WIBAUT-BASSELIER: 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.
WIBAUT-BASSELIER
Largest movements
- Receivables within one year +€119,192
up €119,192 (+312%), from €38,221 to €157,413
of which Other amounts receivable: +€119,192
- Tangible fixed assets -€77,861
down €77,861 (-22.4%), from €347,478 to €269,617
of which Furniture and vehicles: -€74,914
- Current investments -€44,000
no longer reported in 2024 (was €44,000)
- Cash +€9,917
up €9,917 (+166%), from €5,984 to €15,901
mainly Depreciation (+€77,861) and Current investments (+€44,000)
- Profit (loss) carried forward +€23,740
up €23,740 (+9.8%), from -€241,034 to -€217,294
- Debts after one year -€10,072
down €10,072 (-41.0%), from €24,559 to €14,487
- Tax, wage and social debts -€9,661
down €9,661 (-13.1%), from €73,879 to €64,218
of which Taxes: -€6,379
- Other debts +€4,519
up €4,519 (+2.5%), from €182,456 to €186,975
- Depreciation +€23,079
up €23,079 (+42.1%), from €54,782 to €77,861
- Taxes +€12,137
up €12,137 (+46.9%), from €25,865 to €38,002
- Financial income +€3,893
new in 2024: €3,893
of which Financial income: +€1,947
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 | €442,206 | €450,017 | +€7,811 | +1.8% |
| Fixed assets | 21/28 | €354,001 | €276,140 | -€77,861 | -22.0% |
| Tangible fixed assets | 22/27 | €347,478 | €269,617 | -€77,861 | -22.4% |
| Land and buildings | 22 | €14,483 | €12,875 | -€1,608 | -11.1% |
| Plant, machinery and equipment | 23 | €2,071 | €732 | -€1,339 | -64.7% |
| Furniture and vehicles | 24 | €330,924 | €256,010 | -€74,914 | -22.6% |
| Financial fixed assets | 28 | €6,523 | €6,523 | = | 0.0% |
| Current assets | 29/58 | €88,205 | €173,877 | +€85,672 | +97.1% |
| Amounts receivable within one year | 40/41 | €38,221 | €157,413 | +€119,192 | +312% |
| Trade receivables | 40 | €49 | €49 | = | 0.0% |
| Other amounts receivable | 41 | €38,172 | €157,364 | +€119,192 | +312% |
| Current investments | 50/53 | €44,000 | - | -€44,000 | |
| Cash at bank and in hand | 54/58 | €5,984 | €15,901 | +€9,917 | +166% |
| Deferred charges and accrued income | 490/1 | - | €563 | +€563 | |
| Total equity and liabilities | 10/49 | €442,206 | €450,017 | +€7,811 | +1.8% |
| Equity | 10/15 | €142,616 | €166,356 | +€23,740 | +16.6% |
| Contributions | 10/11 | €303,704 | €303,704 | = | 0.0% |
| Capital | 10 | €303,704 | €303,704 | = | 0.0% |
| Issued capital | 100 | €303,704 | €303,704 | = | 0.0% |
| Reserves | 13 | €79,946 | €79,946 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,578 | €5,578 | = | 0.0% |
| Legal reserve | 130 | €5,578 | €5,578 | = | 0.0% |
| Distributable reserves | 133 | €74,368 | €74,368 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€241,034 | -€217,294 | +€23,740 | +9.8% |
| Amounts payable | 17/49 | €299,590 | €283,661 | -€15,929 | -5.3% |
| Amounts payable after more than one year | 17 | €24,559 | €14,487 | -€10,072 | -41.0% |
| Financial debts | 170/4 | €24,559 | €14,487 | -€10,072 | -41.0% |
| Amounts payable within one year | 42/48 | €275,031 | €269,174 | -€5,857 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €9,946 | €10,072 | +€126 | +1.3% |
| Trade debts | 44 | €8,750 | €7,909 | -€841 | -9.6% |
| Suppliers | 440/4 | €8,750 | €7,909 | -€841 | -9.6% |
| Taxes, remuneration and social security | 45 | €73,879 | €64,218 | -€9,661 | -13.1% |
| Taxes | 450/3 | €70,276 | €63,897 | -€6,379 | -9.1% |
| Remuneration and social security | 454/9 | €3,603 | €321 | -€3,282 | -91.1% |
| Other amounts payable | 47/48 | €182,456 | €186,975 | +€4,519 | +2.5% |
| Remuneration, social security and pensions | 62 | €45,566 | €46,920 | +€1,354 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,782 | €77,861 | +€23,079 | +42.1% |
| Other operating charges | 640/8 | €3,276 | €2,468 | -€808 | -24.7% |
| Gross operating margin | 9900 | €188,013 | €186,743 | -€1,270 | -0.7% |
| Operating profit (loss) | 9901 | €84,389 | €59,494 | -€24,895 | -29.5% |
| Financial income | 75/76B | - | €3,893 | +€3,893 | |
| Recurring financial income | 75 | - | €1,947 | +€1,947 | |
| Non-recurring financial income | 76B | - | €1,946 | +€1,946 | |
| Financial charges | 65/66B | €1,156 | €1,645 | +€489 | +42.3% |
| Recurring financial charges | 65 | €1,156 | €1,645 | +€489 | +42.3% |
| Profit (loss) for the period before taxes | 9903 | €83,233 | €61,742 | -€21,491 | -25.8% |
| Income taxes | 67/77 | €25,865 | €38,002 | +€12,137 | +46.9% |
| Profit (loss) for the period | 9904 | €57,368 | €23,740 | -€33,628 | -58.6% |
| Profit (loss) for the period to be appropriated | 9905 | €57,368 | €23,740 | -€33,628 | -58.6% |
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 16 October 2026 via checked.be.