Wohnatelier: 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.
Wohnatelier
Largest movements
- Receivables within one year +€161,572
up €161,572 (+1,002%), from €16,123 to €177,695
of which Trade receivables: +€162,150
- Cash -€59,916
down €59,916 (-31.9%), from €187,632 to €127,716
mainly Receivables within one year (-€161,572) and Investment in fixed assets (net) (-€70,144)
- Current investments -€50,000
down €50,000 (-100%), from €50,000 to €0
- Tangible fixed assets -€18,554
down €18,554 (-6.0%), from €310,620 to €292,066
of which Plant, machinery and equipment: -€10,023
- Stocks and contracts -€17,166
down €17,166 (-15.5%), from €110,496 to €93,330
of which Stocks: -€17,166
- Tax, wage and social debts -€41,426
down €41,426 (-57.9%), from €71,505 to €30,080
of which Taxes: -€38,560
- Trade debts +€21,907
up €21,907 (+45.8%), from €47,860 to €69,767
- Advances received +€17,578
up €17,578 (+20.6%), from €85,197 to €102,775
- Current portion of long-term debt +€9,074
up €9,074 (+88.1%), from €10,294 to €19,368
- Profit (loss) carried forward +€8,993
up €8,993 (+3.0%), from €303,601 to €312,593
- Turnover -€1.3m
no longer reported in 2025 (was €1.3m)
- Purchases and services -€999,390
no longer reported in 2025 (was €999,390)
- Staff costs +€26,458
up €26,458 (+10.6%), from €250,246 to €276,704
- Depreciation +€13,496
up €13,496 (+17.9%), from €75,517 to €89,013
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 | €681,171 | €702,631 | +€21,459 | +3.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €310,935 | €292,066 | -€18,870 | -6.1% |
| Intangible fixed assets | 21 | €316 | €0 | -€316 | -100% |
| Tangible fixed assets | 22/27 | €310,620 | €292,066 | -€18,554 | -6.0% |
| Land and buildings | 22 | €86,925 | €79,213 | -€7,712 | -8.9% |
| Plant, machinery and equipment | 23 | €85,139 | €75,115 | -€10,023 | -11.8% |
| Furniture and vehicles | 24 | €126,618 | €128,784 | +€2,166 | +1.7% |
| Leasing and similar rights | 25 | €11,939 | €8,954 | -€2,985 | -25.0% |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €370,236 | €410,565 | +€40,329 | +10.9% |
| Stocks and contracts in progress | 3 | €110,496 | €93,330 | -€17,166 | -15.5% |
| Stocks | 30/36 | €110,496 | €93,330 | -€17,166 | -15.5% |
| Contracts in progress | 37 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €16,123 | €177,695 | +€161,572 | +1,002% |
| Trade receivables | 40 | €15,545 | €177,695 | +€162,150 | +1,043% |
| Other amounts receivable | 41 | €578 | €0 | -€578 | -100% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100% |
| Cash at bank and in hand | 54/58 | €187,632 | €127,716 | -€59,916 | -31.9% |
| Deferred charges and accrued income | 490/1 | €5,985 | €11,824 | +€5,839 | +97.6% |
| Total equity and liabilities | 10/49 | €681,171 | €702,631 | +€21,459 | +3.2% |
| Equity | 10/15 | €359,661 | €368,653 | +€8,993 | +2.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €49,860 | €49,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | €0 | = | |
| Reserves not available under the articles | 1311 | €0 | €0 | = | |
| Distributable reserves | 133 | €49,860 | €49,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €303,601 | €312,593 | +€8,993 | +3.0% |
| Amounts payable | 17/49 | €321,511 | €333,977 | +€12,467 | +3.9% |
| Amounts payable after more than one year | 17 | €100,000 | €108,238 | +€8,238 | +8.2% |
| Financial debts | 170/4 | €100,000 | €108,238 | +€8,238 | +8.2% |
| Amounts payable within one year | 42/48 | €214,856 | €221,990 | +€7,134 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €10,294 | €19,368 | +€9,074 | +88.1% |
| Trade debts | 44 | €47,860 | €69,767 | +€21,907 | +45.8% |
| Suppliers | 440/4 | €47,860 | €69,767 | +€21,907 | +45.8% |
| Advances received on contracts in progress | 46 | €85,197 | €102,775 | +€17,578 | +20.6% |
| Taxes, remuneration and social security | 45 | €71,505 | €30,080 | -€41,426 | -57.9% |
| Taxes | 450/3 | €58,917 | €20,357 | -€38,560 | -65.4% |
| Remuneration and social security | 454/9 | €12,588 | €9,723 | -€2,865 | -22.8% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | €6,655 | €3,750 | -€2,905 | -43.7% |
| Turnover | 70 | €1,349,195 | - | -€1.3m | |
| Goods, raw materials, services and sundry goods | 60/61 | €999,390 | - | -€999,390 | |
| Remuneration, social security and pensions | 62 | €250,246 | €276,704 | +€26,458 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,517 | €89,013 | +€13,496 | +17.9% |
| Other operating charges | 640/8 | €4,079 | €13,218 | +€9,138 | +224% |
| Non-recurring operating charges | 66A | €189 | €0 | -€189 | -100% |
| Gross operating margin | 9900 | €362,039 | €373,405 | +€11,366 | +3.1% |
| Operating profit (loss) | 9901 | €32,007 | -€5,530 | -€37,537 | |
| Financial income | 75/76B | €20,962 | €23,977 | +€3,015 | +14.4% |
| Recurring financial income | 75 | €20,962 | €23,977 | +€3,015 | +14.4% |
| Financial charges | 65/66B | €2,241 | €3,187 | +€946 | +42.2% |
| Recurring financial charges | 65 | €2,241 | €3,187 | +€946 | +42.2% |
| Profit (loss) for the period before taxes | 9903 | €50,728 | €15,260 | -€35,468 | -69.9% |
| Income taxes | 67/77 | €11,739 | €6,268 | -€5,472 | -46.6% |
| Profit (loss) for the period | 9904 | €38,989 | €8,993 | -€29,996 | -76.9% |
| Profit (loss) for the period to be appropriated | 9905 | €38,989 | €8,993 | -€29,996 | -76.9% |
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 15 October 2026 via checked.be.