WUIAME: 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.
WUIAME
Largest movements
- Financial fixed assets -€2.2m
down €2.2m (-100.0%), from €2.2m to €642
- Intangible fixed assets +€1.7m
new in 2024: €1.7m
- Stocks and contracts +€171,055
new in 2024: €171,055
- Receivables within one year +€157,553
up €157,553 (+5148.2%), from €3,060 to €160,614
of which Other amounts receivable: +€106,958
- Tangible fixed assets +€124,966
up €124,966 (+2626.7%), from €4,758 to €129,724
of which Land and buildings: +€111,214
- Other debts -€387,768
down €387,768 (-87.5%), from €442,991 to €55,223
- Short-term financial debts +€272,882
new in 2024: €272,882
- Profit (loss) carried forward -€202,606
down €202,606 (-44.0%), from €460,789 to €258,182
- Trade debts +€138,830
up €138,830 (+4450.6%), from €3,119 to €141,949
- Debts after one year +€109,479
up €109,479 (+9.6%), from €1.1m to €1.3m
- Staff costs +€213,059
new in 2024: €213,059
- Gross operating margin +€125,865
up €125,865 (+274.6%), from €45,838 to €171,703
- Depreciation +€107,482
up €107,482 (+3193.2%), from €3,366 to €110,848
- Financial charges +€19,755
up €19,755 (+64.1%), from €30,834 to €50,589
- Taxes -€2,767
down €2,767 (-94.1%), from €2,940 to €173
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 | €2,203,737 | €2,212,540 | +€8,803 | +0.4% |
| Fixed assets | 21/28 | €2,189,769 | €1,854,998 | -€334,772 | -15.3% |
| Intangible fixed assets | 21 | - | €1,724,632 | +€1.7m | |
| Tangible fixed assets | 22/27 | €4,758 | €129,724 | +€124,966 | +2626.7% |
| Land and buildings | 22 | - | €111,214 | +€111,214 | |
| Plant, machinery and equipment | 23 | €212 | €17,281 | +€17,069 | +8055.5% |
| Furniture and vehicles | 24 | €4,546 | €1,229 | -€3,317 | -73.0% |
| Other tangible fixed assets | 26 | - | €0 | +€0 | |
| Financial fixed assets | 28 | €2,185,012 | €642 | -€2.2m | -100.0% |
| Current assets | 29/58 | €13,967 | €357,542 | +€343,575 | +2459.9% |
| Stocks and contracts in progress | 3 | - | €171,055 | +€171,055 | |
| Stocks | 30/36 | - | €171,055 | +€171,055 | |
| Amounts receivable within one year | 40/41 | €3,060 | €160,614 | +€157,553 | +5148.2% |
| Trade receivables | 40 | - | €50,595 | +€50,595 | |
| Other amounts receivable | 41 | €3,060 | €110,018 | +€106,958 | +3494.9% |
| Cash at bank and in hand | 54/58 | €9,735 | €24,282 | +€14,548 | +149.4% |
| Deferred charges and accrued income | 490/1 | €1,172 | €1,591 | +€419 | +35.7% |
| Total equity and liabilities | 10/49 | €2,203,737 | €2,212,540 | +€8,803 | +0.4% |
| Equity | 10/15 | €475,049 | €278,642 | -€196,406 | -41.3% |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €460,789 | €258,182 | -€202,606 | -44.0% |
| Amounts payable | 17/49 | €1,728,688 | €1,933,898 | +€205,210 | +11.9% |
| Amounts payable after more than one year | 17 | €1,145,489 | €1,254,969 | +€109,479 | +9.6% |
| Financial debts | 170/4 | €1,145,489 | €1,254,969 | +€109,479 | +9.6% |
| Amounts payable within one year | 42/48 | €580,518 | €678,655 | +€98,137 | +16.9% |
| Current portion of amounts payable after more than one year | 42 | €126,991 | €160,465 | +€33,473 | +26.4% |
| Financial debts | 43 | - | €272,882 | +€272,882 | |
| Credit institutions | 430/8 | - | €272,882 | +€272,882 | |
| Trade debts | 44 | €3,119 | €141,949 | +€138,830 | +4450.6% |
| Suppliers | 440/4 | €3,119 | €141,949 | +€138,830 | +4450.6% |
| Taxes, remuneration and social security | 45 | €7,416 | €48,137 | +€40,720 | +549.1% |
| Taxes | 450/3 | €7,416 | €6,483 | -€934 | -12.6% |
| Remuneration and social security | 454/9 | - | €41,654 | +€41,654 | |
| Other amounts payable | 47/48 | €442,991 | €55,223 | -€387,768 | -87.5% |
| Accrued charges and deferred income | 492/3 | €2,681 | €274 | -€2,407 | -89.8% |
| Remuneration, social security and pensions | 62 | - | €213,059 | +€213,059 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,366 | €110,848 | +€107,482 | +3193.2% |
| Other operating charges | 640/8 | - | €1 | +€1 | |
| Gross operating margin | 9900 | €45,838 | €171,703 | +€125,865 | +274.6% |
| Operating profit (loss) | 9901 | €42,472 | -€152,205 | -€194,677 | |
| Financial income | 75/76B | - | €361 | +€361 | |
| Recurring financial income | 75 | - | €361 | +€361 | |
| Financial charges | 65/66B | €30,834 | €50,589 | +€19,755 | +64.1% |
| Recurring financial charges | 65 | €30,834 | €50,589 | +€19,755 | +64.1% |
| Profit (loss) for the period before taxes | 9903 | €11,638 | -€202,433 | -€214,071 | |
| Income taxes | 67/77 | €2,940 | €173 | -€2,767 | -94.1% |
| Profit (loss) for the period | 9904 | €8,698 | -€202,606 | -€211,305 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,698 | -€202,606 | -€211,305 |
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 5 October 2026 via checked.be.