WYBECK: 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.
WYBECK
Largest movements
- Tangible fixed assets -€13,410
down €13,410 (-32.2%), from €41,659 to €28,250
of which Plant, machinery and equipment: -€11,826
- Cash -€5,346
down €5,346 (-54.4%), from €9,823 to €4,477
mainly Other debts (-€41,537) and Net result for the year (-€15,676)
- Stocks and contracts -€1,191
down €1,191 (-22.5%), from €5,287 to €4,096
- Other debts -€41,537
down €41,537 (-95.9%), from €43,311 to €1,774
- Tax, wage and social debts +€18,755
up €18,755 (+110%), from €17,011 to €35,766
of which Remuneration and social security: +€18,438
- Profit (loss) carried forward -€15,676
down €15,676 (-41.1%), from -€38,116 to -€53,792
- Debts after one year +€10,513
up €10,513 (+58.4%), from €18,000 to €28,513
- Current portion of long-term debt +€8,294
up €8,294, from €0 to €8,294
- Gross operating margin +€60,830
up €60,830 (+174%), from €34,944 to €95,774
- Staff costs +€44,784
up €44,784 (+93.6%), from €47,848 to €92,632
- Other operating charges +€4,628
up €4,628 (+279%), from €1,661 to €6,290
- Financial charges +€2,115
up €2,115 (+370%), from €572 to €2,687
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 | €81,393 | €61,252 | -€20,141 | -24.7% |
| Fixed assets | 21/28 | €64,834 | €51,425 | -€13,410 | -20.7% |
| Tangible fixed assets | 22/27 | €41,659 | €28,250 | -€13,410 | -32.2% |
| Plant, machinery and equipment | 23 | €35,687 | €23,862 | -€11,826 | -33.1% |
| Furniture and vehicles | 24 | €1,095 | €730 | -€365 | -33.3% |
| Leasing and similar rights | 25 | €4,877 | €3,658 | -€1,219 | -25.0% |
| Financial fixed assets | 28 | €23,175 | €23,175 | = | 0.0% |
| Current assets | 29/58 | €16,559 | €9,828 | -€6,731 | -40.6% |
| Stocks and contracts in progress | 3 | €5,287 | €4,096 | -€1,191 | -22.5% |
| Stocks | 30/36 | €5,287 | €4,096 | -€1,191 | -22.5% |
| Amounts receivable within one year | 40/41 | €1,449 | €1,254 | -€195 | -13.4% |
| Trade receivables | 40 | €1,352 | €280 | -€1,072 | -79.3% |
| Other amounts receivable | 41 | €97 | €974 | +€877 | +905% |
| Cash at bank and in hand | 54/58 | €9,823 | €4,477 | -€5,346 | -54.4% |
| Deferred charges and accrued income | 490/1 | - | €0 | +€0 | |
| Total equity and liabilities | 10/49 | €81,393 | €61,252 | -€20,141 | -24.7% |
| Equity | 10/15 | -€9,871 | -€28,248 | -€18,376 | -186% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,116 | -€53,792 | -€15,676 | -41.1% |
| Investment grants | 15 | €9,645 | €6,945 | -€2,700 | -28.0% |
| Provisions and deferred taxes | 16 | €3,083 | €2,216 | -€867 | -28.1% |
| Deferred taxes | 168 | €3,083 | €2,216 | -€867 | -28.1% |
| Amounts payable | 17/49 | €88,181 | €87,284 | -€898 | -1.0% |
| Amounts payable after more than one year | 17 | €18,000 | €28,513 | +€10,513 | +58.4% |
| Financial debts | 170/4 | €18,000 | €28,513 | +€10,513 | +58.4% |
| Amounts payable within one year | 42/48 | €68,631 | €58,770 | -€9,861 | -14.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | €8,294 | +€8,294 | |
| Financial debts | 43 | - | €1,449 | +€1,449 | |
| Credit institutions | 430/8 | - | €1,449 | +€1,449 | |
| Trade debts | 44 | €8,309 | €11,488 | +€3,179 | +38.3% |
| Suppliers | 440/4 | €8,309 | €11,488 | +€3,179 | +38.3% |
| Taxes, remuneration and social security | 45 | €17,011 | €35,766 | +€18,755 | +110% |
| Taxes | 450/3 | €10,535 | €10,853 | +€317 | +3.0% |
| Remuneration and social security | 454/9 | €6,476 | €24,914 | +€18,438 | +285% |
| Other amounts payable | 47/48 | €43,311 | €1,774 | -€41,537 | -95.9% |
| Accrued charges and deferred income | 492/3 | €1,550 | €0 | -€1,550 | -100% |
| Remuneration, social security and pensions | 62 | €47,848 | €92,632 | +€44,784 | +93.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,360 | €13,410 | +€50 | +0.4% |
| Other operating charges | 640/8 | €1,661 | €6,290 | +€4,628 | +279% |
| Gross operating margin | 9900 | €34,944 | €95,774 | +€60,830 | +174% |
| Operating profit (loss) | 9901 | -€27,925 | -€16,557 | +€11,368 | +40.7% |
| Financial income | 75/76B | €3,150 | €2,700 | -€450 | -14.3% |
| Recurring financial income | 75 | €3,150 | €2,700 | -€450 | -14.3% |
| Financial charges | 65/66B | €572 | €2,687 | +€2,115 | +370% |
| Recurring financial charges | 65 | €572 | €2,687 | +€2,115 | +370% |
| Profit (loss) for the period before taxes | 9903 | -€25,347 | -€16,543 | +€8,804 | +34.7% |
| Transfer from deferred taxes | 780 | €867 | €867 | = | 0.0% |
| Income taxes | 67/77 | €1 | €0 | -€1 | -100% |
| Profit (loss) for the period | 9904 | -€24,481 | -€15,676 | +€8,804 | +36.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,481 | -€15,676 | +€8,804 | +36.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.