W Bat: 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 Bat
Largest movements
- Receivables within one year +€8,092
up €8,092 (+5.9%), from €136,147 to €144,239
of which Trade receivables: +€6,651
- Cash +€7,583
up €7,583 (+314%), from €2,413 to €9,995
mainly Net result for the year (+€36,085) and Depreciation (+€1,785)
- Profit (loss) carried forward +€36,085
up €36,085 (+40.1%), from €90,065 to €126,150
- Trade debts -€13,532
down €13,532 (-77.6%), from €17,436 to €3,904
- Other debts -€4,272
down €4,272 (-100%), from €4,272 to €0
- Tax, wage and social debts -€2,278
down €2,278 (-8.0%), from €28,365 to €26,087
of which Taxes: -€5,278
- Gross operating margin -€27,329
down €27,329 (-36.3%), from €75,261 to €47,931
- Taxes -€9,839
down €9,839 (-52.4%), from €18,782 to €8,943
- Financial charges -€824
down €824 (-48.8%), from €1,689 to €865
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €141,238 | €157,241 | +€16,003 | +11.3% |
| Fixed assets | 21/28 | €1,520 | €1,005 | -€515 | -33.9% |
| Tangible fixed assets | 22/27 | €1,520 | €1,005 | -€515 | -33.9% |
| Plant, machinery and equipment | 23 | €17 | €0 | -€17 | -100% |
| Furniture and vehicles | 24 | €1,504 | €1,005 | -€499 | -33.2% |
| Current assets | 29/58 | €139,718 | €156,236 | +€16,518 | +11.8% |
| Amounts receivable within one year | 40/41 | €136,147 | €144,239 | +€8,092 | +5.9% |
| Trade receivables | 40 | €3,024 | €9,675 | +€6,651 | +220% |
| Other amounts receivable | 41 | €133,123 | €134,564 | +€1,441 | +1.1% |
| Cash at bank and in hand | 54/58 | €2,413 | €9,995 | +€7,583 | +314% |
| Deferred charges and accrued income | 490/1 | €1,158 | €2,002 | +€844 | +72.9% |
| Total equity and liabilities | 10/49 | €141,238 | €157,241 | +€16,003 | +11.3% |
| Equity | 10/15 | €91,165 | €127,250 | +€36,085 | +39.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,065 | €126,150 | +€36,085 | +40.1% |
| Amounts payable | 17/49 | €50,073 | €29,991 | -€20,082 | -40.1% |
| Amounts payable within one year | 42/48 | €50,073 | €29,991 | -€20,082 | -40.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €17,436 | €3,904 | -€13,532 | -77.6% |
| Suppliers | 440/4 | €17,436 | €3,904 | -€13,532 | -77.6% |
| Taxes, remuneration and social security | 45 | €28,365 | €26,087 | -€2,278 | -8.0% |
| Taxes | 450/3 | €28,365 | €23,087 | -€5,278 | -18.6% |
| Remuneration and social security | 454/9 | €0 | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €4,272 | €0 | -€4,272 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,443 | €1,785 | -€657 | -26.9% |
| Other operating charges | 640/8 | €1,019 | €327 | -€691 | -67.9% |
| Gross operating margin | 9900 | €75,261 | €47,931 | -€27,329 | -36.3% |
| Operating profit (loss) | 9901 | €71,799 | €45,818 | -€25,980 | -36.2% |
| Financial income | 75/76B | €0 | €74 | +€74 | |
| Recurring financial income | 75 | €0 | €74 | +€74 | |
| Financial charges | 65/66B | €1,689 | €865 | -€824 | -48.8% |
| Recurring financial charges | 65 | €1,689 | €865 | -€824 | -48.8% |
| Profit (loss) for the period before taxes | 9903 | €70,110 | €45,028 | -€25,082 | -35.8% |
| Income taxes | 67/77 | €18,782 | €8,943 | -€9,839 | -52.4% |
| Profit (loss) for the period | 9904 | €51,328 | €36,085 | -€15,243 | -29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €51,328 | €36,085 | -€15,243 | -29.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.