WOCONSULT: 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.
WOCONSULT
Largest movements
- Tangible fixed assets -€309,937
down €309,937 (-54.8%), from €565,315 to €255,378
of which Land and buildings: -€309,216
- Current investments +€207,480
up €207,480 (+7.5%), from €2.8m to €3.0m
- Receivables within one year +€183,640
up €183,640 (+8.4%), from €2.2m to €2.4m
of which Other amounts receivable: +€148,799
- Cash +€84,976
up €84,976 (+108%), from €78,569 to €163,544
mainly Investment in fixed assets (net) (+€292,402) and Net result for the year (+€202,826)
- Reserves +€202,826
up €202,826 (+3.7%), from €5.5m to €5.7m
of which Distributable reserves: +€202,826
- Gross operating margin +€135,389
up €135,389, from -€3,676 to €131,713
- Taxes +€64,357
up €64,357 (+212%), from €30,295 to €94,652
- Financial income -€54,004
down €54,004 (-22.1%), from €243,815 to €189,811
- Depreciation -€11,158
down €11,158 (-38.3%), from €29,127 to €17,970
- Financial charges -€2,244
down €2,244 (-60.0%), from €3,738 to €1,494
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 | €5,592,176 | €5,758,082 | +€165,906 | +3.0% |
| Fixed assets | 21/28 | €565,849 | €255,478 | -€310,371 | -54.9% |
| Tangible fixed assets | 22/27 | €565,315 | €255,378 | -€309,937 | -54.8% |
| Land and buildings | 22 | €563,742 | €254,525 | -€309,216 | -54.9% |
| Furniture and vehicles | 24 | €1,573 | €852 | -€721 | -45.8% |
| Financial fixed assets | 28 | €534 | €100 | -€434 | -81.3% |
| Current assets | 29/58 | €5,026,327 | €5,502,604 | +€476,277 | +9.5% |
| Amounts receivable within one year | 40/41 | €2,196,367 | €2,380,008 | +€183,640 | +8.4% |
| Trade receivables | 40 | €167,432 | €202,274 | +€34,841 | +20.8% |
| Other amounts receivable | 41 | €2,028,935 | €2,177,734 | +€148,799 | +7.3% |
| Current investments | 50/53 | €2,751,374 | €2,958,854 | +€207,480 | +7.5% |
| Cash at bank and in hand | 54/58 | €78,569 | €163,544 | +€84,976 | +108% |
| Deferred charges and accrued income | 490/1 | €16 | €198 | +€182 | +1,128% |
| Total equity and liabilities | 10/49 | €5,592,176 | €5,758,082 | +€165,906 | +3.0% |
| Equity | 10/15 | €5,555,091 | €5,757,917 | +€202,826 | +3.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €5,536,541 | €5,739,367 | +€202,826 | +3.7% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €5,526,541 | €5,729,367 | +€202,826 | +3.7% |
| Amounts payable | 17/49 | €37,085 | €164 | -€36,920 | -99.6% |
| Amounts payable after more than one year | 17 | €22,251 | €0 | -€22,251 | -100% |
| Financial debts | 170/4 | €22,251 | €0 | -€22,251 | -100% |
| Amounts payable within one year | 42/48 | €14,834 | €164 | -€14,670 | -98.9% |
| Current portion of amounts payable after more than one year | 42 | €14,834 | €0 | -€14,834 | -100% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €164 | +€164 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,127 | €17,970 | -€11,158 | -38.3% |
| Other operating charges | 640/8 | €4,812 | €4,582 | -€230 | -4.8% |
| Gross operating margin | 9900 | -€3,676 | €131,713 | +€135,389 | |
| Operating profit (loss) | 9901 | -€37,615 | €109,161 | +€146,777 | |
| Financial income | 75/76B | €243,815 | €189,811 | -€54,004 | -22.1% |
| Recurring financial income | 75 | €243,815 | €189,811 | -€54,004 | -22.1% |
| Financial charges | 65/66B | €3,738 | €1,494 | -€2,244 | -60.0% |
| Recurring financial charges | 65 | €3,738 | €1,494 | -€2,244 | -60.0% |
| Profit (loss) for the period before taxes | 9903 | €202,462 | €297,478 | +€95,017 | +46.9% |
| Income taxes | 67/77 | €30,295 | €94,652 | +€64,357 | +212% |
| Profit (loss) for the period | 9904 | €172,167 | €202,826 | +€30,660 | +17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €172,167 | €202,826 | +€30,660 | +17.8% |
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 29 October 2026 via checked.be.