Wo.est: 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.
Wo.est
Largest movements
- Tangible fixed assets -€10,319
down €10,319 (-32.5%), from €31,722 to €21,402
- Receivables within one year -€5,809
down €5,809 (-18.9%), from €30,809 to €25,000
of which Trade receivables: -€5,809
- Cash -€3,719
down €3,719 (-100%), from €3,719 to €0
mainly Debts after one year (-€19,761) and Tax, wage and social debts (-€6,798)
- Debts after one year -€19,761
down €19,761 (-54.4%), from €36,355 to €16,594
- Tax, wage and social debts -€6,798
down €6,798 (-87.7%), from €7,748 to €950
- Current portion of long-term debt +€5,023
up €5,023 (+21.2%), from €23,718 to €28,741
- Reserves +€1,486
up €1,486 (+6.9%), from €21,396 to €22,883
- Other debts +€1,168
up €1,168 (+349%), from €335 to €1,503
- Gross operating margin +€1,435
up €1,435 (+12.1%), from €11,897 to €13,333
- Financial charges +€445
up €445 (+28.1%), from €1,581 to €2,026
- Taxes +€250
up €250 (+71.4%), from €350 to €600
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 | €93,250 | €73,402 | -€19,848 | -21.3% |
| Fixed assets | 21/28 | €31,722 | €21,402 | -€10,319 | -32.5% |
| Tangible fixed assets | 22/27 | €31,722 | €21,402 | -€10,319 | -32.5% |
| Furniture and vehicles | 24 | €31,722 | €21,402 | -€10,319 | -32.5% |
| Current assets | 29/58 | €61,528 | €52,000 | -€9,528 | -15.5% |
| Amounts receivable after more than one year | 29 | €27,000 | €27,000 | = | 0.0% |
| Other amounts receivable | 291 | €27,000 | €27,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,809 | €25,000 | -€5,809 | -18.9% |
| Trade receivables | 40 | €5,809 | €0 | -€5,809 | -100% |
| Other amounts receivable | 41 | €25,000 | €25,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,719 | €0 | -€3,719 | -100% |
| Total equity and liabilities | 10/49 | €93,250 | €73,402 | -€19,848 | -21.3% |
| Equity | 10/15 | €22,396 | €23,883 | +€1,486 | +6.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | - | €1,000 | +€1,000 | |
| Issued capital | 100 | - | €1,000 | +€1,000 | |
| Reserves | 13 | €21,396 | €22,883 | +€1,486 | +6.9% |
| Distributable reserves | 133 | €21,396 | €22,883 | +€1,486 | +6.9% |
| Amounts payable | 17/49 | €70,854 | €49,520 | -€21,334 | -30.1% |
| Amounts payable after more than one year | 17 | €36,355 | €16,594 | -€19,761 | -54.4% |
| Financial debts | 170/4 | €36,355 | €16,594 | -€19,761 | -54.4% |
| Amounts payable within one year | 42/48 | €34,498 | €32,925 | -€1,573 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €23,718 | €28,741 | +€5,023 | +21.2% |
| Financial debts | 43 | - | €7 | +€7 | |
| Credit institutions | 430/8 | - | €7 | +€7 | |
| Trade debts | 44 | €2,697 | €1,724 | -€973 | -36.1% |
| Suppliers | 440/4 | €2,697 | €1,724 | -€973 | -36.1% |
| Taxes, remuneration and social security | 45 | €7,748 | €950 | -€6,798 | -87.7% |
| Taxes | 450/3 | €7,748 | €950 | -€6,798 | -87.7% |
| Other amounts payable | 47/48 | €335 | €1,503 | +€1,168 | +349% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,319 | €10,319 | = | 0.0% |
| Other operating charges | 640/8 | €25 | €69 | +€43 | +172% |
| Gross operating margin | 9900 | €11,897 | €13,333 | +€1,435 | +12.1% |
| Operating profit (loss) | 9901 | €1,553 | €2,944 | +€1,392 | +89.6% |
| Financial income | 75/76B | €1,168 | €1,168 | = | 0.0% |
| Recurring financial income | 75 | €1,168 | €1,168 | = | 0.0% |
| Financial charges | 65/66B | €1,581 | €2,026 | +€445 | +28.1% |
| Recurring financial charges | 65 | €1,581 | €2,026 | +€445 | +28.1% |
| Profit (loss) for the period before taxes | 9903 | €1,140 | €2,086 | +€947 | +83.1% |
| Income taxes | 67/77 | €350 | €600 | +€250 | +71.4% |
| Profit (loss) for the period | 9904 | €790 | €1,486 | +€697 | +88.3% |
| Profit (loss) for the period to be appropriated | 9905 | €790 | €1,486 | +€697 | +88.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.