VOMA-WONEN: 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.
VOMA-WONEN
Largest movements
- Tangible fixed assets -€106,895
down €106,895 (-58.2%), from €183,750 to €76,855
of which Land and buildings: -€112,250
- Cash +€30,337
new in 2025: €30,337
mainly Investment in fixed assets (net) (+€104,710) and Net result for the year (+€72,098)
- Receivables within one year +€5,907
new in 2025: €5,907
- Debts after one year -€99,991
no longer reported in 2025 (was €99,991)
- Profit (loss) carried forward +€72,098
up €72,098, from -€23,754 to €48,344
- Trade debts -€27,072
down €27,072 (-83.0%), from €32,612 to €5,540
- Other debts -€20,432
down €20,432 (-37.3%), from €54,748 to €34,316
- Tax, wage and social debts +€16,839
new in 2025: €16,839
- Gross operating margin +€131,288
up €131,288, from -€11,553 to €119,735
- Other operating charges +€19,552
up €19,552 (+801%), from €2,440 to €21,992
- Taxes +€16,839
new in 2025: €16,839
- Financial charges +€4,050
up €4,050 (+157%), from €2,573 to €6,622
- Depreciation -€2,815
down €2,815 (-56.3%), from €5,000 to €2,185
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €183,750 | €113,099 | -€70,651 | -38.4% |
| Fixed assets | 21/28 | €183,750 | €76,855 | -€106,895 | -58.2% |
| Tangible fixed assets | 22/27 | €183,750 | €76,855 | -€106,895 | -58.2% |
| Land and buildings | 22 | €183,750 | €71,500 | -€112,250 | -61.1% |
| Plant, machinery and equipment | 23 | - | €5,355 | +€5,355 | |
| Current assets | 29/58 | - | €36,244 | +€36,244 | |
| Amounts receivable within one year | 40/41 | - | €5,907 | +€5,907 | |
| Other amounts receivable | 41 | - | €5,907 | +€5,907 | |
| Cash at bank and in hand | 54/58 | - | €30,337 | +€30,337 | |
| Total equity and liabilities | 10/49 | €183,750 | €113,099 | -€70,651 | -38.4% |
| Equity | 10/15 | -€15,694 | €56,404 | +€72,098 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,754 | €48,344 | +€72,098 | |
| Amounts payable | 17/49 | €199,444 | €56,695 | -€142,749 | -71.6% |
| Amounts payable after more than one year | 17 | €99,991 | - | -€99,991 | |
| Financial debts | 170/4 | €99,991 | - | -€99,991 | |
| Amounts payable within one year | 42/48 | €99,453 | €56,695 | -€42,758 | -43.0% |
| Current portion of amounts payable after more than one year | 42 | €12,093 | - | -€12,093 | |
| Trade debts | 44 | €32,612 | €5,540 | -€27,072 | -83.0% |
| Suppliers | 440/4 | €32,612 | €5,540 | -€27,072 | -83.0% |
| Taxes, remuneration and social security | 45 | - | €16,839 | +€16,839 | |
| Taxes | 450/3 | - | €16,839 | +€16,839 | |
| Other amounts payable | 47/48 | €54,748 | €34,316 | -€20,432 | -37.3% |
| Non-recurring operating income | 76A | - | €164,750 | +€164,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,000 | €2,185 | -€2,815 | -56.3% |
| Other operating charges | 640/8 | €2,440 | €21,992 | +€19,552 | +801% |
| Gross operating margin | 9900 | -€11,553 | €119,735 | +€131,288 | |
| Operating profit (loss) | 9901 | -€18,993 | €95,559 | +€114,552 | |
| Financial charges | 65/66B | €2,573 | €6,622 | +€4,050 | +157% |
| Recurring financial charges | 65 | €2,573 | €6,622 | +€4,050 | +157% |
| Profit (loss) for the period before taxes | 9903 | -€21,565 | €88,937 | +€110,502 | |
| Income taxes | 67/77 | - | €16,839 | +€16,839 | |
| Profit (loss) for the period | 9904 | -€21,565 | €72,098 | +€93,663 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,565 | €72,098 | +€93,663 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.