W.D.BK: 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.D.BK
Largest movements
- Receivables within one year -€82,442
down €82,442 (-50.2%), from €164,085 to €81,643
of which Trade receivables: -€85,193
- Tangible fixed assets +€38,239
up €38,239 (+40.4%), from €94,607 to €132,846
of which Furniture and vehicles: +€27,005
- Intangible fixed assets -€13,474
down €13,474 (-5.5%), from €244,283 to €230,809
- Trade debts -€93,491
down €93,491 (-58.0%), from €161,189 to €67,698
- Other debts +€54,261
up €54,261 (+27.5%), from €197,128 to €251,389
- Debts after one year -€16,493
down €16,493 (-23.9%), from €69,067 to €52,574
- Tax, wage and social debts +€7,977
up €7,977 (+154%), from €5,182 to €13,159
of which Remuneration and social security: +€4,412
- Short-term financial debts -€7,722
down €7,722 (-23.8%), from €32,483 to €24,761
- Gross operating margin -€58,612
down €58,612 (-42.5%), from €137,768 to €79,156
- Staff costs +€18,554
new in 2024: €18,554
- Write-downs -€17,658
down €17,658 (-70.4%), from €25,078 to €7,420
- Taxes -€15,429
down €15,429 (-94.6%), from €16,304 to €875
- Depreciation -€8,551
down €8,551 (-18.9%), from €45,231 to €36,680
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 | €507,343 | €455,127 | -€52,216 | -10.3% |
| Fixed assets | 21/28 | €338,890 | €363,655 | +€24,765 | +7.3% |
| Intangible fixed assets | 21 | €244,283 | €230,809 | -€13,474 | -5.5% |
| Tangible fixed assets | 22/27 | €94,607 | €132,846 | +€38,239 | +40.4% |
| Land and buildings | 22 | €43,373 | €41,500 | -€1,873 | -4.3% |
| Plant, machinery and equipment | 23 | €29,759 | €42,866 | +€13,107 | +44.0% |
| Furniture and vehicles | 24 | €21,475 | €48,480 | +€27,005 | +126% |
| Current assets | 29/58 | €168,453 | €91,472 | -€76,981 | -45.7% |
| Amounts receivable within one year | 40/41 | €164,085 | €81,643 | -€82,442 | -50.2% |
| Trade receivables | 40 | €161,329 | €76,136 | -€85,193 | -52.8% |
| Other amounts receivable | 41 | €2,756 | €5,507 | +€2,751 | +99.8% |
| Cash at bank and in hand | 54/58 | €768 | €1,579 | +€811 | +106% |
| Deferred charges and accrued income | 490/1 | €3,600 | €8,250 | +€4,650 | +129% |
| Total equity and liabilities | 10/49 | €507,343 | €455,127 | -€52,216 | -10.3% |
| Equity | 10/15 | €34,367 | €36,541 | +€2,174 | +6.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,633 | -€13,459 | +€2,174 | +13.9% |
| Amounts payable | 17/49 | €472,976 | €418,586 | -€54,390 | -11.5% |
| Amounts payable after more than one year | 17 | €69,067 | €52,574 | -€16,493 | -23.9% |
| Financial debts | 170/4 | €69,067 | €52,574 | -€16,493 | -23.9% |
| Amounts payable within one year | 42/48 | €403,909 | €365,256 | -€38,653 | -9.6% |
| Current portion of amounts payable after more than one year | 42 | €7,927 | €8,249 | +€322 | +4.1% |
| Financial debts | 43 | €32,483 | €24,761 | -€7,722 | -23.8% |
| Credit institutions | 430/8 | €32,483 | €24,761 | -€7,722 | -23.8% |
| Trade debts | 44 | €161,189 | €67,698 | -€93,491 | -58.0% |
| Suppliers | 440/4 | €161,189 | €67,698 | -€93,491 | -58.0% |
| Taxes, remuneration and social security | 45 | €5,182 | €13,159 | +€7,977 | +154% |
| Taxes | 450/3 | €5,182 | €8,747 | +€3,565 | +68.8% |
| Remuneration and social security | 454/9 | - | €4,412 | +€4,412 | |
| Other amounts payable | 47/48 | €197,128 | €251,389 | +€54,261 | +27.5% |
| Accrued charges and deferred income | 492/3 | - | €756 | +€756 | |
| Non-recurring operating income | 76A | €39,231 | €782 | -€38,449 | -98.0% |
| Remuneration, social security and pensions | 62 | - | €18,554 | +€18,554 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,231 | €36,680 | -€8,551 | -18.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €25,078 | €7,420 | -€17,658 | -70.4% |
| Other operating charges | 640/8 | €1,881 | €2,844 | +€963 | +51.2% |
| Non-recurring operating charges | 66A | - | €2,340 | +€2,340 | |
| Gross operating margin | 9900 | €137,768 | €79,156 | -€58,612 | -42.5% |
| Operating profit (loss) | 9901 | €65,578 | €11,318 | -€54,260 | -82.7% |
| Financial income | 75/76B | €382 | €577 | +€195 | +51.0% |
| Recurring financial income | 75 | €382 | €577 | +€195 | +51.0% |
| Financial charges | 65/66B | €7,603 | €8,846 | +€1,243 | +16.3% |
| Recurring financial charges | 65 | €7,603 | €8,846 | +€1,243 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | €58,357 | €3,049 | -€55,308 | -94.8% |
| Income taxes | 67/77 | €16,304 | €875 | -€15,429 | -94.6% |
| Profit (loss) for the period | 9904 | €42,053 | €2,174 | -€39,879 | -94.8% |
| Profit (loss) for the period to be appropriated | 9905 | €42,053 | €2,174 | -€39,879 | -94.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.