wdb-architectuurstudio: what changed
wdb-architectuurstudio
Largest movements
- Receivables within one year +€21,469
up €21,469 (+33.7%), from €63,775 to €85,245
of which Trade receivables: +€12,745
- Receivables after one year +€7,270
up €7,270 (+8.3%), from €87,500 to €94,770
- Tangible fixed assets +€5,494
up €5,494 (+24.6%), from €22,374 to €27,868
of which Other tangible fixed assets: +€14,913
- Cash -€5,028
down €5,028 (-29.6%), from €16,961 to €11,933
mainly Receivables within one year (-€21,469) and Investment in fixed assets (net) (-€17,599)
- Reserves +€36,056
up €36,056 (+32.9%), from €109,515 to €145,571
of which Distributable reserves: +€36,056
- Debts after one year -€8,996
no longer reported in 2022 (was €8,996)
- Tax, wage and social debts +€6,947
up €6,947 (+24.3%), from €28,534 to €35,481
- Trade debts -€2,752
down €2,752 (-19.3%), from €14,286 to €11,534
- Gross operating margin -€10,697
down €10,697 (-15.2%), from €70,261 to €59,564
- Taxes -€6,668
down €6,668 (-31.9%), from €20,893 to €14,224
- Depreciation +€1,177
up €1,177 (+10.8%), from €10,929 to €12,105
Change in the result, 2021 to 2022
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 2021 and 2022 balance sheets and the 2022 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 | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €192,206 | €223,437 | +€31,231 | +16.2% |
| Fixed assets | 21/28 | €22,374 | €27,868 | +€5,494 | +24.6% |
| Tangible fixed assets | 22/27 | €22,374 | €27,868 | +€5,494 | +24.6% |
| Plant, machinery and equipment | 23 | €2,577 | €1,791 | -€786 | -30.5% |
| Furniture and vehicles | 24 | €12,855 | €4,221 | -€8,634 | -67.2% |
| Other tangible fixed assets | 26 | €6,943 | €21,856 | +€14,913 | +215% |
| Current assets | 29/58 | €169,832 | €195,569 | +€25,737 | +15.2% |
| Amounts receivable after more than one year | 29 | €87,500 | €94,770 | +€7,270 | +8.3% |
| Other amounts receivable | 291 | €87,500 | €94,770 | +€7,270 | +8.3% |
| Amounts receivable within one year | 40/41 | €63,775 | €85,245 | +€21,469 | +33.7% |
| Trade receivables | 40 | €50,229 | €62,973 | +€12,745 | +25.4% |
| Other amounts receivable | 41 | €13,547 | €22,271 | +€8,724 | +64.4% |
| Cash at bank and in hand | 54/58 | €16,961 | €11,933 | -€5,028 | -29.6% |
| Deferred charges and accrued income | 490/1 | €1,595 | €3,622 | +€2,027 | +127% |
| Total equity and liabilities | 10/49 | €192,206 | €223,437 | +€31,231 | +16.2% |
| Equity | 10/15 | €128,115 | €164,171 | +€36,056 | +28.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €109,515 | €145,571 | +€36,056 | +32.9% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,103 | €3,103 | = | 0.0% |
| Distributable reserves | 133 | €105,912 | €141,968 | +€36,056 | +34.0% |
| Amounts payable | 17/49 | €64,091 | €59,266 | -€4,825 | -7.5% |
| Amounts payable after more than one year | 17 | €8,996 | - | -€8,996 | |
| Financial debts | 170/4 | €8,996 | - | -€8,996 | |
| Amounts payable within one year | 42/48 | €51,840 | €56,011 | +€4,171 | +8.0% |
| Current portion of amounts payable after more than one year | 42 | €9,020 | €8,996 | -€24 | -0.3% |
| Trade debts | 44 | €14,286 | €11,534 | -€2,752 | -19.3% |
| Suppliers | 440/4 | €14,286 | €11,534 | -€2,752 | -19.3% |
| Taxes, remuneration and social security | 45 | €28,534 | €35,481 | +€6,947 | +24.3% |
| Taxes | 450/3 | €28,534 | €35,481 | +€6,947 | +24.3% |
| Accrued charges and deferred income | 492/3 | €3,255 | €3,255 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,929 | €12,105 | +€1,177 | +10.8% |
| Other operating charges | 640/8 | €1,140 | €525 | -€615 | -54.0% |
| Gross operating margin | 9900 | €70,261 | €59,564 | -€10,697 | -15.2% |
| Operating profit (loss) | 9901 | €58,193 | €46,934 | -€11,259 | -19.3% |
| Financial income | 75/76B | €3,777 | €3,793 | +€16 | +0.4% |
| Recurring financial income | 75 | €3,777 | €3,793 | +€16 | +0.4% |
| Financial charges | 65/66B | €452 | €447 | -€5 | -1.0% |
| Recurring financial charges | 65 | €452 | €447 | -€5 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €61,518 | €50,280 | -€11,238 | -18.3% |
| Income taxes | 67/77 | €20,893 | €14,224 | -€6,668 | -31.9% |
| Profit (loss) for the period | 9904 | €40,626 | €36,056 | -€4,570 | -11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €40,626 | €36,056 | -€4,570 | -11.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.