WICHMANN: 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.
WICHMANN
Largest movements
- Receivables within one year +€34,849
up €34,849 (+268%), from €13,018 to €47,867
of which Trade receivables: +€37,500
- Cash -€20,551
down €20,551 (-91.8%), from €22,386 to €1,836
mainly Receivables within one year (-€34,849) and Tax, wage and social debts (-€17,713)
- Tangible fixed assets -€1,590
down €1,590 (-18.2%), from €8,723 to €7,132
- Debts after one year +€18,878
new in 2024: €18,878
- Tax, wage and social debts -€17,713
down €17,713 (-73.3%), from €24,161 to €6,447
of which Taxes: -€14,991
- Other debts +€10,040
up €10,040 (+26.9%), from €37,323 to €47,363
- Current portion of long-term debt +€8,765
new in 2024: €8,765
- Profit (loss) carried forward -€6,886
down €6,886 (-17.5%), from -€39,249 to -€46,136
- Gross operating margin -€39,037
down €39,037 (-63.6%), from €61,392 to €22,355
- Staff costs -€38,741
down €38,741 (-67.0%), from €57,821 to €19,080
- Financial charges +€1,290
up €1,290 (+630%), from €205 to €1,495
- Depreciation -€962
down €962 (-20.8%), from €4,633 to €3,671
- Financial income +€735
up €735 (+11,702%), from €6 to €741
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 | €54,845 | €67,497 | +€12,652 | +23.1% |
| Fixed assets | 21/28 | €8,723 | €7,132 | -€1,590 | -18.2% |
| Tangible fixed assets | 22/27 | €8,723 | €7,132 | -€1,590 | -18.2% |
| Land and buildings | 22 | €0 | €0 | -€0 | -100% |
| Plant, machinery and equipment | 23 | €3,963 | €3,355 | -€608 | -15.3% |
| Furniture and vehicles | 24 | €3,715 | €3,430 | -€285 | -7.7% |
| Other tangible fixed assets | 26 | €1,044 | €347 | -€697 | -66.8% |
| Current assets | 29/58 | €46,123 | €60,365 | +€14,242 | +30.9% |
| Stocks and contracts in progress | 3 | €10,015 | €10,514 | +€499 | +5.0% |
| Stocks | 30/36 | €10,015 | €10,514 | +€499 | +5.0% |
| Amounts receivable within one year | 40/41 | €13,018 | €47,867 | +€34,849 | +268% |
| Trade receivables | 40 | €0 | €37,500 | +€37,500 | |
| Other amounts receivable | 41 | €13,018 | €10,367 | -€2,651 | -20.4% |
| Cash at bank and in hand | 54/58 | €22,386 | €1,836 | -€20,551 | -91.8% |
| Deferred charges and accrued income | 490/1 | €703 | €148 | -€555 | -79.0% |
| Total equity and liabilities | 10/49 | €54,845 | €67,497 | +€12,652 | +23.1% |
| Equity | 10/15 | -€13,493 | -€20,379 | -€6,886 | -51.0% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €967 | €967 | = | 0.0% |
| Non-distributable reserves | 130/1 | €670 | €670 | = | 0.0% |
| Reserves not available under the articles | 1311 | €670 | €670 | = | 0.0% |
| Distributable reserves | 133 | €297 | €297 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,249 | -€46,136 | -€6,886 | -17.5% |
| Amounts payable | 17/49 | €68,338 | €87,876 | +€19,538 | +28.6% |
| Amounts payable after more than one year | 17 | - | €18,878 | +€18,878 | |
| Financial debts | 170/4 | - | €18,878 | +€18,878 | |
| Amounts payable within one year | 42/48 | €65,607 | €68,915 | +€3,308 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | - | €8,765 | +€8,765 | |
| Trade debts | 44 | €4,124 | €6,339 | +€2,216 | +53.7% |
| Suppliers | 440/4 | €4,124 | €6,339 | +€2,216 | +53.7% |
| Taxes, remuneration and social security | 45 | €24,161 | €6,447 | -€17,713 | -73.3% |
| Taxes | 450/3 | €19,587 | €4,595 | -€14,991 | -76.5% |
| Remuneration and social security | 454/9 | €4,574 | €1,852 | -€2,722 | -59.5% |
| Other amounts payable | 47/48 | €37,323 | €47,363 | +€10,040 | +26.9% |
| Accrued charges and deferred income | 492/3 | €2,731 | €82 | -€2,648 | -97.0% |
| Remuneration, social security and pensions | 62 | €57,821 | €19,080 | -€38,741 | -67.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,633 | €3,671 | -€962 | -20.8% |
| Other operating charges | 640/8 | €6,030 | €5,736 | -€294 | -4.9% |
| Gross operating margin | 9900 | €61,392 | €22,355 | -€39,037 | -63.6% |
| Operating profit (loss) | 9901 | -€7,092 | -€6,132 | +€960 | +13.5% |
| Financial income | 75/76B | €6 | €741 | +€735 | +11,702% |
| Recurring financial income | 75 | €6 | €741 | +€735 | +11,702% |
| Financial charges | 65/66B | €205 | €1,495 | +€1,290 | +630% |
| Recurring financial charges | 65 | €205 | €1,495 | +€1,290 | +630% |
| Profit (loss) for the period before taxes | 9903 | -€7,291 | -€6,886 | +€405 | +5.5% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€7,291 | -€6,886 | +€405 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,291 | -€6,886 | +€405 | +5.5% |
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 17 October 2026 via checked.be.