wp Zimmer: 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.
wp Zimmer
Largest movements
- Cash +€100,346
up €100,346 (+79.4%), from €126,430 to €226,775
mainly Accrued charges and deferred income (+€71,996) and Net result for the year (+€41,572)
- Receivables within one year +€32,857
up €32,857 (+19.5%), from €168,541 to €201,398
of which Trade receivables: +€34,724
- Tangible fixed assets -€23,415
down €23,415 (-6.6%), from €352,298 to €328,883
of which Land and buildings: -€20,044
- Accrued charges and deferred income +€71,996
up €71,996 (+4,800%), from €1,500 to €73,496
- Profit (loss) carried forward +€39,908
up €39,908 (+69.7%), from €57,275 to €97,183
- Debts after one year -€32,189
down €32,189 (-16.2%), from €198,212 to €166,024
- Debts within one year +€27,881
up €27,881 (+39.5%), from €70,534 to €98,415
- Gross operating margin -€36,671
down €36,671 (-7.6%), from €480,949 to €444,278
- Staff costs -€24,406
down €24,406 (-6.4%), from €381,336 to €356,930
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.
Derived cash bridge
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 | €654,641 | €763,900 | +€109,259 | +16.7% |
| Fixed assets | 21/28 | €354,733 | €330,748 | -€23,985 | -6.8% |
| Intangible fixed assets | 21 | €570 | - | -€570 | |
| Tangible fixed assets | 22/27 | €352,298 | €328,883 | -€23,415 | -6.6% |
| Land and buildings | 22 | €343,289 | €323,245 | -€20,044 | -5.8% |
| Plant, machinery and equipment | 23 | €9,010 | €5,638 | -€3,371 | -37.4% |
| Financial fixed assets | 28 | €1,865 | €1,865 | = | 0.0% |
| Current assets | 29/58 | €299,907 | €433,152 | +€133,244 | +44.4% |
| Amounts receivable within one year | 40/41 | €168,541 | €201,398 | +€32,857 | +19.5% |
| Trade receivables | 40 | €46,128 | €80,851 | +€34,724 | +75.3% |
| Other amounts receivable | 41 | €122,413 | €120,547 | -€1,867 | -1.5% |
| Cash at bank and in hand | 54/58 | €126,430 | €226,775 | +€100,346 | +79.4% |
| Deferred charges and accrued income | 490/1 | €4,937 | €4,979 | +€42 | +0.8% |
| Total equity and liabilities | 10/49 | €654,641 | €763,900 | +€109,259 | +16.7% |
| Equity | 10/15 | €384,394 | €425,966 | +€41,572 | +10.8% |
| Contributions | 10/11 | €19,435 | €19,435 | = | 0.0% |
| Capital | 10 | €19,435 | €19,435 | = | 0.0% |
| Reserves | 13 | €307,684 | €309,348 | +€1,664 | +0.5% |
| Profit (loss) carried forward | 14 | €57,275 | €97,183 | +€39,908 | +69.7% |
| Amounts payable | 17/49 | €270,247 | €337,934 | +€67,688 | +25.0% |
| Amounts payable after more than one year | 17 | €198,212 | €166,024 | -€32,189 | -16.2% |
| Financial debts | 170/4 | €198,212 | €166,024 | -€32,189 | -16.2% |
| Amounts payable within one year | 42/48 | €70,534 | €98,415 | +€27,881 | +39.5% |
| Current portion of amounts payable after more than one year | 42 | €30,977 | €32,189 | +€1,211 | +3.9% |
| Trade debts | 44 | €2,777 | €9,316 | +€6,538 | +235% |
| Suppliers | 440/4 | €2,777 | €9,316 | +€6,538 | +235% |
| Taxes, remuneration and social security | 45 | €36,780 | €31,411 | -€5,369 | -14.6% |
| Taxes | 450/3 | €8,432 | €10,819 | +€2,387 | +28.3% |
| Remuneration and social security | 454/9 | €28,348 | €20,592 | -€7,757 | -27.4% |
| Accrued charges and deferred income | 492/3 | €1,500 | €73,496 | +€71,996 | +4,800% |
| Remuneration, social security and pensions | 62 | €381,336 | €356,930 | -€24,406 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,321 | €28,800 | -€521 | -1.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €800 | +€800 | |
| Other operating charges | 640/8 | €3,891 | €5,939 | +€2,048 | +52.6% |
| Gross operating margin | 9900 | €480,949 | €444,278 | -€36,671 | -7.6% |
| Operating profit (loss) | 9901 | €66,400 | €51,808 | -€14,592 | -22.0% |
| Financial income | 75/76B | €32 | €4 | -€28 | -86.5% |
| Recurring financial income | 75 | €32 | €4 | -€28 | -86.5% |
| Financial charges | 65/66B | €11,295 | €10,241 | -€1,054 | -9.3% |
| Recurring financial charges | 65 | €11,295 | €10,241 | -€1,054 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €55,137 | €41,572 | -€13,566 | -24.6% |
| Profit (loss) for the period | 9904 | €55,137 | €41,572 | -€13,566 | -24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €55,137 | €41,572 | -€13,566 | -24.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.