WILLIAM PLUS: 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.
WILLIAM PLUS
Largest movements
- Cash +€3,045
up €3,045 (+25.8%), from €11,809 to €14,854
mainly Trade debts (+€3,237) and Receivables within one year (+€2,030)
- Receivables within one year -€2,030
down €2,030 (-17.1%), from €11,858 to €9,829
of which Trade receivables: -€1,142
- Trade debts +€3,237
up €3,237 (+321.5%), from €1,007 to €4,243
- Profit (loss) carried forward -€2,715
down €2,715 (-32.9%), from -€8,262 to -€10,976
- Tax, wage and social debts +€462
up €462 (+266.7%), from €173 to €636
- Gross operating margin +€3,426
up €3,426 (+60.2%), from -€5,687 to -€2,261
- Other operating charges +€263
up €263, from €0 to €263
- Financial charges -€174
down €174 (-47.7%), from €366 to €191
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,811 | €24,795 | +€984 | +4.1% |
| Current assets | 29/58 | €23,811 | €24,795 | +€984 | +4.1% |
| Amounts receivable within one year | 40/41 | €11,858 | €9,829 | -€2,030 | -17.1% |
| Trade receivables | 40 | €1,272 | €129 | -€1,142 | -89.8% |
| Other amounts receivable | 41 | €10,587 | €9,699 | -€887 | -8.4% |
| Cash at bank and in hand | 54/58 | €11,809 | €14,854 | +€3,045 | +25.8% |
| Deferred charges and accrued income | 490/1 | €144 | €112 | -€32 | -21.9% |
| Total equity and liabilities | 10/49 | €23,811 | €24,795 | +€984 | +4.1% |
| Equity | 10/15 | €22,631 | €19,916 | -€2,715 | -12.0% |
| Contributions | 10/11 | €20,143 | €20,143 | = | 0.0% |
| Reserves | 13 | €10,750 | €10,750 | = | 0.0% |
| Distributable reserves | 133 | €10,750 | €10,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,262 | -€10,976 | -€2,715 | -32.9% |
| Amounts payable | 17/49 | €1,180 | €4,879 | +€3,699 | +313.5% |
| Amounts payable within one year | 42/48 | €1,180 | €4,879 | +€3,699 | +313.5% |
| Trade debts | 44 | €1,007 | €4,243 | +€3,237 | +321.5% |
| Suppliers | 440/4 | €1,007 | €4,243 | +€3,237 | +321.5% |
| Taxes, remuneration and social security | 45 | €173 | €636 | +€462 | +266.7% |
| Taxes | 450/3 | €173 | €636 | +€462 | +266.7% |
| Other operating charges | 640/8 | €0 | €263 | +€263 | |
| Gross operating margin | 9900 | -€5,687 | -€2,261 | +€3,426 | +60.2% |
| Operating profit (loss) | 9901 | -€5,687 | -€2,524 | +€3,163 | +55.6% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €366 | €191 | -€174 | -47.7% |
| Recurring financial charges | 65 | €366 | €191 | -€174 | -47.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,051 | -€2,715 | +€3,336 | +55.1% |
| Profit (loss) for the period | 9904 | -€6,051 | -€2,715 | +€3,336 | +55.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,051 | -€2,715 | +€3,336 | +55.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.