MAKING WOOPY: 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.
MAKING WOOPY
Largest movements
- Receivables within one year +€40,156
up €40,156 (+27.6%), from €145,647 to €185,803
of which Trade receivables: +€65,225
- Cash +€32,978
up €32,978 (+385%), from €8,568 to €41,546
mainly Debts after one year (+€524,352) and Net result for the year (+€47,746)
- Tangible fixed assets -€16,761
down €16,761 (-2.8%), from €597,749 to €580,987
of which Furniture and vehicles: -€8,577
- Other debts -€532,392
no longer reported in 2024 (was €532,392)
- Debts after one year +€524,352
up €524,352 (+104,870%), from €500 to €524,852
- Profit (loss) carried forward +€47,746
up €47,746 (+42.5%), from -€112,405 to -€64,658
- Advances received +€18,150
new in 2024: €18,150
- Trade debts -€9,251
down €9,251 (-73.1%), from €12,655 to €3,404
- Gross operating margin +€53,642
up €53,642 (+299%), from €17,941 to €71,583
- Other operating charges -€9,041
down €9,041 (-75.8%), from €11,930 to €2,888
- Depreciation +€8,123
up €8,123 (+94.0%), from €8,638 to €16,761
- Taxes +€801
new in 2024: €801
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.
Derived cash bridge
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 | €766,314 | €822,687 | +€56,373 | +7.4% |
| Fixed assets | 21/28 | €612,099 | €595,338 | -€16,761 | -2.7% |
| Tangible fixed assets | 22/27 | €597,749 | €580,987 | -€16,761 | -2.8% |
| Land and buildings | 22 | €230,672 | €223,220 | -€7,452 | -3.2% |
| Plant, machinery and equipment | 23 | €1,964 | €1,233 | -€732 | -37.2% |
| Furniture and vehicles | 24 | €25,112 | €16,535 | -€8,577 | -34.2% |
| Other tangible fixed assets | 26 | €340,000 | €340,000 | = | 0.0% |
| Financial fixed assets | 28 | €14,350 | €14,350 | = | 0.0% |
| Current assets | 29/58 | €154,215 | €227,349 | +€73,134 | +47.4% |
| Amounts receivable within one year | 40/41 | €145,647 | €185,803 | +€40,156 | +27.6% |
| Trade receivables | 40 | €102,460 | €167,685 | +€65,225 | +63.7% |
| Other amounts receivable | 41 | €43,187 | €18,118 | -€25,069 | -58.0% |
| Cash at bank and in hand | 54/58 | €8,568 | €41,546 | +€32,978 | +385% |
| Total equity and liabilities | 10/49 | €766,314 | €822,687 | +€56,373 | +7.4% |
| Equity | 10/15 | €220,767 | €268,513 | +€47,746 | +21.6% |
| Contributions | 10/11 | €256,974 | €256,974 | = | 0.0% |
| Capital | 10 | €256,974 | €256,974 | = | 0.0% |
| Issued capital | 100 | €256,974 | €256,974 | = | 0.0% |
| Reserves | 13 | €76,197 | €76,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €70,000 | €70,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€112,405 | -€64,658 | +€47,746 | +42.5% |
| Amounts payable | 17/49 | €545,548 | €554,174 | +€8,626 | +1.6% |
| Amounts payable after more than one year | 17 | €500 | €524,852 | +€524,352 | +104,870% |
| Other amounts payable | 178/9 | €500 | €524,852 | +€524,352 | +104,870% |
| Amounts payable within one year | 42/48 | €545,048 | €29,322 | -€515,726 | -94.6% |
| Trade debts | 44 | €12,655 | €3,404 | -€9,251 | -73.1% |
| Suppliers | 440/4 | €12,655 | €3,404 | -€9,251 | -73.1% |
| Advances received on contracts in progress | 46 | - | €18,150 | +€18,150 | |
| Taxes, remuneration and social security | 45 | - | €7,768 | +€7,768 | |
| Taxes | 450/3 | - | €7,768 | +€7,768 | |
| Other amounts payable | 47/48 | €532,392 | - | -€532,392 | |
| Non-recurring operating income | 76A | €87 | €19,237 | +€19,150 | +22,088% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,638 | €16,761 | +€8,123 | +94.0% |
| Other operating charges | 640/8 | €11,930 | €2,888 | -€9,041 | -75.8% |
| Non-recurring operating charges | 66A | - | €3,000 | +€3,000 | |
| Gross operating margin | 9900 | €17,941 | €71,583 | +€53,642 | +299% |
| Operating profit (loss) | 9901 | -€2,627 | €48,933 | +€51,560 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €678 | €387 | -€292 | -43.0% |
| Recurring financial charges | 65 | €678 | €387 | -€292 | -43.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,305 | €48,547 | +€51,852 | |
| Income taxes | 67/77 | - | €801 | +€801 | |
| Profit (loss) for the period | 9904 | -€3,305 | €47,746 | +€51,052 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,305 | €47,746 | +€51,052 |
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 23 October 2026 via checked.be.