), from €642,286 to €3,150
- Short-term financial debts +€425,152
new in 2026: €425,152
- Profit (loss) carried forward +€34,524
up €34,524 (+70.9%), from -€48,693 to -€14,169
- Gross operating margin +€646,425
up €646,425, from -€16,031 to €630,394
- Staff costs +€535,749
up €535,749 (+3242.7%), from €16,521 to €552,271
- Financial charges +€42,553
up €42,553 (+12876.8%), from €330 to €42,883
From the 2025 result to the 2026 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €747,933 | €564,133 | -€183,800 | -24.6% |
| Fixed assets | 21/28 | €608,139 | €0 | -€608,139 | -100.0% |
| Intangible fixed assets | 21 | €608,139 | €0 | -€608,139 | -100.0% |
| Current assets | 29/58 | €139,794 | €564,133 | +€424,339 | +303.5% |
| Amounts receivable within one year | 40/41 | €136,208 | €564,133 | +€427,925 | +314.2% |
| Trade receivables | 40 | €43,020 | €564,133 | +€521,113 | +1211.3% |
| Other amounts receivable | 41 | €93,188 | €0 | -€93,188 | -100.0% |
| Deferred charges and accrued income | 490/1 | €3,585 | €0 | -€3,585 | -100.0% |
| Total equity and liabilities | 10/49 | €747,933 | €564,133 | -€183,800 | -24.6% |
| Equity | 10/15 | €101,307 | €135,831 | +€34,524 | +34.1% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,693 | -€14,169 | +€34,524 | +70.9% |
| Amounts payable | 17/49 | €646,626 | €428,302 | -€218,324 | -33.8% |
| Amounts payable within one year | 42/48 | €646,626 | €428,302 | -€218,324 | -33.8% |
| Financial debts | 43 | - | €425,152 | +€425,152 | |
| Credit institutions | 430/8 | - | €425,152 | +€425,152 | |
| Trade debts | 44 | €642,286 | €3,150 | -€639,136 | -99.5% |
| Suppliers | 440/4 | €642,286 | €3,150 | -€639,136 | -99.5% |
| Taxes, remuneration and social security | 45 | €4,341 | €0 | -€4,341 | -100.0% |
| Remuneration and social security | 454/9 | €4,341 | €0 | -€4,341 | -100.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €16,521 | €552,271 | +€535,749 | +3242.7% |
| Other operating charges | 640/8 | €387 | €1,392 | +€1,004 | +259.3% |
| Gross operating margin | 9900 | -€16,031 | €630,394 | +€646,425 | |
| Operating profit (loss) | 9901 | -€32,940 | €76,732 | +€109,672 | |
| Financial income | 75/76B | €3,243 | €676 | -€2,568 | -79.2% |
| Recurring financial income | 75 | €3,243 | €676 | -€2,568 | -79.2% |
| Financial charges | 65/66B | €330 | €42,883 | +€42,553 | +12876.8% |
| Recurring financial charges | 65 | €330 | €42,883 | +€42,553 | +12876.8% |
| Profit (loss) for the period before taxes | 9903 | -€30,027 | €34,524 | +€64,552 | |
| Profit (loss) for the period | 9904 | -€30,027 | €34,524 | +€64,552 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,027 | €34,524 | +€64,552 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.