WILLCORBIS: 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.
WILLCORBIS
Largest movements
- Tangible fixed assets -€5,706
down €5,706 (-2.4%), from €236,362 to €230,656
of which Land and buildings: -€9,919
- Profit (loss) carried forward -€3,151
down €3,151 (-3.5%), from €89,523 to €86,371
- Gross operating margin +€2,864
up €2,864 (+26.8%), from €10,692 to €13,556
- Depreciation +€783
up €783 (+7.9%), from €9,919 to €10,701
- Other operating charges +€220
up €220 (+3.8%), from €5,741 to €5,961
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 | €242,243 | €237,510 | -€4,733 | -2.0% |
| Fixed assets | 21/28 | €236,362 | €230,656 | -€5,706 | -2.4% |
| Tangible fixed assets | 22/27 | €236,362 | €230,656 | -€5,706 | -2.4% |
| Land and buildings | 22 | €236,362 | €226,444 | -€9,919 | -4.2% |
| Plant, machinery and equipment | 23 | - | €540 | +€540 | |
| Furniture and vehicles | 24 | - | €3,672 | +€3,672 | |
| Current assets | 29/58 | €5,880 | €6,854 | +€974 | +16.6% |
| Cash at bank and in hand | 54/58 | €4,585 | €5,359 | +€774 | +16.9% |
| Deferred charges and accrued income | 490/1 | €1,295 | €1,495 | +€200 | +15.4% |
| Total equity and liabilities | 10/49 | €242,243 | €237,510 | -€4,733 | -2.0% |
| Equity | 10/15 | €237,783 | €234,631 | -€3,151 | -1.3% |
| Contributions | 10/11 | €136,040 | €136,040 | = | 0.0% |
| Reserves | 13 | €12,220 | €12,220 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,220 | €12,220 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,220 | €12,220 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,523 | €86,371 | -€3,151 | -3.5% |
| Amounts payable | 17/49 | €4,460 | €2,879 | -€1,581 | -35.5% |
| Amounts payable within one year | 42/48 | €4,460 | €2,879 | -€1,581 | -35.5% |
| Trade debts | 44 | - | €232 | +€232 | |
| Suppliers | 440/4 | - | €232 | +€232 | |
| Taxes, remuneration and social security | 45 | €2,316 | €277 | -€2,039 | -88.0% |
| Taxes | 450/3 | €566 | €277 | -€289 | -51.1% |
| Remuneration and social security | 454/9 | €1,750 | - | -€1,750 | |
| Other amounts payable | 47/48 | €2,144 | €2,370 | +€226 | +10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,919 | €10,701 | +€783 | +7.9% |
| Other operating charges | 640/8 | €5,741 | €5,961 | +€220 | +3.8% |
| Gross operating margin | 9900 | €10,692 | €13,556 | +€2,864 | +26.8% |
| Operating profit (loss) | 9901 | -€4,967 | -€3,106 | +€1,861 | +37.5% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,012 | -€3,151 | +€1,861 | +37.1% |
| Profit (loss) for the period | 9904 | -€5,012 | -€3,151 | +€1,861 | +37.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,012 | -€3,151 | +€1,861 | +37.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.