WOJAC: 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.
WOJAC
Largest movements
- Cash -€42,361
no longer reported in 2025 (was €42,361)
mainly Accrued charges and deferred income (-€59,603) and Other debts (-€39,785)
- Accrued charges and deferred income -€59,603
no longer reported in 2025 (was €59,603)
- Profit (loss) carried forward +€56,877
up €56,877 (+9.1%), from -€624,942 to -€568,065
- Other debts -€39,785
down €39,785 (-29.1%), from €136,517 to €96,731
- Financial income +€52,496
up €52,496 (+738.7%), from €7,107 to €59,603
- Financial charges -€26,944
down €26,944 (-99.3%), from €27,131 to €188
- Gross operating margin +€7,752
up €7,752 (+75.3%), from -€10,290 to -€2,538
- Other operating charges -€118
no longer reported in 2025 (was €118)
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 | €1,425,122 | €1,382,611 | -€42,511 | -3.0% |
| Fixed assets | 21/28 | €1,197,984 | €1,197,834 | -€150 | 0.0% |
| Financial fixed assets | 28 | €1,197,984 | €1,197,834 | -€150 | 0.0% |
| Current assets | 29/58 | €227,138 | €184,777 | -€42,361 | -18.6% |
| Amounts receivable after more than one year | 29 | €184,777 | €184,777 | = | 0.0% |
| Other amounts receivable | 291 | €184,777 | €184,777 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €42,361 | - | -€42,361 | |
| Total equity and liabilities | 10/49 | €1,425,122 | €1,382,611 | -€42,511 | -3.0% |
| Equity | 10/15 | €1,029,003 | €1,085,880 | +€56,877 | +5.5% |
| Contributions | 10/11 | €1,650,000 | €1,650,000 | = | 0.0% |
| Reserves | 13 | €3,945 | €3,945 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,945 | €3,945 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,945 | €3,945 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€624,942 | -€568,065 | +€56,877 | +9.1% |
| Amounts payable | 17/49 | €396,119 | €296,731 | -€99,388 | -25.1% |
| Amounts payable after more than one year | 17 | €200,000 | €200,000 | = | 0.0% |
| Other amounts payable | 178/9 | €200,000 | €200,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €136,517 | €96,731 | -€39,785 | -29.1% |
| Other amounts payable | 47/48 | €136,517 | €96,731 | -€39,785 | -29.1% |
| Accrued charges and deferred income | 492/3 | €59,603 | - | -€59,603 | |
| Other operating charges | 640/8 | €118 | - | -€118 | |
| Gross operating margin | 9900 | -€10,290 | -€2,538 | +€7,752 | +75.3% |
| Operating profit (loss) | 9901 | -€10,408 | -€2,538 | +€7,870 | +75.6% |
| Financial income | 75/76B | €7,107 | €59,603 | +€52,496 | +738.7% |
| Recurring financial income | 75 | €7,107 | €59,603 | +€52,496 | +738.7% |
| Financial charges | 65/66B | €27,131 | €188 | -€26,944 | -99.3% |
| Recurring financial charges | 65 | €27,131 | €188 | -€26,944 | -99.3% |
| Profit (loss) for the period before taxes | 9903 | -€30,433 | €56,877 | +€87,310 | |
| Profit (loss) for the period | 9904 | -€30,433 | €56,877 | +€87,310 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,433 | €56,877 | +€87,310 |
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 10 October 2026 via checked.be.