2WB: 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.
2WB
Largest movements
- Deferred charges and accrued income -€21,045
down €21,045 (-99.6%), from €21,133 to €87
- Receivables within one year +€13,868
up €13,868 (+32.7%), from €42,396 to €56,264
of which Other amounts receivable: +€19,701
- Profit (loss) carried forward -€145,533
down €145,533 (-22.1%), from -€659,983 to -€805,517
- Other debts +€128,840
up €128,840 (+12.4%), from €1.0m to €1.2m
- Trade debts +€11,088
up €11,088 (+68.1%), from €16,286 to €27,374
- Gross operating margin -€23,662
down €23,662 (-120.1%), from -€19,704 to -€43,366
- Staff costs +€12,413
up €12,413 (+16.1%), from €77,014 to €89,427
- Financial charges +€12,281
up €12,281 (+8191.5%), from €150 to €12,431
- Financial income -€4,596
down €4,596 (-54.6%), from €8,423 to €3,827
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €685,925 | €681,259 | -€4,666 | -0.7% |
| Fixed assets | 21/28 | €55,744 | €53,915 | -€1,829 | -3.3% |
| Tangible fixed assets | 22/27 | €3,944 | €2,115 | -€1,829 | -46.4% |
| Furniture and vehicles | 24 | €3,944 | €2,115 | -€1,829 | -46.4% |
| Financial fixed assets | 28 | €51,800 | €51,800 | = | 0.0% |
| Current assets | 29/58 | €630,182 | €627,345 | -€2,837 | -0.5% |
| Amounts receivable after more than one year | 29 | €561,297 | €561,297 | = | 0.0% |
| Other amounts receivable | 291 | €561,297 | €561,297 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €42,396 | €56,264 | +€13,868 | +32.7% |
| Trade receivables | 40 | €40,833 | €35,000 | -€5,833 | -14.3% |
| Other amounts receivable | 41 | €1,563 | €21,264 | +€19,701 | +1260.5% |
| Cash at bank and in hand | 54/58 | €5,356 | €9,697 | +€4,340 | +81.0% |
| Deferred charges and accrued income | 490/1 | €21,133 | €87 | -€21,045 | -99.6% |
| Total equity and liabilities | 10/49 | €685,925 | €681,259 | -€4,666 | -0.7% |
| Equity | 10/15 | -€409,983 | -€555,517 | -€145,533 | -35.5% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€659,983 | -€805,517 | -€145,533 | -22.1% |
| Amounts payable | 17/49 | €1,095,908 | €1,236,776 | +€140,867 | +12.9% |
| Amounts payable within one year | 42/48 | €1,093,867 | €1,234,735 | +€140,867 | +12.9% |
| Financial debts | 43 | €4,279 | - | -€4,279 | |
| Credit institutions | 430/8 | €4,279 | - | -€4,279 | |
| Trade debts | 44 | €16,286 | €27,374 | +€11,088 | +68.1% |
| Suppliers | 440/4 | €16,286 | €27,374 | +€11,088 | +68.1% |
| Taxes, remuneration and social security | 45 | €34,159 | €39,378 | +€5,218 | +15.3% |
| Taxes | 450/3 | €3,982 | €4,156 | +€174 | +4.4% |
| Remuneration and social security | 454/9 | €30,178 | €35,222 | +€5,044 | +16.7% |
| Other amounts payable | 47/48 | €1,039,143 | €1,167,983 | +€128,840 | +12.4% |
| Accrued charges and deferred income | 492/3 | €2,041 | €2,041 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €77,014 | €89,427 | +€12,413 | +16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,796 | €3,786 | -€10 | -0.3% |
| Other operating charges | 640/8 | €552 | €177 | -€376 | -68.0% |
| Gross operating margin | 9900 | -€19,704 | -€43,366 | -€23,662 | -120.1% |
| Operating profit (loss) | 9901 | -€101,067 | -€136,755 | -€35,689 | -35.3% |
| Financial income | 75/76B | €8,423 | €3,827 | -€4,596 | -54.6% |
| Recurring financial income | 75 | €8,423 | €3,827 | -€4,596 | -54.6% |
| Financial charges | 65/66B | €150 | €12,431 | +€12,281 | +8191.5% |
| Recurring financial charges | 65 | €150 | €12,431 | +€12,281 | +8191.5% |
| Profit (loss) for the period before taxes | 9903 | -€92,794 | -€145,359 | -€52,565 | -56.6% |
| Income taxes | 67/77 | €159 | €174 | +€15 | +9.6% |
| Profit (loss) for the period | 9904 | -€92,953 | -€145,533 | -€52,581 | -56.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€92,953 | -€145,533 | -€52,581 | -56.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.