WYBO: what changed
Two fiscal 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.
WYBO
Largest movements
- Cash +€28,945
up €28,945 (+2027.9%), from €1,427 to €30,373
mainly Net result for the year (+€25,625) and Deferred charges and accrued income (+€17,099)
- Deferred charges and accrued income -€17,099
down €17,099 (-71.8%), from €23,817 to €6,718
- Receivables within one year -€14,775
down €14,775 (-35.0%), from €42,240 to €27,465
- Tangible fixed assets +€2,231
up €2,231 (+1185.6%), from €188 to €2,419
of which Furniture and vehicles: +€2,055
- Reserves +€12,200
up €12,200 (+655.9%), from €1,860 to €14,060
- Other debts -€6,580
down €6,580 (-32.9%), from €20,000 to €13,420
- Trade debts -€4,435
down €4,435 (-79.1%), from €5,606 to €1,171
- Debts after one year -€4,203
down €4,203 (-40.9%), from €10,277 to €6,074
- Tax, wage and social debts +€2,249
up €2,249 (+79.8%), from €2,818 to €5,067
- Depreciation -€24,582
down €24,582 (-98.1%), from €25,053 to €471
- Taxes +€5,973
up €5,973 (+222.5%), from €2,685 to €8,658
- Gross operating margin -€1,510
down €1,510 (-3.8%), from €40,212 to €38,702
- Other operating charges -€629
down €629 (-35.0%), from €1,796 to €1,167
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 | €67,722 | €67,024 | -€698 | -1.0% |
| Fixed assets | 21/28 | €238 | €2,469 | +€2,231 | +936.7% |
| Tangible fixed assets | 22/27 | €188 | €2,419 | +€2,231 | +1185.6% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | - | €176 | +€176 | |
| Furniture and vehicles | 24 | €188 | €2,243 | +€2,055 | +1091.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €67,484 | €64,555 | -€2,929 | -4.3% |
| Amounts receivable within one year | 40/41 | €42,240 | €27,465 | -€14,775 | -35.0% |
| Other amounts receivable | 41 | €42,240 | €27,465 | -€14,775 | -35.0% |
| Cash at bank and in hand | 54/58 | €1,427 | €30,373 | +€28,945 | +2027.9% |
| Deferred charges and accrued income | 490/1 | €23,817 | €6,718 | -€17,099 | -71.8% |
| Total equity and liabilities | 10/49 | €67,722 | €67,024 | -€698 | -1.0% |
| Equity | 10/15 | €24,786 | €36,991 | +€12,205 | +49.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €14,060 | +€12,200 | +655.9% |
| Distributable reserves | 133 | €1,860 | €14,060 | +€12,200 | +655.9% |
| Profit (loss) carried forward | 14 | €4,326 | €4,331 | +€5 | +0.1% |
| Amounts payable | 17/49 | €42,936 | €30,033 | -€12,903 | -30.1% |
| Amounts payable after more than one year | 17 | €10,277 | €6,074 | -€4,203 | -40.9% |
| Financial debts | 170/4 | €10,277 | €6,074 | -€4,203 | -40.9% |
| Amounts payable within one year | 42/48 | €32,559 | €23,862 | -€8,697 | -26.7% |
| Current portion of amounts payable after more than one year | 42 | €4,135 | €4,203 | +€68 | +1.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €5,606 | €1,171 | -€4,435 | -79.1% |
| Suppliers | 440/4 | €5,606 | €1,171 | -€4,435 | -79.1% |
| Taxes, remuneration and social security | 45 | €2,818 | €5,067 | +€2,249 | +79.8% |
| Taxes | 450/3 | €2,818 | €5,067 | +€2,249 | +79.8% |
| Other amounts payable | 47/48 | €20,000 | €13,420 | -€6,580 | -32.9% |
| Accrued charges and deferred income | 492/3 | €101 | €98 | -€3 | -3.1% |
| Non-recurring operating income | 76A | €23,679 | €0 | -€23,679 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,053 | €471 | -€24,582 | -98.1% |
| Other operating charges | 640/8 | €1,796 | €1,167 | -€629 | -35.0% |
| Gross operating margin | 9900 | €40,212 | €38,702 | -€1,510 | -3.8% |
| Operating profit (loss) | 9901 | €13,363 | €37,064 | +€23,701 | +177.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | +33.3% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +33.3% |
| Financial charges | 65/66B | €2,735 | €2,782 | +€47 | +1.7% |
| Recurring financial charges | 65 | €2,735 | €2,782 | +€47 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €10,628 | €34,283 | +€23,655 | +222.6% |
| Income taxes | 67/77 | €2,685 | €8,658 | +€5,973 | +222.5% |
| Profit (loss) for the period | 9904 | €7,943 | €25,625 | +€17,682 | +222.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,943 | €25,625 | +€17,682 | +222.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.