WOBAT: 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.
WOBAT
Largest movements
- Receivables within one year +€3,110
up €3,110 (+7.5%), from €41,682 to €44,792
of which Trade receivables: +€2,168
- Profit (loss) carried forward -€18,813
down €18,813 (-14.4%), from -€131,025 to -€149,838
- Other debts +€15,051
up €15,051 (+9.8%), from €153,815 to €168,866
- Tax, wage and social debts +€7,120
up €7,120 (+89.9%), from €7,918 to €15,039
of which Remuneration and social security: +€7,533
- Gross operating margin -€4,234
down €4,234 (-30.2%), from -€14,037 to -€18,271
- Other operating charges -€623
down €623 (-61.7%), from €1,011 to €387
- Depreciation -€287
no longer reported in 2025 (was €287)
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 | €43,768 | €47,126 | +€3,358 | +7.7% |
| Fixed assets | 21/28 | €1,100 | €1,100 | = | 0.0% |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €42,668 | €46,026 | +€3,358 | +7.9% |
| Amounts receivable within one year | 40/41 | €41,682 | €44,792 | +€3,110 | +7.5% |
| Trade receivables | 40 | €41,179 | €43,347 | +€2,168 | +5.3% |
| Other amounts receivable | 41 | €503 | €1,445 | +€942 | +187% |
| Cash at bank and in hand | 54/58 | €986 | €1,234 | +€248 | +25.1% |
| Total equity and liabilities | 10/49 | €43,768 | €47,126 | +€3,358 | +7.7% |
| Equity | 10/15 | -€117,965 | -€136,778 | -€18,813 | -15.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,860 | €6,860 | = | 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% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€131,025 | -€149,838 | -€18,813 | -14.4% |
| Amounts payable | 17/49 | €161,733 | €183,904 | +€22,171 | +13.7% |
| Amounts payable within one year | 42/48 | €161,733 | €183,904 | +€22,171 | +13.7% |
| Taxes, remuneration and social security | 45 | €7,918 | €15,039 | +€7,120 | +89.9% |
| Taxes | 450/3 | €412 | - | -€412 | |
| Remuneration and social security | 454/9 | €7,506 | €15,039 | +€7,533 | +100% |
| Other amounts payable | 47/48 | €153,815 | €168,866 | +€15,051 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €287 | - | -€287 | |
| Other operating charges | 640/8 | €1,011 | €387 | -€623 | -61.7% |
| Gross operating margin | 9900 | -€14,037 | -€18,271 | -€4,234 | -30.2% |
| Operating profit (loss) | 9901 | -€15,335 | -€18,658 | -€3,324 | -21.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €51 | €155 | +€104 | +207% |
| Recurring financial charges | 65 | €51 | €155 | +€104 | +207% |
| Profit (loss) for the period before taxes | 9903 | -€15,385 | -€18,813 | -€3,428 | -22.3% |
| Profit (loss) for the period | 9904 | -€15,385 | -€18,813 | -€3,428 | -22.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,385 | -€18,813 | -€3,428 | -22.3% |
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 15 October 2026 via checked.be.