W.B. DESIGN OFFICE: 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. DESIGN OFFICE
Largest movements
- Receivables within one year +€45,885
up €45,885 (+16.5%), from €278,750 to €324,635
of which Other amounts receivable: +€33,361
- Cash -€6,044
no longer reported in 2024 (was €6,044)
mainly Receivables within one year (-€45,885) and Contributions, distributions and other (-€15,849)
- Reserves +€23,254
up €23,254 (+9.8%), from €237,664 to €260,918
of which Non-distributable reserves: +€23,254
- Tax, wage and social debts +€15,625
up €15,625 (+56.7%), from €27,555 to €43,179
- Short-term financial debts +€4,406
new in 2024: €4,406
- Turnover +€44,609
up €44,609 (+33.4%), from €133,455 to €178,064
- Gross operating margin +€39,472
up €39,472 (+118%), from €33,567 to €73,039
- Taxes +€10,760
up €10,760 (+110%), from €9,823 to €20,582
- Financial charges +€5,241
up €5,241 (+79.5%), from €6,596 to €11,837
of which Financial charges: +€5,334
- Purchases and services +€5,138
up €5,138 (+5.1%), from €99,888 to €105,026
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.
Derived cash bridge
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 | €288,912 | €329,897 | +€40,985 | +14.2% |
| Fixed assets | 21/28 | €2,015 | €2,866 | +€851 | +42.3% |
| Tangible fixed assets | 22/27 | €2,015 | €2,866 | +€851 | +42.3% |
| Plant, machinery and equipment | 23 | €646 | €516 | -€129 | -20.0% |
| Furniture and vehicles | 24 | €1,369 | €1,063 | -€306 | -22.4% |
| Leasing and similar rights | 25 | - | €1,287 | +€1,287 | |
| Current assets | 29/58 | €286,897 | €327,031 | +€40,133 | +14.0% |
| Stocks and contracts in progress | 3 | €2,087 | €2,087 | = | 0.0% |
| Stocks | 30/36 | €2,087 | €2,087 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €278,750 | €324,635 | +€45,885 | +16.5% |
| Trade receivables | 40 | €0 | €12,524 | +€12,524 | |
| Other amounts receivable | 41 | €278,750 | €312,111 | +€33,361 | +12.0% |
| Cash at bank and in hand | 54/58 | €6,044 | - | -€6,044 | |
| Deferred charges and accrued income | 490/1 | €16 | €309 | +€293 | +1,795% |
| Total equity and liabilities | 10/49 | €288,912 | €329,897 | +€40,985 | +14.2% |
| Equity | 10/15 | €256,256 | €279,510 | +€23,254 | +9.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €237,664 | €260,918 | +€23,254 | +9.8% |
| Non-distributable reserves | 130/1 | €87,279 | €110,534 | +€23,254 | +26.6% |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Other | 1319 | €85,420 | €110,534 | +€25,113 | +29.4% |
| Tax-exempt reserves | 132 | €7,994 | €7,994 | = | 0.0% |
| Distributable reserves | 133 | €142,390 | €142,390 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €32,657 | €50,387 | +€17,731 | +54.3% |
| Amounts payable within one year | 42/48 | €32,657 | €50,387 | +€17,731 | +54.3% |
| Financial debts | 43 | - | €4,406 | +€4,406 | |
| Credit institutions | 430/8 | - | €4,406 | +€4,406 | |
| Trade debts | 44 | €5,102 | €2,802 | -€2,300 | -45.1% |
| Suppliers | 440/4 | €5,102 | €2,802 | -€2,300 | -45.1% |
| Taxes, remuneration and social security | 45 | €27,555 | €43,179 | +€15,625 | +56.7% |
| Taxes | 450/3 | €27,555 | €43,179 | +€15,625 | +56.7% |
| Turnover | 70 | €133,455 | €178,064 | +€44,609 | +33.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €99,888 | €105,026 | +€5,138 | +5.1% |
| Remuneration, social security and pensions | 62 | €715 | - | -€715 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,501 | €1,516 | -€984 | -39.4% |
| Gross operating margin | 9900 | €33,567 | €73,039 | +€39,472 | +118% |
| Operating profit (loss) | 9901 | €30,351 | €71,522 | +€41,171 | +136% |
| Financial income | 75/76B | €0 | €0 | +€0 | +1,900% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1,900% |
| Financial charges | 65/66B | €6,596 | €11,837 | +€5,241 | +79.5% |
| Recurring financial charges | 65 | €6,503 | €11,837 | +€5,334 | +82.0% |
| Non-recurring financial charges | 66B | €93 | - | -€93 | |
| Profit (loss) for the period before taxes | 9903 | €23,755 | €59,686 | +€35,930 | +151% |
| Income taxes | 67/77 | €9,823 | €20,582 | +€10,760 | +110% |
| Profit (loss) for the period | 9904 | €13,933 | €39,103 | +€25,171 | +181% |
| Profit (loss) for the period to be appropriated | 9905 | €13,933 | €39,103 | +€25,171 | +181% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.