W&B CROSS: 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.
W&B CROSS
Largest movements
- Cash -€102,673
down €102,673 (-91.6%), from €112,146 to €9,473
mainly Contributions, distributions and other (-€124,200) and Trade debts (-€17,990)
- Receivables after one year +€16,000
new in 2025: €16,000
- Profit (loss) carried forward -€79,552
no longer reported in 2025 (was €79,552)
- Tax, wage and social debts +€23,463
up €23,463 (+93.1%), from €25,193 to €48,656
- Trade debts -€17,990
down €17,990 (-89.2%), from €20,177 to €2,187
- Debts after one year -€14,445
no longer reported in 2025 (was €14,445)
- Other debts +€3,626
up €3,626 (+270%), from €1,343 to €4,969
- Gross operating margin -€40,658
down €40,658 (-35.4%), from €114,769 to €74,111
- Other operating charges -€3,551
down €3,551 (-30.0%), from €11,843 to €8,292
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 | €157,579 | €72,257 | -€85,322 | -54.1% |
| Fixed assets | 21/28 | €12,480 | €13,439 | +€959 | +7.7% |
| Tangible fixed assets | 22/27 | €10,480 | €11,439 | +€959 | +9.2% |
| Furniture and vehicles | 24 | €10,480 | €7,090 | -€3,390 | -32.3% |
| Other tangible fixed assets | 26 | - | €4,349 | +€4,349 | |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €145,099 | €58,818 | -€86,281 | -59.5% |
| Amounts receivable after more than one year | 29 | - | €16,000 | +€16,000 | |
| Other amounts receivable | 291 | - | €16,000 | +€16,000 | |
| Amounts receivable within one year | 40/41 | €32,953 | €33,345 | +€392 | +1.2% |
| Trade receivables | 40 | €32,953 | €33,345 | +€392 | +1.2% |
| Cash at bank and in hand | 54/58 | €112,146 | €9,473 | -€102,673 | -91.6% |
| Total equity and liabilities | 10/49 | €157,579 | €72,257 | -€85,322 | -54.1% |
| Equity | 10/15 | €81,552 | €2,000 | -€79,552 | -97.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,552 | - | -€79,552 | |
| Amounts payable | 17/49 | €76,027 | €70,257 | -€5,770 | -7.6% |
| Amounts payable after more than one year | 17 | €14,445 | - | -€14,445 | |
| Financial debts | 170/4 | €14,445 | - | -€14,445 | |
| Amounts payable within one year | 42/48 | €60,932 | €70,257 | +€9,325 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €14,219 | €14,445 | +€226 | +1.6% |
| Trade debts | 44 | €20,177 | €2,187 | -€17,990 | -89.2% |
| Suppliers | 440/4 | €20,177 | €2,187 | -€17,990 | -89.2% |
| Taxes, remuneration and social security | 45 | €25,193 | €48,656 | +€23,463 | +93.1% |
| Taxes | 450/3 | €25,193 | €48,656 | +€23,463 | +93.1% |
| Other amounts payable | 47/48 | €1,343 | €4,969 | +€3,626 | +270% |
| Accrued charges and deferred income | 492/3 | €650 | - | -€650 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,822 | €5,205 | +€383 | +7.9% |
| Other operating charges | 640/8 | €11,843 | €8,292 | -€3,551 | -30.0% |
| Gross operating margin | 9900 | €114,769 | €74,111 | -€40,658 | -35.4% |
| Operating profit (loss) | 9901 | €98,104 | €60,614 | -€37,490 | -38.2% |
| Financial income | 75/76B | - | €480 | +€480 | |
| Recurring financial income | 75 | - | €480 | +€480 | |
| Financial charges | 65/66B | €3,092 | €2,340 | -€752 | -24.3% |
| Recurring financial charges | 65 | €3,092 | €2,340 | -€752 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €95,012 | €58,754 | -€36,258 | -38.2% |
| Income taxes | 67/77 | €14,372 | €14,106 | -€266 | -1.9% |
| Profit (loss) for the period | 9904 | €80,640 | €44,648 | -€35,992 | -44.6% |
| Profit (loss) for the period to be appropriated | 9905 | €80,640 | €44,648 | -€35,992 | -44.6% |
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 24 October 2026 via checked.be.