WYS: 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.
WYS
Largest movements
- Cash -€3,588
down €3,588 (-32.9%), from €10,911 to €7,323
mainly Net result for the year (-€3,322) and Other debts (-€266)
- Contributions -€32,502
down €32,502 (-80.1%), from €40,557 to €8,056
- Reserves +€32,502
up €32,502 (+280.8%), from €11,576 to €44,078
of which Distributable reserves: +€40,557
- Profit (loss) carried forward -€3,322
down €3,322 (-5.7%), from €57,802 to €54,480
- Gross operating margin -€2,713
down €2,713, from €804 to -€1,909
- Taxes -€111
no longer reported in 2024 (was €111)
- Other operating charges +€48
up €48 (+3.8%), from €1,267 to €1,315
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 | €110,202 | €106,614 | -€3,588 | -3.3% |
| Fixed assets | 21/28 | €99,291 | €99,291 | = | 0.0% |
| Tangible fixed assets | 22/27 | €99,291 | €99,291 | = | 0.0% |
| Land and buildings | 22 | €92,866 | €92,866 | = | 0.0% |
| Plant, machinery and equipment | 23 | €6,425 | €6,425 | = | 0.0% |
| Current assets | 29/58 | €10,911 | €7,323 | -€3,588 | -32.9% |
| Cash at bank and in hand | 54/58 | €10,911 | €7,323 | -€3,588 | -32.9% |
| Total equity and liabilities | 10/49 | €110,202 | €106,614 | -€3,588 | -3.3% |
| Equity | 10/15 | €109,936 | €106,614 | -€3,322 | -3.0% |
| Contributions | 10/11 | €40,557 | €8,056 | -€32,502 | -80.1% |
| Capital | 10 | €40,557 | - | -€40,557 | |
| Issued capital | 100 | €40,557 | - | -€40,557 | |
| Reserves | 13 | €11,576 | €44,078 | +€32,502 | +280.8% |
| Non-distributable reserves | 130/1 | €8,056 | - | -€8,056 | |
| Reserves not available under the articles | 1311 | €8,056 | - | -€8,056 | |
| Distributable reserves | 133 | €3,521 | €44,078 | +€40,557 | +1152.0% |
| Profit (loss) carried forward | 14 | €57,802 | €54,480 | -€3,322 | -5.7% |
| Amounts payable | 17/49 | €266 | - | -€266 | |
| Amounts payable within one year | 42/48 | €266 | - | -€266 | |
| Other amounts payable | 47/48 | €266 | - | -€266 | |
| Other operating charges | 640/8 | €1,267 | €1,315 | +€48 | +3.8% |
| Gross operating margin | 9900 | €804 | -€1,909 | -€2,713 | |
| Operating profit (loss) | 9901 | -€462 | -€3,224 | -€2,761 | -597.3% |
| Financial charges | 65/66B | €109 | €98 | -€11 | -10.1% |
| Recurring financial charges | 65 | €109 | €98 | -€11 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | -€571 | -€3,322 | -€2,750 | -481.4% |
| Income taxes | 67/77 | €111 | - | -€111 | |
| Profit (loss) for the period | 9904 | -€682 | -€3,322 | -€2,640 | -387.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€682 | -€3,322 | -€2,640 | -387.0% |
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 3 October 2026 via checked.be.