WRlab: 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.
WRlab
Largest movements
- Cash -€86,724
down €86,724 (-92.5%), from €93,708 to €6,984
mainly Contributions, distributions and other (-€88,521) and Tax, wage and social debts (-€18,600)
- Tangible fixed assets -€4,891
down €4,891 (-17.4%), from €28,135 to €23,244
of which Furniture and vehicles: -€6,484
- Receivables within one year +€1,676
up €1,676 (+13.3%), from €12,598 to €14,274
of which Other amounts receivable: +€3,107
- Profit (loss) carried forward -€67,221
down €67,221 (-75.9%), from €88,521 to €21,300
- Tax, wage and social debts -€18,600
down €18,600 (-80.3%), from €23,173 to €4,573
of which Taxes: -€16,544
- Current portion of long-term debt -€15,003
down €15,003 (-80.5%), from €18,647 to €3,643
- Debts after one year +€11,586
new in 2024: €11,586
- Gross operating margin -€9,949
down €9,949 (-21.0%), from €47,402 to €37,452
- Depreciation +€4,345
up €4,345 (+114.5%), from €3,795 to €8,140
- Taxes -€3,339
down €3,339 (-34.2%), from €9,775 to €6,436
- Financial charges +€946
up €946 (+2934.2%), from €32 to €978
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 | €136,327 | €46,522 | -€89,805 | -65.9% |
| Fixed assets | 21/28 | €28,178 | €23,287 | -€4,891 | -17.4% |
| Tangible fixed assets | 22/27 | €28,135 | €23,244 | -€4,891 | -17.4% |
| Furniture and vehicles | 24 | €26,715 | €20,231 | -€6,484 | -24.3% |
| Leasing and similar rights | 25 | €1,419 | €3,013 | +€1,594 | +112.3% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €108,149 | €23,234 | -€84,915 | -78.5% |
| Amounts receivable within one year | 40/41 | €12,598 | €14,274 | +€1,676 | +13.3% |
| Trade receivables | 40 | €11,399 | €9,967 | -€1,432 | -12.6% |
| Other amounts receivable | 41 | €1,199 | €4,307 | +€3,107 | +259.1% |
| Cash at bank and in hand | 54/58 | €93,708 | €6,984 | -€86,724 | -92.5% |
| Deferred charges and accrued income | 490/1 | €1,843 | €1,977 | +€134 | +7.2% |
| Total equity and liabilities | 10/49 | €136,327 | €46,522 | -€89,805 | -65.9% |
| Equity | 10/15 | €93,521 | €26,300 | -€67,221 | -71.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,521 | €21,300 | -€67,221 | -75.9% |
| Amounts payable | 17/49 | €42,806 | €20,222 | -€22,584 | -52.8% |
| Amounts payable after more than one year | 17 | - | €11,586 | +€11,586 | |
| Financial debts | 170/4 | - | €11,586 | +€11,586 | |
| Amounts payable within one year | 42/48 | €42,806 | €8,636 | -€34,169 | -79.8% |
| Current portion of amounts payable after more than one year | 42 | €18,647 | €3,643 | -€15,003 | -80.5% |
| Trade debts | 44 | €987 | €420 | -€567 | -57.4% |
| Suppliers | 440/4 | €987 | €420 | -€567 | -57.4% |
| Taxes, remuneration and social security | 45 | €23,173 | €4,573 | -€18,600 | -80.3% |
| Taxes | 450/3 | €21,117 | €4,573 | -€16,544 | -78.3% |
| Remuneration and social security | 454/9 | €2,055 | €0 | -€2,055 | -100.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,795 | €8,140 | +€4,345 | +114.5% |
| Other operating charges | 640/8 | €883 | €599 | -€285 | -32.2% |
| Gross operating margin | 9900 | €47,402 | €37,452 | -€9,949 | -21.0% |
| Operating profit (loss) | 9901 | €42,724 | €28,714 | -€14,010 | -32.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €32 | €978 | +€946 | +2934.2% |
| Recurring financial charges | 65 | €32 | €978 | +€946 | +2934.2% |
| Profit (loss) for the period before taxes | 9903 | €42,691 | €27,736 | -€14,956 | -35.0% |
| Income taxes | 67/77 | €9,775 | €6,436 | -€3,339 | -34.2% |
| Profit (loss) for the period | 9904 | €32,916 | €21,300 | -€11,617 | -35.3% |
| Profit (loss) for the period to be appropriated | 9905 | €32,916 | €21,300 | -€11,617 | -35.3% |
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 12 October 2026 via checked.be.