WANG CAI: what changed
Two fiscal 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.
WANG CAI
Largest movements
- Cash +€18,721
up €18,721 (+78.2%), from €23,947 to €42,668
mainly Net result for the year (+€16,939) and Receivables within one year (+€854)
- Receivables within one year -€854
down €854 (-92.5%), from €924 to €70
of which Trade receivables: -€810
- Profit (loss) carried forward +€16,939
up €16,939 (+49.2%), from -€34,422 to -€17,483
- Gross operating margin +€19,271
up €19,271, from -€1,860 to €17,411
- Depreciation -€7,106
down €7,106 (-98.6%), from €7,206 to €101
- Financial charges -€206
down €206 (-47.6%), from €432 to €226
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.
Cash bridge derived
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 | €29,452 | €46,591 | +€17,139 | +58.2% |
| Fixed assets | 21/28 | €201 | €101 | -€101 | -50.0% |
| Tangible fixed assets | 22/27 | €201 | €101 | -€101 | -50.0% |
| Furniture and vehicles | 24 | €201 | €101 | -€101 | -50.0% |
| Current assets | 29/58 | €29,251 | €46,490 | +€17,239 | +58.9% |
| Stocks and contracts in progress | 3 | €3,533 | €3,112 | -€421 | -11.9% |
| Stocks | 30/36 | €3,533 | €3,112 | -€421 | -11.9% |
| Amounts receivable within one year | 40/41 | €924 | €70 | -€854 | -92.5% |
| Trade receivables | 40 | €880 | €70 | -€810 | -92.1% |
| Other amounts receivable | 41 | €44 | - | -€44 | |
| Cash at bank and in hand | 54/58 | €23,947 | €42,668 | +€18,721 | +78.2% |
| Deferred charges and accrued income | 490/1 | €846 | €640 | -€206 | -24.4% |
| Total equity and liabilities | 10/49 | €29,452 | €46,591 | +€17,139 | +58.2% |
| Equity | 10/15 | €25,705 | €42,644 | +€16,939 | +65.9% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €15,127 | €15,127 | = | 0.0% |
| Distributable reserves | 133 | €15,127 | €15,127 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,422 | -€17,483 | +€16,939 | +49.2% |
| Amounts payable | 17/49 | €3,747 | €3,947 | +€200 | +5.3% |
| Amounts payable within one year | 42/48 | €3,619 | €3,757 | +€138 | +3.8% |
| Trade debts | 44 | €1,841 | €1,600 | -€241 | -13.1% |
| Suppliers | 440/4 | €1,841 | €1,600 | -€241 | -13.1% |
| Taxes, remuneration and social security | 45 | €170 | €517 | +€346 | +203.1% |
| Taxes | 450/3 | €170 | €517 | +€346 | +203.1% |
| Other amounts payable | 47/48 | €1,607 | €1,640 | +€33 | +2.0% |
| Accrued charges and deferred income | 492/3 | €128 | €190 | +€62 | +48.4% |
| Non-recurring operating income | 76A | €384 | €369 | -€16 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,206 | €101 | -€7,106 | -98.6% |
| Gross operating margin | 9900 | -€1,860 | €17,411 | +€19,271 | |
| Operating profit (loss) | 9901 | -€9,066 | €17,311 | +€26,377 | |
| Financial income | 75/76B | - | €32 | +€32 | |
| Recurring financial income | 75 | - | €32 | +€32 | |
| Financial charges | 65/66B | €432 | €226 | -€206 | -47.6% |
| Recurring financial charges | 65 | €432 | €226 | -€206 | -47.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,497 | €17,116 | +€26,614 | |
| Income taxes | 67/77 | €170 | €178 | +€7 | +4.2% |
| Profit (loss) for the period | 9904 | -€9,668 | €16,939 | +€26,607 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,668 | €16,939 | +€26,607 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.