W.O.I.T.E.R.: 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.
W.O.I.T.E.R.
Largest movements
- Cash -€7,518
down €7,518 (-43.6%), from €17,258 to €9,740
mainly Receivables within one year (-€5,063) and Tax, wage and social debts (-€4,884)
- Receivables within one year +€5,063
up €5,063 (+38.4%), from €13,173 to €18,236
of which Other amounts receivable: +€6,084
- Tangible fixed assets +€1,880
up €1,880 (+851%), from €221 to €2,101
- Deferred charges and accrued income +€503
new in 2025: €503
- Tax, wage and social debts -€4,884
down €4,884 (-49.4%), from €9,884 to €5,000
- Reserves +€4,830
up €4,830 (+26.6%), from €18,184 to €23,015
- Gross operating margin -€16,117
down €16,117 (-69.2%), from €23,277 to €7,159
- Taxes -€3,238
down €3,238 (-64.3%), from €5,035 to €1,796
- Depreciation +€353
up €353 (+930%), from €38 to €391
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 | €30,652 | €30,581 | -€72 | -0.2% |
| Fixed assets | 21/28 | €221 | €2,101 | +€1,880 | +851% |
| Tangible fixed assets | 22/27 | €221 | €2,101 | +€1,880 | +851% |
| Plant, machinery and equipment | 23 | €221 | €2,101 | +€1,880 | +851% |
| Current assets | 29/58 | €30,431 | €28,480 | -€1,952 | -6.4% |
| Amounts receivable within one year | 40/41 | €13,173 | €18,236 | +€5,063 | +38.4% |
| Trade receivables | 40 | €1,021 | - | -€1,021 | |
| Other amounts receivable | 41 | €12,152 | €18,236 | +€6,084 | +50.1% |
| Cash at bank and in hand | 54/58 | €17,258 | €9,740 | -€7,518 | -43.6% |
| Deferred charges and accrued income | 490/1 | - | €503 | +€503 | |
| Total equity and liabilities | 10/49 | €30,652 | €30,581 | -€72 | -0.2% |
| Equity | 10/15 | €20,684 | €25,515 | +€4,830 | +23.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €18,184 | €23,015 | +€4,830 | +26.6% |
| Distributable reserves | 133 | €18,184 | €23,015 | +€4,830 | +26.6% |
| Amounts payable | 17/49 | €9,968 | €5,066 | -€4,902 | -49.2% |
| Amounts payable within one year | 42/48 | €9,968 | €5,066 | -€4,902 | -49.2% |
| Trade debts | 44 | €85 | €66 | -€19 | -22.0% |
| Suppliers | 440/4 | €85 | €66 | -€19 | -22.0% |
| Taxes, remuneration and social security | 45 | €9,884 | €5,000 | -€4,884 | -49.4% |
| Taxes | 450/3 | €9,884 | €5,000 | -€4,884 | -49.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38 | €391 | +€353 | +930% |
| Gross operating margin | 9900 | €23,277 | €7,159 | -€16,117 | -69.2% |
| Operating profit (loss) | 9901 | €23,239 | €6,768 | -€16,470 | -70.9% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €20 | €143 | +€123 | +626% |
| Recurring financial charges | 65 | €20 | €143 | +€123 | +626% |
| Profit (loss) for the period before taxes | 9903 | €23,219 | €6,627 | -€16,592 | -71.5% |
| Income taxes | 67/77 | €5,035 | €1,796 | -€3,238 | -64.3% |
| Profit (loss) for the period | 9904 | €18,184 | €4,830 | -€13,354 | -73.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,184 | €4,830 | -€13,354 | -73.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.