WBR: 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.
WBR
Largest movements
- Receivables within one year +€48,350
up €48,350 (+2139.6%), from €2,260 to €50,610
of which Trade receivables: +€41,188
- Tangible fixed assets +€6,620
new in 2024: €6,620
- Cash -€4,296
down €4,296 (-85.9%), from €5,002 to €706
- Stocks and contracts +€876
up €876 (+33.1%), from €2,650 to €3,526
- Other debts +€23,836
up €23,836 (+756.7%), from €3,150 to €26,986
- Trade debts +€11,922
up €11,922 (+903.3%), from €1,320 to €13,242
- Profit (loss) carried forward +€7,973
up €7,973, from -€2,292 to €5,682
- Tax, wage and social debts +€7,819
up €7,819 (+286.0%), from €2,734 to €10,553
- Gross operating margin +€11,811
up €11,811, from -€453 to €11,358
- Taxes +€2,860
new in 2024: €2,860
- Depreciation +€380
new in 2024: €380
- Other operating charges -€225
down €225 (-12.5%), from €1,810 to €1,585
From the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,912 | €61,463 | +€51,551 | +520.1% |
| Fixed assets | 21/28 | - | €6,620 | +€6,620 | |
| Tangible fixed assets | 22/27 | - | €6,620 | +€6,620 | |
| Furniture and vehicles | 24 | - | €6,620 | +€6,620 | |
| Current assets | 29/58 | €9,912 | €54,843 | +€44,931 | +453.3% |
| Stocks and contracts in progress | 3 | €2,650 | €3,526 | +€876 | +33.1% |
| Stocks | 30/36 | €2,650 | €3,526 | +€876 | +33.1% |
| Amounts receivable within one year | 40/41 | €2,260 | €50,610 | +€48,350 | +2139.6% |
| Trade receivables | 40 | €310 | €41,498 | +€41,188 | +13286.5% |
| Other amounts receivable | 41 | €1,950 | €9,112 | +€7,162 | +367.3% |
| Cash at bank and in hand | 54/58 | €5,002 | €706 | -€4,296 | -85.9% |
| Total equity and liabilities | 10/49 | €9,912 | €61,463 | +€51,551 | +520.1% |
| Equity | 10/15 | €2,708 | €10,682 | +€7,973 | +294.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,292 | €5,682 | +€7,973 | |
| Amounts payable | 17/49 | €7,204 | €50,781 | +€43,577 | +604.9% |
| Amounts payable within one year | 42/48 | €7,204 | €50,781 | +€43,577 | +604.9% |
| Trade debts | 44 | €1,320 | €13,242 | +€11,922 | +903.3% |
| Suppliers | 440/4 | €1,320 | €13,242 | +€11,922 | +903.3% |
| Taxes, remuneration and social security | 45 | €2,734 | €10,553 | +€7,819 | +286.0% |
| Taxes | 450/3 | €2,734 | €10,553 | +€7,819 | +286.0% |
| Other amounts payable | 47/48 | €3,150 | €26,986 | +€23,836 | +756.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €380 | +€380 | |
| Other operating charges | 640/8 | €1,810 | €1,585 | -€225 | -12.5% |
| Gross operating margin | 9900 | -€453 | €11,358 | +€11,811 | |
| Operating profit (loss) | 9901 | -€2,263 | €9,394 | +€11,657 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €29 | €141 | +€111 | +383.8% |
| Recurring financial charges | 65 | €29 | €141 | +€111 | +383.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,292 | €9,254 | +€11,546 | |
| Income taxes | 67/77 | - | €2,860 | +€2,860 | |
| Profit (loss) for the period | 9904 | -€2,292 | €6,394 | +€8,686 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,292 | €6,394 | +€8,686 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 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.