WILJOH: 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.
WILJOH
Largest movements
- Receivables within one year -€5,409
down €5,409 (-20.8%), from €26,053 to €20,645
of which Other amounts receivable: -€10,627
- Cash -€771
down €771 (-22.1%), from €3,490 to €2,719
mainly Trade debts (-€19,309) and Tax, wage and social debts (-€7,927)
- Deferred charges and accrued income +€398
new in 2024: €398
- Profit (loss) carried forward +€20,882
up €20,882 (+82.6%), from -€25,289 to -€4,407
- Trade debts -€19,309
down €19,309 (-44.3%), from €43,590 to €24,281
- Tax, wage and social debts -€7,927
down €7,927 (-65.0%), from €12,193 to €4,265
- Other debts +€572
new in 2024: €572
- Gross operating margin +€57,219
up €57,219, from -€7,866 to €49,353
- Staff costs +€8,189
up €8,189 (+56.4%), from €14,523 to €22,712
- Other operating charges +€3,720
up €3,720 (+209%), from €1,782 to €5,502
- Depreciation -€574
no longer reported in 2024 (was €574)
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 | €31,493 | €25,711 | -€5,782 | -18.4% |
| Fixed assets | 21/28 | €1,950 | €1,950 | = | 0.0% |
| Financial fixed assets | 28 | €1,950 | €1,950 | = | 0.0% |
| Current assets | 29/58 | €29,543 | €23,761 | -€5,782 | -19.6% |
| Amounts receivable within one year | 40/41 | €26,053 | €20,645 | -€5,409 | -20.8% |
| Trade receivables | 40 | €4,611 | €9,829 | +€5,218 | +113% |
| Other amounts receivable | 41 | €21,443 | €10,816 | -€10,627 | -49.6% |
| Cash at bank and in hand | 54/58 | €3,490 | €2,719 | -€771 | -22.1% |
| Deferred charges and accrued income | 490/1 | - | €398 | +€398 | |
| Total equity and liabilities | 10/49 | €31,493 | €25,711 | -€5,782 | -18.4% |
| Equity | 10/15 | -€24,289 | -€3,407 | +€20,882 | +86.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,289 | -€4,407 | +€20,882 | +82.6% |
| Amounts payable | 17/49 | €55,782 | €29,118 | -€26,664 | -47.8% |
| Amounts payable within one year | 42/48 | €55,782 | €29,118 | -€26,664 | -47.8% |
| Trade debts | 44 | €43,590 | €24,281 | -€19,309 | -44.3% |
| Suppliers | 440/4 | €43,590 | €24,281 | -€19,309 | -44.3% |
| Taxes, remuneration and social security | 45 | €12,193 | €4,265 | -€7,927 | -65.0% |
| Taxes | 450/3 | €12,193 | €4,265 | -€7,927 | -65.0% |
| Other amounts payable | 47/48 | - | €572 | +€572 | |
| Remuneration, social security and pensions | 62 | €14,523 | €22,712 | +€8,189 | +56.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €574 | - | -€574 | |
| Other operating charges | 640/8 | €1,782 | €5,502 | +€3,720 | +209% |
| Gross operating margin | 9900 | -€7,866 | €49,353 | +€57,219 | |
| Operating profit (loss) | 9901 | -€24,745 | €21,139 | +€45,884 | |
| Financial charges | 65/66B | €594 | €257 | -€337 | -56.8% |
| Recurring financial charges | 65 | €594 | €257 | -€337 | -56.8% |
| Profit (loss) for the period before taxes | 9903 | -€25,339 | €20,882 | +€46,221 | |
| Profit (loss) for the period | 9904 | -€25,339 | €20,882 | +€46,221 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,339 | €20,882 | +€46,221 |
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 15 October 2026 via checked.be.