WODAPE: 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.
WODAPE
Largest movements
- Receivables within one year +€5,033
up €5,033 (+722.1%), from €697 to €5,730
of which Trade receivables: +€4,733
- Debts after one year -€41,110
down €41,110 (-43.9%), from €93,703 to €52,593
- Profit (loss) carried forward +€29,876
up €29,876 (+30.6%), from €97,540 to €127,416
- Other debts +€13,100
up €13,100 (+227.9%), from €5,747 to €18,847
- Gross operating margin +€2,663
up €2,663 (+6.2%), from €42,823 to €45,486
- Other operating charges -€1,010
down €1,010 (-68.6%), from €1,472 to €462
- Taxes +€746
up €746 (+7.4%), from €10,129 to €10,875
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €310,697 | €315,730 | +€5,033 | +1.6% |
| Fixed assets | 21/28 | €310,000 | €310,000 | = | 0.0% |
| Financial fixed assets | 28 | €310,000 | €310,000 | = | 0.0% |
| Current assets | 29/58 | €697 | €5,730 | +€5,033 | +722.1% |
| Amounts receivable within one year | 40/41 | €697 | €5,730 | +€5,033 | +722.1% |
| Trade receivables | 40 | €697 | €5,430 | +€4,733 | +679.1% |
| Other amounts receivable | 41 | - | €300 | +€300 | |
| Total equity and liabilities | 10/49 | €310,697 | €315,730 | +€5,033 | +1.6% |
| Equity | 10/15 | €132,540 | €162,416 | +€29,876 | +22.5% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,540 | €127,416 | +€29,876 | +30.6% |
| Amounts payable | 17/49 | €178,157 | €153,314 | -€24,843 | -13.9% |
| Amounts payable after more than one year | 17 | €93,703 | €52,593 | -€41,110 | -43.9% |
| Financial debts | 170/4 | €93,703 | €52,593 | -€41,110 | -43.9% |
| Amounts payable within one year | 42/48 | €84,454 | €100,721 | +€16,267 | +19.3% |
| Current portion of amounts payable after more than one year | 42 | €41,252 | €42,585 | +€1,333 | +3.2% |
| Financial debts | 43 | €4,576 | €4,318 | -€258 | -5.6% |
| Credit institutions | 430/8 | €4,576 | €4,318 | -€258 | -5.6% |
| Trade debts | 44 | €1,538 | €2,144 | +€606 | +39.4% |
| Suppliers | 440/4 | €1,538 | €2,144 | +€606 | +39.4% |
| Taxes, remuneration and social security | 45 | €31,341 | €32,827 | +€1,486 | +4.7% |
| Taxes | 450/3 | €31,341 | €32,827 | +€1,486 | +4.7% |
| Other amounts payable | 47/48 | €5,747 | €18,847 | +€13,100 | +227.9% |
| Other operating charges | 640/8 | €1,472 | €462 | -€1,010 | -68.6% |
| Gross operating margin | 9900 | €42,823 | €45,486 | +€2,663 | +6.2% |
| Operating profit (loss) | 9901 | €41,351 | €45,024 | +€3,673 | +8.9% |
| Financial charges | 65/66B | €4,181 | €4,273 | +€92 | +2.2% |
| Recurring financial charges | 65 | €4,181 | €4,273 | +€92 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €37,170 | €40,751 | +€3,581 | +9.6% |
| Income taxes | 67/77 | €10,129 | €10,875 | +€746 | +7.4% |
| Profit (loss) for the period | 9904 | €27,041 | €29,876 | +€2,835 | +10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,041 | €29,876 | +€2,835 | +10.5% |
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 12 October 2026 via checked.be.