WDB ENGINEERING: 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.
WDB ENGINEERING
Largest movements
- Tangible fixed assets -€1,711
down €1,711 (-49.5%), from €3,458 to €1,747
of which Furniture and vehicles: -€1,534
- Cash -€1,589
down €1,589 (-8.3%), from €19,177 to €17,588
mainly Net result for the year (-€3,520) and Receivables within one year (-€476)
- Profit (loss) carried forward -€3,520
down €3,520 (-6.9%), from -€51,327 to -€54,847
- Gross operating margin +€9,770
up €9,770 (+94.0%), from -€10,393 to -€624
- Depreciation -€1,138
down €1,138 (-40.0%), from €2,849 to €1,711
- Taxes -€274
down €274 (-68.0%), from €402 to €129
- Other operating charges +€173
up €173 (+16.7%), from €1,039 to €1,212
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €154,969 | €152,107 | -€2,862 | -1.8% |
| Fixed assets | 21/28 | €3,458 | €1,747 | -€1,711 | -49.5% |
| Tangible fixed assets | 22/27 | €3,458 | €1,747 | -€1,711 | -49.5% |
| Land and buildings | 22 | €802 | €692 | -€111 | -13.8% |
| Plant, machinery and equipment | 23 | €66 | €0 | -€66 | -100.0% |
| Furniture and vehicles | 24 | €2,590 | €1,055 | -€1,534 | -59.2% |
| Current assets | 29/58 | €151,511 | €150,360 | -€1,152 | -0.8% |
| Amounts receivable within one year | 40/41 | €131,884 | €132,360 | +€476 | +0.4% |
| Trade receivables | 40 | €125,522 | €125,522 | = | 0.0% |
| Other amounts receivable | 41 | €6,362 | €6,838 | +€476 | +7.5% |
| Cash at bank and in hand | 54/58 | €19,177 | €17,588 | -€1,589 | -8.3% |
| Deferred charges and accrued income | 490/1 | €450 | €412 | -€38 | -8.5% |
| Total equity and liabilities | 10/49 | €154,969 | €152,107 | -€2,862 | -1.8% |
| Equity | 10/15 | €154,065 | €150,545 | -€3,520 | -2.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €199,192 | €199,192 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €197,332 | €197,332 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,327 | -€54,847 | -€3,520 | -6.9% |
| Amounts payable | 17/49 | €904 | €1,562 | +€658 | +72.7% |
| Amounts payable within one year | 42/48 | €633 | €1,528 | +€895 | +141.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €238 | €779 | +€541 | +227.4% |
| Suppliers | 440/4 | €238 | €779 | +€541 | +227.4% |
| Taxes, remuneration and social security | 45 | €395 | €749 | +€354 | +89.6% |
| Taxes | 450/3 | €395 | €749 | +€354 | +89.6% |
| Accrued charges and deferred income | 492/3 | €271 | €34 | -€237 | -87.5% |
| Non-recurring operating income | 76A | - | €6,787 | +€6,787 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,849 | €1,711 | -€1,138 | -40.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,039 | €1,212 | +€173 | +16.7% |
| Gross operating margin | 9900 | -€10,393 | -€624 | +€9,770 | +94.0% |
| Operating profit (loss) | 9901 | -€14,281 | -€3,546 | +€10,735 | +75.2% |
| Financial income | 75/76B | €370 | €419 | +€49 | +13.1% |
| Recurring financial income | 75 | €370 | €419 | +€49 | +13.1% |
| Financial charges | 65/66B | €282 | €264 | -€18 | -6.4% |
| Recurring financial charges | 65 | €282 | €264 | -€18 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | -€14,193 | -€3,391 | +€10,802 | +76.1% |
| Income taxes | 67/77 | €402 | €129 | -€274 | -68.0% |
| Profit (loss) for the period | 9904 | -€14,595 | -€3,520 | +€11,075 | +75.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,595 | -€3,520 | +€11,075 | +75.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.