W.R. DESIGN: 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.R. DESIGN
Largest movements
- Cash -€53,040
down €53,040 (-31.5%), from €168,117 to €115,078
mainly Contributions, distributions and other (-€32,470) and Receivables within one year (-€23,504)
- Receivables within one year +€23,504
up €23,504 (+271%), from €8,677 to €32,181
of which Trade receivables: +€25,438
- Current investments +€20,000
up €20,000 (+92.9%), from €21,527 to €41,527
- Tangible fixed assets -€11,745
down €11,745 (-18.0%), from €65,163 to €53,418
of which Furniture and vehicles: -€11,385
- Tax, wage and social debts -€11,554
down €11,554 (-73.9%), from €15,634 to €4,080
of which Taxes: -€11,367
- Debts after one year -€7,551
down €7,551 (-41.4%), from €18,232 to €10,680
- Trade debts +€6,313
up €6,313 (+147%), from €4,309 to €10,621
- Reserves -€4,763
down €4,763 (-2.3%), from €205,693 to €200,929
of which Distributable reserves: -€4,763
- Other debts -€3,916
down €3,916 (-65.7%), from €5,958 to €2,042
- Gross operating margin -€27,692
down €27,692 (-31.1%), from €88,971 to €61,278
- Taxes -€6,715
down €6,715 (-32.0%), from €21,001 to €14,286
- Staff costs -€5,427
down €5,427 (-95.2%), from €5,699 to €272
- Depreciation +€3,620
up €3,620 (+29.9%), from €12,103 to €15,723
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 | €269,897 | €249,186 | -€20,712 | -7.7% |
| Fixed assets | 21/28 | €67,013 | €55,268 | -€11,745 | -17.5% |
| Tangible fixed assets | 22/27 | €65,163 | €53,418 | -€11,745 | -18.0% |
| Plant, machinery and equipment | 23 | €2,494 | €2,134 | -€360 | -14.4% |
| Furniture and vehicles | 24 | €62,669 | €51,284 | -€11,385 | -18.2% |
| Financial fixed assets | 28 | €1,850 | €1,850 | = | 0.0% |
| Current assets | 29/58 | €202,884 | €193,917 | -€8,967 | -4.4% |
| Amounts receivable within one year | 40/41 | €8,677 | €32,181 | +€23,504 | +271% |
| Trade receivables | 40 | €257 | €25,695 | +€25,438 | +9,895% |
| Other amounts receivable | 41 | €8,420 | €6,486 | -€1,934 | -23.0% |
| Current investments | 50/53 | €21,527 | €41,527 | +€20,000 | +92.9% |
| Cash at bank and in hand | 54/58 | €168,117 | €115,078 | -€53,040 | -31.5% |
| Deferred charges and accrued income | 490/1 | €4,562 | €5,131 | +€569 | +12.5% |
| Total equity and liabilities | 10/49 | €269,897 | €249,186 | -€20,712 | -7.7% |
| Equity | 10/15 | €218,586 | €213,823 | -€4,763 | -2.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €205,693 | €200,929 | -€4,763 | -2.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €205,693 | €200,929 | -€4,763 | -2.3% |
| Profit (loss) carried forward | 14 | €494 | €494 | = | 0.0% |
| Amounts payable | 17/49 | €51,311 | €35,363 | -€15,948 | -31.1% |
| Amounts payable after more than one year | 17 | €18,232 | €10,680 | -€7,551 | -41.4% |
| Financial debts | 170/4 | €18,232 | €10,680 | -€7,551 | -41.4% |
| Amounts payable within one year | 42/48 | €33,079 | €24,295 | -€8,785 | -26.6% |
| Current portion of amounts payable after more than one year | 42 | €7,180 | €7,551 | +€372 | +5.2% |
| Trade debts | 44 | €4,309 | €10,621 | +€6,313 | +147% |
| Suppliers | 440/4 | €4,309 | €10,621 | +€6,313 | +147% |
| Taxes, remuneration and social security | 45 | €15,634 | €4,080 | -€11,554 | -73.9% |
| Taxes | 450/3 | €15,448 | €4,080 | -€11,367 | -73.6% |
| Remuneration and social security | 454/9 | €186 | €0 | -€186 | -100% |
| Other amounts payable | 47/48 | €5,958 | €2,042 | -€3,916 | -65.7% |
| Accrued charges and deferred income | 492/3 | - | €388 | +€388 | |
| Non-recurring operating income | 76A | €21,847 | €0 | -€21,847 | -100% |
| Remuneration, social security and pensions | 62 | €5,699 | €272 | -€5,427 | -95.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,103 | €15,723 | +€3,620 | +29.9% |
| Other operating charges | 640/8 | €3,078 | €2,620 | -€458 | -14.9% |
| Gross operating margin | 9900 | €88,971 | €61,278 | -€27,692 | -31.1% |
| Operating profit (loss) | 9901 | €68,091 | €42,663 | -€25,428 | -37.3% |
| Financial income | 75/76B | €704 | €1,039 | +€335 | +47.5% |
| Recurring financial income | 75 | €704 | €1,039 | +€335 | +47.5% |
| Financial charges | 65/66B | €1,280 | €1,709 | +€429 | +33.5% |
| Recurring financial charges | 65 | €1,280 | €1,709 | +€429 | +33.5% |
| Profit (loss) for the period before taxes | 9903 | €67,514 | €41,992 | -€25,522 | -37.8% |
| Income taxes | 67/77 | €21,001 | €14,286 | -€6,715 | -32.0% |
| Profit (loss) for the period | 9904 | €46,513 | €27,707 | -€18,807 | -40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,513 | €27,707 | -€18,807 | -40.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.