WOEMIZ: 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.
WOEMIZ
Largest movements
- Cash +€21,375
up €21,375 (+39.5%), from €54,058 to €75,433
mainly Net result for the year (+€11,502) and Investment in fixed assets (net) (+€5,227)
- Tangible fixed assets -€7,308
down €7,308 (-47.2%), from €15,474 to €8,165
of which Plant, machinery and equipment: -€5,087
- Stocks and contracts -€4,044
down €4,044 (-100%), from €4,044 to €0
- Reserves +€11,502
up €11,502 (+117%), from €9,843 to €21,345
of which Distributable reserves: +€11,502
- Trade debts -€3,860
down €3,860 (-99.4%), from €3,882 to €23
- Other debts +€1,356
up €1,356 (+4.3%), from €31,800 to €33,156
- Accrued charges and deferred income +€1,045
new in 2025: €1,045
- Gross operating margin -€17,893
down €17,893 (-44.8%), from €39,934 to €22,042
- Other operating charges -€2,106
down €2,106 (-56.0%), from €3,758 to €1,652
- Depreciation -€819
down €819 (-26.9%), from €3,041 to €2,222
- Financial charges -€698
down €698 (-39.7%), from €1,759 to €1,061
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 | €75,754 | €85,982 | +€10,228 | +13.5% |
| Fixed assets | 21/28 | €15,614 | €8,165 | -€7,448 | -47.7% |
| Tangible fixed assets | 22/27 | €15,474 | €8,165 | -€7,308 | -47.2% |
| Plant, machinery and equipment | 23 | €5,087 | €0 | -€5,087 | -100% |
| Furniture and vehicles | 24 | €10,387 | €8,165 | -€2,222 | -21.4% |
| Financial fixed assets | 28 | €140 | €0 | -€140 | -100% |
| Current assets | 29/58 | €60,140 | €77,816 | +€17,676 | +29.4% |
| Stocks and contracts in progress | 3 | €4,044 | €0 | -€4,044 | -100% |
| Stocks | 30/36 | €4,044 | €0 | -€4,044 | -100% |
| Amounts receivable within one year | 40/41 | €0 | €460 | +€460 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €460 | +€460 | |
| Cash at bank and in hand | 54/58 | €54,058 | €75,433 | +€21,375 | +39.5% |
| Deferred charges and accrued income | 490/1 | €2,038 | €1,923 | -€115 | -5.7% |
| Total equity and liabilities | 10/49 | €75,754 | €85,982 | +€10,228 | +13.5% |
| Equity | 10/15 | €28,435 | €39,937 | +€11,502 | +40.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €9,843 | €21,345 | +€11,502 | +117% |
| Non-distributable reserves | 130/1 | €1,695 | €1,695 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,695 | €1,695 | = | 0.0% |
| Distributable reserves | 133 | €8,147 | €19,650 | +€11,502 | +141% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €47,319 | €46,045 | -€1,275 | -2.7% |
| Amounts payable within one year | 42/48 | €47,319 | €45,000 | -€2,319 | -4.9% |
| Trade debts | 44 | €3,882 | €23 | -€3,860 | -99.4% |
| Suppliers | 440/4 | €3,882 | €23 | -€3,860 | -99.4% |
| Taxes, remuneration and social security | 45 | €11,637 | €11,822 | +€184 | +1.6% |
| Taxes | 450/3 | €10,246 | €11,822 | +€1,576 | +15.4% |
| Remuneration and social security | 454/9 | €1,391 | €0 | -€1,391 | -100% |
| Other amounts payable | 47/48 | €31,800 | €33,156 | +€1,356 | +4.3% |
| Accrued charges and deferred income | 492/3 | - | €1,045 | +€1,045 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,041 | €2,222 | -€819 | -26.9% |
| Other operating charges | 640/8 | €3,758 | €1,652 | -€2,106 | -56.0% |
| Non-recurring operating charges | 66A | - | €140 | +€140 | |
| Gross operating margin | 9900 | €39,934 | €22,042 | -€17,893 | -44.8% |
| Operating profit (loss) | 9901 | €33,135 | €18,028 | -€15,107 | -45.6% |
| Financial income | 75/76B | €699 | €681 | -€19 | -2.6% |
| Recurring financial income | 75 | €699 | €681 | -€19 | -2.6% |
| Financial charges | 65/66B | €1,759 | €1,061 | -€698 | -39.7% |
| Recurring financial charges | 65 | €1,759 | €1,061 | -€698 | -39.7% |
| Profit (loss) for the period before taxes | 9903 | €32,075 | €17,648 | -€14,427 | -45.0% |
| Income taxes | 67/77 | €5,838 | €6,145 | +€308 | +5.3% |
| Profit (loss) for the period | 9904 | €26,238 | €11,502 | -€14,735 | -56.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,238 | €11,502 | -€14,735 | -56.2% |
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.