WYBO LIFTING: 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.
WYBO LIFTING
Largest movements
- Stocks and contracts +€505,216
up €505,216 (+83.9%), from €602,354 to €1.1m
- Receivables within one year -€403,104
down €403,104 (-35.2%), from €1.1m to €743,317
of which Other amounts receivable: -€498,099
- Cash -€343,391
down €343,391 (-61.2%), from €561,486 to €218,096
mainly Other debts (-€685,928) and Stocks and contracts (-€505,216)
- Other debts -€685,928
down €685,928 (-92.3%), from €743,042 to €57,114
- Reserves +€300,000
up €300,000 (+27.6%), from €1.1m to €1.4m
- Trade debts +€219,803
up €219,803 (+67.7%), from €324,809 to €544,611
- Accrued charges and deferred income -€108,370
down €108,370 (-100%), from €108,370 to €0
- Tax, wage and social debts +€49,021
up €49,021 (+93.3%), from €52,532 to €101,553
of which Remuneration and social security: +€28,252
- Write-downs +€313,013
new in 2025: €313,013
- Gross operating margin -€199,741
down €199,741 (-16.0%), from €1.2m to €1.0m
- Taxes +€38,206
up €38,206 (+60.9%), from €62,759 to €100,965
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 | €2,335,793 | €2,109,600 | -€226,193 | -9.7% |
| Fixed assets | 21/28 | €23,431 | €37,475 | +€14,044 | +59.9% |
| Tangible fixed assets | 22/27 | €22,754 | €37,475 | +€14,721 | +64.7% |
| Plant, machinery and equipment | 23 | €3,164 | €22,585 | +€19,422 | +614% |
| Furniture and vehicles | 24 | €19,590 | €14,889 | -€4,701 | -24.0% |
| Financial fixed assets | 28 | €677 | €0 | -€677 | -100% |
| Current assets | 29/58 | €2,312,362 | €2,072,126 | -€240,236 | -10.4% |
| Stocks and contracts in progress | 3 | €602,354 | €1,107,569 | +€505,216 | +83.9% |
| Stocks | 30/36 | €602,354 | €1,107,569 | +€505,216 | +83.9% |
| Amounts receivable within one year | 40/41 | €1,146,421 | €743,317 | -€403,104 | -35.2% |
| Trade receivables | 40 | €628,658 | €723,653 | +€94,995 | +15.1% |
| Other amounts receivable | 41 | €517,763 | €19,664 | -€498,099 | -96.2% |
| Cash at bank and in hand | 54/58 | €561,486 | €218,096 | -€343,391 | -61.2% |
| Deferred charges and accrued income | 490/1 | €2,102 | €3,144 | +€1,042 | +49.6% |
| Total equity and liabilities | 10/49 | €2,335,793 | €2,109,600 | -€226,193 | -9.7% |
| Equity | 10/15 | €1,107,040 | €1,406,322 | +€299,282 | +27.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,085,000 | €1,385,000 | +€300,000 | +27.6% |
| Distributable reserves | 133 | €1,085,000 | €1,385,000 | +€300,000 | +27.6% |
| Profit (loss) carried forward | 14 | €2,040 | €1,322 | -€718 | -35.2% |
| Amounts payable | 17/49 | €1,228,753 | €703,278 | -€525,475 | -42.8% |
| Amounts payable within one year | 42/48 | €1,120,383 | €703,278 | -€417,105 | -37.2% |
| Trade debts | 44 | €324,809 | €544,611 | +€219,803 | +67.7% |
| Suppliers | 440/4 | €324,809 | €544,611 | +€219,803 | +67.7% |
| Taxes, remuneration and social security | 45 | €52,532 | €101,553 | +€49,021 | +93.3% |
| Taxes | 450/3 | €52,532 | €73,300 | +€20,769 | +39.5% |
| Remuneration and social security | 454/9 | - | €28,252 | +€28,252 | |
| Other amounts payable | 47/48 | €743,042 | €57,114 | -€685,928 | -92.3% |
| Accrued charges and deferred income | 492/3 | €108,370 | €0 | -€108,370 | -100% |
| Non-recurring operating income | 76A | €2,954 | €172 | -€2,783 | -94.2% |
| Remuneration, social security and pensions | 62 | €301,699 | €313,023 | +€11,324 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,361 | €14,279 | +€8,918 | +166% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €313,013 | +€313,013 | |
| Other operating charges | 640/8 | €3,292 | €2,940 | -€352 | -10.7% |
| Non-recurring operating charges | 66A | - | €2,244 | +€2,244 | |
| Gross operating margin | 9900 | €1,246,020 | €1,046,278 | -€199,741 | -16.0% |
| Operating profit (loss) | 9901 | €935,667 | €400,779 | -€534,888 | -57.2% |
| Financial income | 75/76B | €3,867 | €3,500 | -€367 | -9.5% |
| Recurring financial income | 75 | €3,867 | €3,500 | -€367 | -9.5% |
| Financial charges | 65/66B | €2,229 | €4,032 | +€1,803 | +80.9% |
| Recurring financial charges | 65 | €2,229 | €4,032 | +€1,803 | +80.9% |
| Profit (loss) for the period before taxes | 9903 | €937,305 | €400,247 | -€537,058 | -57.3% |
| Income taxes | 67/77 | €62,759 | €100,965 | +€38,206 | +60.9% |
| Profit (loss) for the period | 9904 | €874,547 | €299,282 | -€575,264 | -65.8% |
| Profit (loss) for the period to be appropriated | 9905 | €874,547 | €299,282 | -€575,264 | -65.8% |
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 28 October 2026 via checked.be.