WODAN RUMES: 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.
WODAN RUMES
Largest movements
- Cash -€34,308
down €34,308 (-93.4%), from €36,735 to €2,427
mainly Tax, wage and social debts (-€20,638) and Debts after one year (-€19,614)
- Tangible fixed assets -€10,048
down €10,048 (-3.4%), from €292,882 to €282,835
of which Plant, machinery and equipment: -€5,110
- Tax, wage and social debts -€20,638
down €20,638 (-60.1%), from €34,339 to €13,701
- Debts after one year -€19,614
down €19,614 (-10.3%), from €190,016 to €170,402
- Trade debts +€5,408
up €5,408 (+203%), from €2,668 to €8,076
- Other debts -€4,513
down €4,513 (-21.1%), from €21,377 to €16,865
- Depreciation -€31,322
down €31,322 (-64.2%), from €48,810 to €17,488
- Gross operating margin -€19,429
down €19,429 (-36.1%), from €53,862 to €34,433
- Financial charges +€2,031
up €2,031 (+20.8%), from €9,765 to €11,796
- Taxes +€2,005
up €2,005 (+174%), from €1,153 to €3,158
- Other operating charges +€1,835
up €1,835 (+64.5%), from €2,845 to €4,680
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 | €401,706 | €359,449 | -€42,257 | -10.5% |
| Fixed assets | 21/28 | €294,577 | €284,530 | -€10,048 | -3.4% |
| Tangible fixed assets | 22/27 | €292,882 | €282,835 | -€10,048 | -3.4% |
| Land and buildings | 22 | €275,913 | €273,223 | -€2,690 | -1.0% |
| Plant, machinery and equipment | 23 | €14,722 | €9,612 | -€5,110 | -34.7% |
| Furniture and vehicles | 24 | €2,248 | €0 | -€2,248 | -100% |
| Financial fixed assets | 28 | €1,695 | €1,695 | = | 0.0% |
| Current assets | 29/58 | €107,128 | €74,919 | -€32,209 | -30.1% |
| Stocks and contracts in progress | 3 | €56,051 | €57,610 | +€1,559 | +2.8% |
| Stocks | 30/36 | €56,051 | €57,610 | +€1,559 | +2.8% |
| Amounts receivable within one year | 40/41 | €11,546 | €13,429 | +€1,883 | +16.3% |
| Trade receivables | 40 | €0 | €1,815 | +€1,815 | |
| Other amounts receivable | 41 | €11,546 | €11,614 | +€68 | +0.6% |
| Cash at bank and in hand | 54/58 | €36,735 | €2,427 | -€34,308 | -93.4% |
| Deferred charges and accrued income | 490/1 | €2,796 | €1,453 | -€1,344 | -48.1% |
| Total equity and liabilities | 10/49 | €401,706 | €359,449 | -€42,257 | -10.5% |
| Equity | 10/15 | €134,234 | €130,606 | -€3,628 | -2.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €128,034 | €124,406 | -€3,628 | -2.8% |
| Distributable reserves | 133 | €128,034 | €124,406 | -€3,628 | -2.8% |
| Amounts payable | 17/49 | €267,472 | €228,843 | -€38,629 | -14.4% |
| Amounts payable after more than one year | 17 | €190,016 | €170,402 | -€19,614 | -10.3% |
| Financial debts | 170/4 | €190,016 | €170,402 | -€19,614 | -10.3% |
| Amounts payable within one year | 42/48 | €77,456 | €58,441 | -€19,015 | -24.5% |
| Current portion of amounts payable after more than one year | 42 | €18,847 | €19,614 | +€767 | +4.1% |
| Financial debts | 43 | €225 | €186 | -€39 | -17.4% |
| Credit institutions | 430/8 | €225 | €186 | -€39 | -17.4% |
| Trade debts | 44 | €2,668 | €8,076 | +€5,408 | +203% |
| Suppliers | 440/4 | €2,668 | €8,076 | +€5,408 | +203% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €34,339 | €13,701 | -€20,638 | -60.1% |
| Taxes | 450/3 | €34,339 | €13,701 | -€20,638 | -60.1% |
| Other amounts payable | 47/48 | €21,377 | €16,865 | -€4,513 | -21.1% |
| Remuneration, social security and pensions | 62 | €929 | €972 | +€43 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,810 | €17,488 | -€31,322 | -64.2% |
| Other operating charges | 640/8 | €2,845 | €4,680 | +€1,835 | +64.5% |
| Gross operating margin | 9900 | €53,862 | €34,433 | -€19,429 | -36.1% |
| Operating profit (loss) | 9901 | €1,278 | €11,293 | +€10,015 | +784% |
| Financial income | 75/76B | €164 | €34 | -€131 | -79.6% |
| Recurring financial income | 75 | €164 | €34 | -€131 | -79.6% |
| Financial charges | 65/66B | €9,765 | €11,796 | +€2,031 | +20.8% |
| Recurring financial charges | 65 | €9,765 | €11,796 | +€2,031 | +20.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,323 | -€470 | +€7,853 | +94.4% |
| Income taxes | 67/77 | €1,153 | €3,158 | +€2,005 | +174% |
| Profit (loss) for the period | 9904 | -€9,476 | -€3,628 | +€5,848 | +61.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,476 | -€3,628 | +€5,848 | +61.7% |
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 19 October 2026 via checked.be.