WBP CONSTRUCT: 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.
WBP CONSTRUCT
Largest movements
- Receivables within one year -€4,501
down €4,501 (-99.1%), from €4,540 to €39
of which Trade receivables: -€2,930
- Cash +€384
up €384 (+26128.6%), from €1 to €386
mainly Receivables within one year (+€4,501) and Depreciation (+€316)
- Tangible fixed assets -€316
down €316 (-47.2%), from €671 to €355
- Profit (loss) carried forward -€3,472
down €3,472 (-83.3%), from €4,170 to €698
- Tax, wage and social debts -€961
down €961 (-92.1%), from €1,043 to €82
- Gross operating margin -€3,851
down €3,851, from €728 to -€3,123
- Taxes -€82
no longer reported in 2024 (was €82)
- Financial charges -€47
down €47 (-59.0%), from €79 to €33
- Financial income -€39
no longer reported in 2024 (was €39)
- Depreciation +€38
up €38 (+13.7%), from €278 to €316
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 | €5,213 | €780 | -€4,433 | -85.0% |
| Fixed assets | 21/28 | €671 | €355 | -€316 | -47.2% |
| Tangible fixed assets | 22/27 | €671 | €355 | -€316 | -47.2% |
| Plant, machinery and equipment | 23 | €671 | €355 | -€316 | -47.2% |
| Current assets | 29/58 | €4,541 | €425 | -€4,117 | -90.6% |
| Amounts receivable within one year | 40/41 | €4,540 | €39 | -€4,501 | -99.1% |
| Trade receivables | 40 | €2,930 | - | -€2,930 | |
| Other amounts receivable | 41 | €1,610 | €39 | -€1,571 | -97.6% |
| Cash at bank and in hand | 54/58 | €1 | €386 | +€384 | +26128.6% |
| Total equity and liabilities | 10/49 | €5,213 | €780 | -€4,433 | -85.0% |
| Equity | 10/15 | €4,170 | €698 | -€3,472 | -83.3% |
| Profit (loss) carried forward | 14 | €4,170 | €698 | -€3,472 | -83.3% |
| Amounts payable | 17/49 | €1,043 | €82 | -€961 | -92.1% |
| Amounts payable within one year | 42/48 | €1,043 | €82 | -€961 | -92.1% |
| Taxes, remuneration and social security | 45 | €1,043 | €82 | -€961 | -92.1% |
| Taxes | 450/3 | €1,043 | €82 | -€961 | -92.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €278 | €316 | +€38 | +13.7% |
| Gross operating margin | 9900 | €728 | -€3,123 | -€3,851 | |
| Operating profit (loss) | 9901 | €449 | -€3,440 | -€3,889 | |
| Financial income | 75/76B | €39 | - | -€39 | |
| Recurring financial income | 75 | €39 | - | -€39 | |
| Financial charges | 65/66B | €79 | €33 | -€47 | -59.0% |
| Recurring financial charges | 65 | €79 | €33 | -€47 | -59.0% |
| Profit (loss) for the period before taxes | 9903 | €410 | -€3,472 | -€3,882 | |
| Income taxes | 67/77 | €82 | - | -€82 | |
| Profit (loss) for the period | 9904 | €328 | -€3,472 | -€3,800 | |
| Profit (loss) for the period to be appropriated | 9905 | €328 | -€3,472 | -€3,800 |
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 6 October 2026 via checked.be.