WOLF’S BAR: 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.
WOLF’S BAR
Largest movements
- Receivables within one year -€8,280
down €8,280 (-73.1%), from €11,330 to €3,050
of which Trade receivables: -€7,870
- Tangible fixed assets -€1,141
down €1,141 (-5.9%), from €19,332 to €18,191
of which Plant, machinery and equipment: -€4,000
- Cash -€845
down €845 (-95.1%), from €888 to €43
mainly Trade debts (-€27,212) and Investment in fixed assets (net) (-€3,642)
- Trade debts -€27,212
down €27,212 (-82.7%), from €32,892 to €5,680
- Other debts +€8,728
new in 2023: €8,728
- Tax, wage and social debts +€4,416
new in 2023: €4,416
of which Taxes: +€3,307
- Profit (loss) carried forward +€3,803
up €3,803 (+51.8%), from -€7,343 to -€3,540
- Gross operating margin +€25,780
up €25,780, from -€5,708 to €20,072
- Staff costs +€10,819
new in 2023: €10,819
- Depreciation +€4,114
up €4,114 (+615.4%), from €668 to €4,782
- Other operating charges -€211
down €211 (-30.3%), from €695 to €484
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 | €31,549 | €21,284 | -€10,265 | -32.5% |
| Fixed assets | 21/28 | €19,332 | €18,191 | -€1,141 | -5.9% |
| Tangible fixed assets | 22/27 | €19,332 | €18,191 | -€1,141 | -5.9% |
| Plant, machinery and equipment | 23 | €19,332 | €15,332 | -€4,000 | -20.7% |
| Furniture and vehicles | 24 | - | €2,859 | +€2,859 | |
| Current assets | 29/58 | €12,218 | €3,093 | -€9,124 | -74.7% |
| Amounts receivable within one year | 40/41 | €11,330 | €3,050 | -€8,280 | -73.1% |
| Trade receivables | 40 | €10,920 | €3,050 | -€7,870 | -72.1% |
| Other amounts receivable | 41 | €409 | - | -€409 | |
| Cash at bank and in hand | 54/58 | €888 | €43 | -€845 | -95.1% |
| Total equity and liabilities | 10/49 | €31,549 | €21,284 | -€10,265 | -32.5% |
| Equity | 10/15 | -€1,343 | €2,460 | +€3,803 | |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,343 | -€3,540 | +€3,803 | +51.8% |
| Amounts payable | 17/49 | €32,892 | €18,824 | -€14,068 | -42.8% |
| Amounts payable within one year | 42/48 | €32,892 | €18,824 | -€14,068 | -42.8% |
| Trade debts | 44 | €32,892 | €5,680 | -€27,212 | -82.7% |
| Suppliers | 440/4 | €32,892 | €5,680 | -€27,212 | -82.7% |
| Taxes, remuneration and social security | 45 | - | €4,416 | +€4,416 | |
| Taxes | 450/3 | - | €3,307 | +€3,307 | |
| Remuneration and social security | 454/9 | - | €1,110 | +€1,110 | |
| Other amounts payable | 47/48 | - | €8,728 | +€8,728 | |
| Remuneration, social security and pensions | 62 | - | €10,819 | +€10,819 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €668 | €4,782 | +€4,114 | +615.4% |
| Other operating charges | 640/8 | €695 | €484 | -€211 | -30.3% |
| Gross operating margin | 9900 | -€5,708 | €20,072 | +€25,780 | |
| Operating profit (loss) | 9901 | -€7,072 | €3,986 | +€11,058 | |
| Financial income | 75/76B | €6 | €11 | +€5 | +91.2% |
| Recurring financial income | 75 | €6 | €11 | +€5 | +91.2% |
| Financial charges | 65/66B | €277 | €194 | -€83 | -30.0% |
| Recurring financial charges | 65 | €277 | €194 | -€83 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,343 | €3,803 | +€11,146 | |
| Profit (loss) for the period | 9904 | -€7,343 | €3,803 | +€11,146 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,343 | €3,803 | +€11,146 |
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 7 October 2026 via checked.be.