WAUTERS JCL: what changed
WAUTERS JCL
Largest movements
- Tangible fixed assets -€1,988
no longer reported in 2023 (was €1,988)
- Cash -€271
no longer reported in 2023 (was €271)
mainly Short-term financial debts (-€4,293) and Trade debts (-€694)
- Receivables within one year -€136
down €136 (-55.8%), from €243 to €107
of which Trade receivables: -€70
- Short-term financial debts -€4,293
no longer reported in 2023 (was €4,293)
- Other debts +€2,978
up €2,978 (+25.7%), from €11,568 to €14,546
- Trade debts -€694
no longer reported in 2023 (was €694)
- Profit (loss) carried forward -€326
down €326 (-0.6%), from -€58,658 to -€58,984
- Tax, wage and social debts -€59
down €59 (-7.1%), from €838 to €779
- Depreciation -€2,738
no longer reported in 2023 (was €2,738)
- Other operating charges +€189
up €189 (+63.5%), from €297 to €486
- Financial charges -€77
down €77 (-12.6%), from €610 to €533
- Taxes -€59
down €59 (-21.6%), from €273 to €214
- Gross operating margin +€28
up €28 (+2.7%), from €1,039 to €1,067
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,502 | €107 | -€2,395 | -95.7% |
| Fixed assets | 21/28 | €1,988 | - | -€1,988 | |
| Tangible fixed assets | 22/27 | €1,988 | - | -€1,988 | |
| Furniture and vehicles | 24 | €1,988 | - | -€1,988 | |
| Current assets | 29/58 | €514 | €107 | -€407 | -79.1% |
| Amounts receivable within one year | 40/41 | €243 | €107 | -€136 | -55.8% |
| Trade receivables | 40 | €70 | - | -€70 | |
| Other amounts receivable | 41 | €173 | €107 | -€66 | -37.9% |
| Cash at bank and in hand | 54/58 | €271 | - | -€271 | |
| Total equity and liabilities | 10/49 | €2,502 | €107 | -€2,395 | -95.7% |
| Equity | 10/15 | -€33,156 | -€33,482 | -€326 | -1.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €6,910 | €6,910 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €5,051 | €5,051 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,658 | -€58,984 | -€326 | -0.6% |
| Amounts payable | 17/49 | €35,658 | €33,590 | -€2,068 | -5.8% |
| Amounts payable after more than one year | 17 | €18,265 | €18,265 | = | 0.0% |
| Financial debts | 170/4 | €18,265 | €18,265 | = | 0.0% |
| Amounts payable within one year | 42/48 | €17,393 | €15,324 | -€2,068 | -11.9% |
| Financial debts | 43 | €4,293 | - | -€4,293 | |
| Credit institutions | 430/8 | €4,293 | - | -€4,293 | |
| Trade debts | 44 | €694 | - | -€694 | |
| Suppliers | 440/4 | €694 | - | -€694 | |
| Taxes, remuneration and social security | 45 | €838 | €779 | -€59 | -7.1% |
| Taxes | 450/3 | €838 | €779 | -€59 | -7.1% |
| Other amounts payable | 47/48 | €11,568 | €14,546 | +€2,978 | +25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,738 | - | -€2,738 | |
| Other operating charges | 640/8 | €297 | €486 | +€189 | +63.5% |
| Non-recurring operating charges | 66A | - | €161 | +€161 | |
| Gross operating margin | 9900 | €1,039 | €1,067 | +€28 | +2.7% |
| Operating profit (loss) | 9901 | -€1,996 | €420 | +€2,416 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €610 | €533 | -€77 | -12.6% |
| Recurring financial charges | 65 | €610 | €533 | -€77 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,606 | -€112 | +€2,494 | +95.7% |
| Income taxes | 67/77 | €273 | €214 | -€59 | -21.6% |
| Profit (loss) for the period | 9904 | -€2,879 | -€326 | +€2,553 | +88.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,879 | -€326 | +€2,553 | +88.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.