WB CONSULT: 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.
WB CONSULT
Largest movements
- Cash -€9,662
down €9,662 (-91.6%), from €10,554 to €891
mainly Investment in fixed assets (net) (-€11,491) and Debts after one year (-€3,027)
- Tangible fixed assets +€7,587
up €7,587 (+91.9%), from €8,260 to €15,847
- Receivables within one year +€2,473
up €2,473 (+96.1%), from €2,573 to €5,046
of which Trade receivables: +€1,847
- Deferred charges and accrued income -€1,924
no longer reported in 2024 (was €1,924)
- Reserves +€4,098
up €4,098 (+67.6%), from €6,067 to €10,165
- Debts after one year -€3,027
down €3,027 (-83.6%), from €3,622 to €595
- Current portion of long-term debt -€1,109
down €1,109 (-26.8%), from €4,136 to €3,027
- Tax, wage and social debts -€995
down €995 (-26.1%), from €3,805 to €2,811
- Trade debts -€427
down €427 (-15.7%), from €2,713 to €2,286
- Gross operating margin -€4,382
down €4,382 (-27.9%), from €15,723 to €11,341
- Taxes -€2,289
down €2,289 (-60.2%), from €3,805 to €1,516
- Other operating charges -€1,925
down €1,925 (-67.1%), from €2,870 to €945
- Depreciation +€1,601
up €1,601 (+69.5%), from €2,303 to €3,904
- Financial charges -€180
down €180 (-26.5%), from €680 to €500
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 | €25,411 | €23,884 | -€1,527 | -6.0% |
| Fixed assets | 21/28 | €10,360 | €17,947 | +€7,587 | +73.2% |
| Tangible fixed assets | 22/27 | €8,260 | €15,847 | +€7,587 | +91.9% |
| Furniture and vehicles | 24 | €8,260 | €15,847 | +€7,587 | +91.9% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €15,051 | €5,938 | -€9,113 | -60.6% |
| Amounts receivable within one year | 40/41 | €2,573 | €5,046 | +€2,473 | +96.1% |
| Trade receivables | 40 | €2,397 | €4,244 | +€1,847 | +77.1% |
| Other amounts receivable | 41 | €176 | €802 | +€626 | +356% |
| Cash at bank and in hand | 54/58 | €10,554 | €891 | -€9,662 | -91.6% |
| Deferred charges and accrued income | 490/1 | €1,924 | - | -€1,924 | |
| Total equity and liabilities | 10/49 | €25,411 | €23,884 | -€1,527 | -6.0% |
| Equity | 10/15 | €11,067 | €15,165 | +€4,098 | +37.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €6,067 | €10,165 | +€4,098 | +67.6% |
| Distributable reserves | 133 | €6,067 | €10,165 | +€4,098 | +67.6% |
| Amounts payable | 17/49 | €14,344 | €8,719 | -€5,625 | -39.2% |
| Amounts payable after more than one year | 17 | €3,622 | €595 | -€3,027 | -83.6% |
| Financial debts | 170/4 | €3,622 | €595 | -€3,027 | -83.6% |
| Amounts payable within one year | 42/48 | €10,722 | €8,124 | -€2,598 | -24.2% |
| Current portion of amounts payable after more than one year | 42 | €4,136 | €3,027 | -€1,109 | -26.8% |
| Trade debts | 44 | €2,713 | €2,286 | -€427 | -15.7% |
| Suppliers | 440/4 | €2,713 | €2,286 | -€427 | -15.7% |
| Taxes, remuneration and social security | 45 | €3,805 | €2,811 | -€995 | -26.1% |
| Taxes | 450/3 | €3,805 | €2,811 | -€995 | -26.1% |
| Other amounts payable | 47/48 | €68 | - | -€68 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,303 | €3,904 | +€1,601 | +69.5% |
| Other operating charges | 640/8 | €2,870 | €945 | -€1,925 | -67.1% |
| Non-recurring operating charges | 66A | - | €377 | +€377 | |
| Gross operating margin | 9900 | €15,723 | €11,341 | -€4,382 | -27.9% |
| Operating profit (loss) | 9901 | €10,550 | €6,115 | -€4,435 | -42.0% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €680 | €500 | -€180 | -26.5% |
| Recurring financial charges | 65 | €680 | €500 | -€180 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €9,872 | €5,615 | -€4,258 | -43.1% |
| Income taxes | 67/77 | €3,805 | €1,516 | -€2,289 | -60.2% |
| Profit (loss) for the period | 9904 | €6,067 | €4,098 | -€1,968 | -32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,067 | €4,098 | -€1,968 | -32.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.