WIDOMSKI: 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.
WIDOMSKI
Largest movements
- Tangible fixed assets +€26,510
up €26,510 (+70.1%), from €37,835 to €64,345
of which Furniture and vehicles: +€18,815
- Cash -€16,645
down €16,645 (-45.8%), from €36,309 to €19,664
mainly Investment in fixed assets (net) (-€48,343) and Debts after one year (-€12,647)
- Receivables after one year -€15,321
down €15,321 (-12.6%), from €121,534 to €106,212
- Stocks and contracts -€8,000
down €8,000 (-13.1%), from €61,175 to €53,175
- Receivables within one year +€7,398
up €7,398 (+29.1%), from €25,383 to €32,782
of which Other amounts receivable: +€5,149
- Debts after one year -€12,647
down €12,647 (-63.9%), from €19,780 to €7,133
- Reserves +€5,773
up €5,773 (+2.7%), from €216,002 to €221,775
- Gross operating margin -€28,515
down €28,515 (-46.9%), from €60,835 to €32,319
- Taxes -€4,138
down €4,138 (-64.5%), from €6,420 to €2,282
- Depreciation +€1,903
up €1,903 (+9.7%), from €19,680 to €21,583
- Financial charges +€1,384
up €1,384 (+47.6%), from €2,909 to €4,293
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.
Cash bridge derived
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 | €288,129 | €284,710 | -€3,419 | -1.2% |
| Fixed assets | 21/28 | €39,585 | €66,345 | +€26,760 | +67.6% |
| Tangible fixed assets | 22/27 | €37,835 | €64,345 | +€26,510 | +70.1% |
| Plant, machinery and equipment | 23 | €3,814 | €11,509 | +€7,695 | +201.8% |
| Furniture and vehicles | 24 | €34,021 | €52,836 | +€18,815 | +55.3% |
| Financial fixed assets | 28 | €1,750 | €2,000 | +€250 | +14.3% |
| Current assets | 29/58 | €248,545 | €218,366 | -€30,179 | -12.1% |
| Amounts receivable after more than one year | 29 | €121,534 | €106,212 | -€15,321 | -12.6% |
| Other amounts receivable | 291 | €121,534 | €106,212 | -€15,321 | -12.6% |
| Stocks and contracts in progress | 3 | €61,175 | €53,175 | -€8,000 | -13.1% |
| Stocks | 30/36 | €61,175 | €53,175 | -€8,000 | -13.1% |
| Amounts receivable within one year | 40/41 | €25,383 | €32,782 | +€7,398 | +29.1% |
| Trade receivables | 40 | €4,319 | €6,568 | +€2,250 | +52.1% |
| Other amounts receivable | 41 | €21,065 | €26,213 | +€5,149 | +24.4% |
| Cash at bank and in hand | 54/58 | €36,309 | €19,664 | -€16,645 | -45.8% |
| Deferred charges and accrued income | 490/1 | €4,144 | €6,533 | +€2,389 | +57.7% |
| Total equity and liabilities | 10/49 | €288,129 | €284,710 | -€3,419 | -1.2% |
| Equity | 10/15 | €234,602 | €240,375 | +€5,773 | +2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €216,002 | €221,775 | +€5,773 | +2.7% |
| Distributable reserves | 133 | €216,002 | €221,775 | +€5,773 | +2.7% |
| Amounts payable | 17/49 | €53,527 | €44,335 | -€9,192 | -17.2% |
| Amounts payable after more than one year | 17 | €19,780 | €7,133 | -€12,647 | -63.9% |
| Financial debts | 170/4 | €19,780 | €7,133 | -€12,647 | -63.9% |
| Amounts payable within one year | 42/48 | €33,747 | €37,203 | +€3,456 | +10.2% |
| Current portion of amounts payable after more than one year | 42 | €12,264 | €12,647 | +€384 | +3.1% |
| Trade debts | 44 | €14,876 | €16,493 | +€1,616 | +10.9% |
| Suppliers | 440/4 | €14,876 | €16,493 | +€1,616 | +10.9% |
| Taxes, remuneration and social security | 45 | €6,607 | €8,063 | +€1,456 | +22.0% |
| Taxes | 450/3 | €6,420 | €2,754 | -€3,665 | -57.1% |
| Remuneration and social security | 454/9 | €187 | €5,308 | +€5,121 | +2736.8% |
| Non-recurring operating income | 76A | €3,756 | €2,414 | -€1,343 | -35.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,680 | €21,583 | +€1,903 | +9.7% |
| Other operating charges | 640/8 | €742 | €1,018 | +€276 | +37.2% |
| Non-recurring operating charges | 66A | €18,000 | - | -€18,000 | |
| Gross operating margin | 9900 | €60,835 | €32,319 | -€28,515 | -46.9% |
| Operating profit (loss) | 9901 | €22,412 | €9,718 | -€12,695 | -56.6% |
| Financial income | 75/76B | €2,852 | €2,630 | -€222 | -7.8% |
| Recurring financial income | 75 | €2,852 | €2,630 | -€222 | -7.8% |
| Financial charges | 65/66B | €2,909 | €4,293 | +€1,384 | +47.6% |
| Recurring financial charges | 65 | €2,909 | €4,293 | +€1,384 | +47.6% |
| Profit (loss) for the period before taxes | 9903 | €22,355 | €8,055 | -€14,301 | -64.0% |
| Income taxes | 67/77 | €6,420 | €2,282 | -€4,138 | -64.5% |
| Profit (loss) for the period | 9904 | €15,936 | €5,773 | -€10,163 | -63.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,936 | €5,773 | -€10,163 | -63.8% |
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 12 October 2026 via checked.be.