WOHERIS: what changed
Two fiscal 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.
WOHERIS
Largest movements
- Receivables within one year +€29,518
up €29,518 (+28.9%), from €102,294 to €131,812
of which Trade receivables: +€26,580
- Cash -€17,780
down €17,780 (-56.5%), from €31,476 to €13,696
mainly Other debts (-€160,936) and Contributions, distributions and other (-€139,285)
- Financial fixed assets +€12,000
up €12,000 (+2.0%), from €589,900 to €601,900
- Trade debts +€247,727
up €247,727, from €0 to €247,727
- Other debts -€160,936
down €160,936 (-45.0%), from €357,489 to €196,553
- Debts after one year -€68,317
down €68,317 (-13.0%), from €526,978 to €458,661
- Gross operating margin -€19,706
down €19,706 (-11.0%), from €179,202 to €159,495
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
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 | €1,068,992 | €1,093,180 | +€24,188 | +2.3% |
| Fixed assets | 21/28 | €934,397 | €946,817 | +€12,420 | +1.3% |
| Intangible fixed assets | 21 | €1,517 | €1,379 | -€138 | -9.1% |
| Tangible fixed assets | 22/27 | €342,980 | €343,538 | +€558 | +0.2% |
| Land and buildings | 22 | €338,740 | €340,358 | +€1,618 | +0.5% |
| Furniture and vehicles | 24 | €4,240 | €3,180 | -€1,060 | -25.0% |
| Financial fixed assets | 28 | €589,900 | €601,900 | +€12,000 | +2.0% |
| Current assets | 29/58 | €134,596 | €146,363 | +€11,767 | +8.7% |
| Amounts receivable within one year | 40/41 | €102,294 | €131,812 | +€29,518 | +28.9% |
| Trade receivables | 40 | €64,955 | €91,535 | +€26,580 | +40.9% |
| Other amounts receivable | 41 | €37,338 | €40,276 | +€2,938 | +7.9% |
| Cash at bank and in hand | 54/58 | €31,476 | €13,696 | -€17,780 | -56.5% |
| Deferred charges and accrued income | 490/1 | €826 | €855 | +€29 | +3.5% |
| Total equity and liabilities | 10/49 | €1,068,992 | €1,093,180 | +€24,188 | +2.3% |
| Equity | 10/15 | €105,435 | €105,435 | = | 0.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €84,975 | €84,975 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Distributable reserves | 133 | €84,975 | €84,975 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €963,557 | €987,745 | +€24,188 | +2.5% |
| Amounts payable after more than one year | 17 | €526,978 | €458,661 | -€68,317 | -13.0% |
| Financial debts | 170/4 | €526,978 | €458,661 | -€68,317 | -13.0% |
| Amounts payable within one year | 42/48 | €435,629 | €529,083 | +€93,454 | +21.5% |
| Current portion of amounts payable after more than one year | 42 | €78,140 | €82,703 | +€4,562 | +5.8% |
| Financial debts | 43 | - | €2,101 | +€2,101 | |
| Credit institutions | 430/8 | - | €2,101 | +€2,101 | |
| Trade debts | 44 | €0 | €247,727 | +€247,727 | |
| Suppliers | 440/4 | €0 | €247,727 | +€247,727 | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €357,489 | €196,553 | -€160,936 | -45.0% |
| Accrued charges and deferred income | 492/3 | €950 | €0 | -€950 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,757 | €8,349 | +€592 | +7.6% |
| Other operating charges | 640/8 | €938 | €1,543 | +€605 | +64.5% |
| Gross operating margin | 9900 | €179,202 | €159,495 | -€19,706 | -11.0% |
| Operating profit (loss) | 9901 | €170,507 | €149,603 | -€20,904 | -12.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €9,866 | €10,317 | +€451 | +4.6% |
| Recurring financial charges | 65 | €9,866 | €10,317 | +€451 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €160,641 | €139,286 | -€21,355 | -13.3% |
| Income taxes | 67/77 | €8 | €1 | -€7 | -93.3% |
| Profit (loss) for the period | 9904 | €160,633 | €139,285 | -€21,348 | -13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €160,633 | €139,285 | -€21,348 | -13.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.