Wiveba: 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.
Wiveba
Largest movements
- Tangible fixed assets +€28,612
up €28,612 (+5.9%), from €484,736 to €513,348
of which Land and buildings: +€38,515
- Receivables within one year -€13,435
down €13,435 (-35.2%), from €38,146 to €24,712
of which Other amounts receivable: -€13,676
- Other debts +€101,929
new in 2025: €101,929
- Reserves -€86,327
down €86,327 (-7.9%), from €1.1m to €1.0m
of which Distributable reserves: -€86,327
- Gross operating margin -€5,755
down €5,755 (-5.0%), from €115,064 to €109,309
- Depreciation +€5,719
up €5,719 (+19.0%), from €30,031 to €35,751
- Taxes -€3,837
down €3,837 (-14.4%), from €26,591 to €22,753
- Financial charges +€3,391
up €3,391 (+2,002%), from €169 to €3,560
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 | €1,296,189 | €1,305,748 | +€9,559 | +0.7% |
| Fixed assets | 21/28 | €484,736 | €513,348 | +€28,612 | +5.9% |
| Tangible fixed assets | 22/27 | €484,736 | €513,348 | +€28,612 | +5.9% |
| Land and buildings | 22 | €443,333 | €481,848 | +€38,515 | +8.7% |
| Furniture and vehicles | 24 | €41,403 | €31,500 | -€9,903 | -23.9% |
| Current assets | 29/58 | €811,453 | €792,400 | -€19,054 | -2.3% |
| Amounts receivable after more than one year | 29 | €418,750 | €418,750 | = | 0.0% |
| Other amounts receivable | 291 | €418,750 | €418,750 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €38,146 | €24,712 | -€13,435 | -35.2% |
| Trade receivables | 40 | €16,785 | €17,027 | +€242 | +1.4% |
| Other amounts receivable | 41 | €21,361 | €7,685 | -€13,676 | -64.0% |
| Cash at bank and in hand | 54/58 | €345,465 | €340,240 | -€5,225 | -1.5% |
| Deferred charges and accrued income | 490/1 | €9,092 | €8,698 | -€394 | -4.3% |
| Total equity and liabilities | 10/49 | €1,296,189 | €1,305,748 | +€9,559 | +0.7% |
| Equity | 10/15 | €1,282,584 | €1,196,257 | -€86,327 | -6.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,087,215 | €1,000,888 | -€86,327 | -7.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,087,215 | €1,000,888 | -€86,327 | -7.9% |
| Profit (loss) carried forward | 14 | €175,369 | €175,369 | = | 0.0% |
| Amounts payable | 17/49 | €13,605 | €109,490 | +€95,885 | +705% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €13,605 | €109,490 | +€95,885 | +705% |
| Current portion of amounts payable after more than one year | 42 | €4,500 | €0 | -€4,500 | -100% |
| Trade debts | 44 | €1,927 | €2,569 | +€642 | +33.3% |
| Suppliers | 440/4 | €1,927 | €2,569 | +€642 | +33.3% |
| Taxes, remuneration and social security | 45 | €7,178 | €4,992 | -€2,185 | -30.4% |
| Taxes | 450/3 | €4,242 | €4,992 | +€751 | +17.7% |
| Remuneration and social security | 454/9 | €2,936 | €0 | -€2,936 | -100% |
| Other amounts payable | 47/48 | - | €101,929 | +€101,929 | |
| Non-recurring operating income | 76A | €7,101 | €0 | -€7,101 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,031 | €35,751 | +€5,719 | +19.0% |
| Other operating charges | 640/8 | €3,034 | €3,160 | +€126 | +4.2% |
| Gross operating margin | 9900 | €115,064 | €109,309 | -€5,755 | -5.0% |
| Operating profit (loss) | 9901 | €81,999 | €70,398 | -€11,600 | -14.1% |
| Financial income | 75/76B | €12,226 | €12,458 | +€233 | +1.9% |
| Recurring financial income | 75 | €12,226 | €12,458 | +€233 | +1.9% |
| Financial charges | 65/66B | €169 | €3,560 | +€3,391 | +2,002% |
| Recurring financial charges | 65 | €169 | €3,560 | +€3,391 | +2,002% |
| Profit (loss) for the period before taxes | 9903 | €94,055 | €79,297 | -€14,758 | -15.7% |
| Income taxes | 67/77 | €26,591 | €22,753 | -€3,837 | -14.4% |
| Profit (loss) for the period | 9904 | €67,464 | €56,543 | -€10,921 | -16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €67,464 | €56,543 | -€10,921 | -16.2% |
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 25 October 2026 via checked.be.