WODI: 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.
WODI
Largest movements
- Tangible fixed assets -€24,553
down €24,553 (-7.4%), from €332,211 to €307,658
of which Plant, machinery and equipment: -€15,787
- Receivables within one year +€14,754
up €14,754 (+3,568%), from €413 to €15,167
- Debts after one year -€28,555
down €28,555 (-10.3%), from €277,288 to €248,733
- Trade debts +€27,665
up €27,665 (+288%), from €9,614 to €37,280
- Other debts -€7,459
down €7,459 (-5.6%), from €132,351 to €124,892
- Gross operating margin -€24,066
down €24,066 (-32.6%), from €73,922 to €49,855
- Financial charges -€13,504
down €13,504 (-64.2%), from €21,032 to €7,529
- Other operating charges -€1,585
down €1,585 (-43.4%), from €3,650 to €2,065
- Financial income -€921
down €921 (-82.3%), from €1,120 to €199
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 | €557,136 | €543,089 | -€14,047 | -2.5% |
| Formation expenses | 20 | €362 | - | -€362 | |
| Fixed assets | 21/28 | €332,211 | €307,658 | -€24,553 | -7.4% |
| Tangible fixed assets | 22/27 | €332,211 | €307,658 | -€24,553 | -7.4% |
| Land and buildings | 22 | €179,154 | €173,256 | -€5,898 | -3.3% |
| Plant, machinery and equipment | 23 | €150,190 | €134,403 | -€15,787 | -10.5% |
| Furniture and vehicles | 24 | €2,040 | - | -€2,040 | |
| Other tangible fixed assets | 26 | €827 | - | -€827 | |
| Current assets | 29/58 | €224,562 | €235,431 | +€10,868 | +4.8% |
| Stocks and contracts in progress | 3 | €205,225 | €200,240 | -€4,985 | -2.4% |
| Stocks | 30/36 | €205,225 | €200,240 | -€4,985 | -2.4% |
| Amounts receivable within one year | 40/41 | €413 | €15,167 | +€14,754 | +3,568% |
| Trade receivables | 40 | €413 | €15,167 | +€14,754 | +3,568% |
| Cash at bank and in hand | 54/58 | €17,784 | €18,197 | +€413 | +2.3% |
| Deferred charges and accrued income | 490/1 | €1,139 | €1,826 | +€687 | +60.3% |
| Total equity and liabilities | 10/49 | €557,136 | €543,089 | -€14,047 | -2.5% |
| Equity | 10/15 | €78,224 | €80,563 | +€2,340 | +3.0% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €51,872 | €51,872 | = | 0.0% |
| Distributable reserves | 133 | €51,872 | €51,872 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,648 | -€2,308 | +€2,340 | +50.3% |
| Amounts payable | 17/49 | €478,912 | €462,526 | -€16,387 | -3.4% |
| Amounts payable after more than one year | 17 | €277,288 | €248,733 | -€28,555 | -10.3% |
| Financial debts | 170/4 | €277,288 | €248,733 | -€28,555 | -10.3% |
| Amounts payable within one year | 42/48 | €201,625 | €213,793 | +€12,168 | +6.0% |
| Current portion of amounts payable after more than one year | 42 | €29,487 | €28,555 | -€932 | -3.2% |
| Trade debts | 44 | €9,614 | €37,280 | +€27,665 | +288% |
| Suppliers | 440/4 | €9,614 | €37,280 | +€27,665 | +288% |
| Advances received on contracts in progress | 46 | €13,278 | €11,503 | -€1,775 | -13.4% |
| Taxes, remuneration and social security | 45 | €16,895 | €11,564 | -€5,332 | -31.6% |
| Taxes | 450/3 | €15,654 | €10,417 | -€5,238 | -33.5% |
| Remuneration and social security | 454/9 | €1,241 | €1,147 | -€94 | -7.6% |
| Other amounts payable | 47/48 | €132,351 | €124,892 | -€7,459 | -5.6% |
| Remuneration, social security and pensions | 62 | €11,560 | €11,465 | -€95 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,711 | €24,915 | +€205 | +0.8% |
| Other operating charges | 640/8 | €3,650 | €2,065 | -€1,585 | -43.4% |
| Gross operating margin | 9900 | €73,922 | €49,855 | -€24,066 | -32.6% |
| Operating profit (loss) | 9901 | €34,001 | €11,410 | -€22,591 | -66.4% |
| Financial income | 75/76B | €1,120 | €199 | -€921 | -82.3% |
| Recurring financial income | 75 | €1,120 | €199 | -€921 | -82.3% |
| Financial charges | 65/66B | €21,032 | €7,529 | -€13,504 | -64.2% |
| Recurring financial charges | 65 | €21,032 | €7,529 | -€13,504 | -64.2% |
| Profit (loss) for the period before taxes | 9903 | €14,088 | €4,080 | -€10,008 | -71.0% |
| Income taxes | 67/77 | €1,318 | €1,740 | +€422 | +32.0% |
| Profit (loss) for the period | 9904 | €12,770 | €2,340 | -€10,430 | -81.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,770 | €2,340 | -€10,430 | -81.7% |
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 14 October 2026 via checked.be.