W & B CONSTRUCT: 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.
W & B CONSTRUCT
Largest movements
- Tangible fixed assets +€74,018
up €74,018 (+210.4%), from €35,172 to €109,190
of which Plant, machinery and equipment: +€94,172
- Receivables within one year +€16,861
up €16,861 (+72.4%), from €23,292 to €40,153
of which Other amounts receivable: +€20,284
- Debts after one year +€253,142
up €253,142 (+1164.5%), from €21,739 to €274,881
- Current portion of long-term debt -€84,010
down €84,010 (-96.7%), from €86,886 to €2,876
- Accrued charges and deferred income -€45,310
down €45,310 (-43.4%), from €104,381 to €59,071
- Profit (loss) carried forward -€14,627
down €14,627 (-4.2%), from -€344,560 to -€359,187
- Trade debts -€13,968
down €13,968 (-24.4%), from €57,354 to €43,386
- Financial charges +€69,649
up €69,649 (+11399.2%), from €611 to €70,260
- Gross operating margin -€27,176
down €27,176 (-21.8%), from €124,769 to €97,593
- Depreciation +€20,472
up €20,472 (+106.3%), from €19,251 to €39,723
- Write-downs -€1,607
no longer reported in 2024 (was €1,607)
- Other operating charges +€1,391
up €1,391 (+162.5%), from €856 to €2,247
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 | €301,059 | €395,527 | +€94,468 | +31.4% |
| Fixed assets | 21/28 | €35,172 | €109,190 | +€74,018 | +210.4% |
| Tangible fixed assets | 22/27 | €35,172 | €109,190 | +€74,018 | +210.4% |
| Plant, machinery and equipment | 23 | - | €94,172 | +€94,172 | |
| Furniture and vehicles | 24 | €35,172 | €15,018 | -€20,154 | -57.3% |
| Current assets | 29/58 | €265,887 | €286,337 | +€20,450 | +7.7% |
| Amounts receivable within one year | 40/41 | €23,292 | €40,153 | +€16,861 | +72.4% |
| Trade receivables | 40 | €17,301 | €13,878 | -€3,423 | -19.8% |
| Other amounts receivable | 41 | €5,991 | €26,275 | +€20,284 | +338.6% |
| Cash at bank and in hand | 54/58 | €4,130 | €7,719 | +€3,589 | +86.9% |
| Deferred charges and accrued income | 490/1 | €238,465 | €238,465 | = | 0.0% |
| Total equity and liabilities | 10/49 | €301,059 | €395,527 | +€94,468 | +31.4% |
| Equity | 10/15 | €29,940 | €15,313 | -€14,627 | -48.9% |
| Contributions | 10/11 | €374,500 | €374,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€344,560 | -€359,187 | -€14,627 | -4.2% |
| Amounts payable | 17/49 | €271,119 | €380,214 | +€109,095 | +40.2% |
| Amounts payable after more than one year | 17 | €21,739 | €274,881 | +€253,142 | +1164.5% |
| Other amounts payable | 178/9 | €21,739 | €274,881 | +€253,142 | +1164.5% |
| Amounts payable within one year | 42/48 | €144,999 | €46,262 | -€98,737 | -68.1% |
| Current portion of amounts payable after more than one year | 42 | €86,886 | €2,876 | -€84,010 | -96.7% |
| Trade debts | 44 | €57,354 | €43,386 | -€13,968 | -24.4% |
| Suppliers | 440/4 | €57,354 | €43,386 | -€13,968 | -24.4% |
| Taxes, remuneration and social security | 45 | €689 | - | -€689 | |
| Taxes | 450/3 | €689 | - | -€689 | |
| Other amounts payable | 47/48 | €70 | - | -€70 | |
| Accrued charges and deferred income | 492/3 | €104,381 | €59,071 | -€45,310 | -43.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,251 | €39,723 | +€20,472 | +106.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,607 | - | -€1,607 | |
| Other operating charges | 640/8 | €856 | €2,247 | +€1,391 | +162.5% |
| Gross operating margin | 9900 | €124,769 | €97,593 | -€27,176 | -21.8% |
| Operating profit (loss) | 9901 | €103,055 | €55,623 | -€47,432 | -46.0% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €611 | €70,260 | +€69,649 | +11399.2% |
| Recurring financial charges | 65 | €611 | €70,260 | +€69,649 | +11399.2% |
| Profit (loss) for the period before taxes | 9903 | €102,444 | -€14,627 | -€117,071 | |
| Profit (loss) for the period | 9904 | €102,444 | -€14,627 | -€117,071 | |
| Profit (loss) for the period to be appropriated | 9905 | €102,444 | -€14,627 | -€117,071 |
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 8 October 2026 via checked.be.