WODARINI: 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.
WODARINI
Largest movements
- Cash +€18,064
up €18,064 (+43.3%), from €41,683 to €59,747
mainly Net result for the year (+€28,624) and Depreciation (+€15,201)
- Tangible fixed assets -€13,982
down €13,982 (-34.4%), from €40,672 to €26,689
of which Furniture and vehicles: -€11,860
- Receivables within one year +€8,657
up €8,657 (+126%), from €6,845 to €15,502
of which Other amounts receivable: +€7,375
- Stocks and contracts +€6,650
up €6,650 (+81.8%), from €8,130 to €14,780
- Deferred charges and accrued income -€5,659
down €5,659 (-85.1%), from €6,650 to €991
- Reserves +€28,600
up €28,600 (+47.6%), from €60,136 to €88,736
- Trade debts -€11,406
down €11,406 (-50.7%), from €22,478 to €11,072
- Gross operating margin +€20,284
up €20,284 (+59.6%), from €34,018 to €54,302
- Taxes +€4,074
up €4,074 (+92.6%), from €4,398 to €8,472
- Depreciation +€2,646
up €2,646 (+21.1%), from €12,556 to €15,201
- Other operating charges +€737
up €737 (+320%), from €230 to €967
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 | €106,809 | €122,117 | +€15,307 | +14.3% |
| Fixed assets | 21/28 | €43,503 | €31,098 | -€12,405 | -28.5% |
| Intangible fixed assets | 21 | - | €1,577 | +€1,577 | |
| Tangible fixed assets | 22/27 | €40,672 | €26,689 | -€13,982 | -34.4% |
| Plant, machinery and equipment | 23 | €1,655 | €1,205 | -€450 | -27.2% |
| Furniture and vehicles | 24 | €19,397 | €7,538 | -€11,860 | -61.1% |
| Other tangible fixed assets | 26 | €19,620 | €17,947 | -€1,673 | -8.5% |
| Financial fixed assets | 28 | €2,831 | €2,831 | = | 0.0% |
| Current assets | 29/58 | €63,307 | €91,019 | +€27,713 | +43.8% |
| Stocks and contracts in progress | 3 | €8,130 | €14,780 | +€6,650 | +81.8% |
| Stocks | 30/36 | €8,130 | €14,780 | +€6,650 | +81.8% |
| Amounts receivable within one year | 40/41 | €6,845 | €15,502 | +€8,657 | +126% |
| Trade receivables | 40 | €4,567 | €5,850 | +€1,283 | +28.1% |
| Other amounts receivable | 41 | €2,277 | €9,652 | +€7,375 | +324% |
| Cash at bank and in hand | 54/58 | €41,683 | €59,747 | +€18,064 | +43.3% |
| Deferred charges and accrued income | 490/1 | €6,650 | €991 | -€5,659 | -85.1% |
| Total equity and liabilities | 10/49 | €106,809 | €122,117 | +€15,307 | +14.3% |
| Equity | 10/15 | €80,156 | €108,780 | +€28,624 | +35.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €60,136 | €88,736 | +€28,600 | +47.6% |
| Distributable reserves | 133 | €60,136 | €88,736 | +€28,600 | +47.6% |
| Profit (loss) carried forward | 14 | €20 | €44 | +€24 | +118% |
| Amounts payable | 17/49 | €26,653 | €13,337 | -€13,316 | -50.0% |
| Amounts payable after more than one year | 17 | €200 | €200 | = | 0.0% |
| Other amounts payable | 178/9 | €200 | €200 | = | 0.0% |
| Amounts payable within one year | 42/48 | €26,453 | €13,137 | -€13,316 | -50.3% |
| Trade debts | 44 | €22,478 | €11,072 | -€11,406 | -50.7% |
| Suppliers | 440/4 | €22,478 | €11,072 | -€11,406 | -50.7% |
| Taxes, remuneration and social security | 45 | €2,783 | €2,065 | -€718 | -25.8% |
| Taxes | 450/3 | €301 | €1,857 | +€1,556 | +518% |
| Remuneration and social security | 454/9 | €2,482 | €208 | -€2,274 | -91.6% |
| Other amounts payable | 47/48 | €1,192 | - | -€1,192 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,556 | €15,201 | +€2,646 | +21.1% |
| Other operating charges | 640/8 | €230 | €967 | +€737 | +320% |
| Gross operating margin | 9900 | €34,018 | €54,302 | +€20,284 | +59.6% |
| Operating profit (loss) | 9901 | €21,232 | €38,134 | +€16,902 | +79.6% |
| Financial income | 75/76B | €87 | €272 | +€185 | +212% |
| Recurring financial income | 75 | €87 | €272 | +€185 | +212% |
| Financial charges | 65/66B | €1,068 | €1,310 | +€242 | +22.7% |
| Recurring financial charges | 65 | €1,068 | €1,310 | +€242 | +22.7% |
| Profit (loss) for the period before taxes | 9903 | €20,252 | €37,096 | +€16,844 | +83.2% |
| Income taxes | 67/77 | €4,398 | €8,472 | +€4,074 | +92.6% |
| Profit (loss) for the period | 9904 | €15,854 | €28,624 | +€12,770 | +80.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,854 | €28,624 | +€12,770 | +80.6% |
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.