WOJDA SURGERY: 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.
WOJDA SURGERY
Largest movements
- Cash +€134,235
up €134,235 (+198.1%), from €67,761 to €201,996
mainly Net result for the year (+€65,464) and Other debts (+€47,750)
- Tangible fixed assets +€3,032
new in 2025: €3,032
of which Plant, machinery and equipment: +€2,132
- Profit (loss) carried forward +€65,464
up €65,464 (+325.0%), from €20,144 to €85,608
- Other debts +€47,750
up €47,750 (+131.8%), from €36,218 to €83,967
- Tax, wage and social debts +€18,405
up €18,405 (+287.6%), from €6,400 to €24,805
- Trade debts +€5,648
new in 2025: €5,648
- Gross operating margin +€59,041
up €59,041 (+222.4%), from €26,544 to €85,585
- Taxes +€12,005
up €12,005 (+187.6%), from €6,400 to €18,405
- Depreciation +€1,664
new in 2025: €1,664
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 | €67,761 | €205,028 | +€137,267 | +202.6% |
| Fixed assets | 21/28 | - | €3,032 | +€3,032 | |
| Tangible fixed assets | 22/27 | - | €3,032 | +€3,032 | |
| Plant, machinery and equipment | 23 | - | €2,132 | +€2,132 | |
| Other tangible fixed assets | 26 | - | €900 | +€900 | |
| Current assets | 29/58 | €67,761 | €201,996 | +€134,235 | +198.1% |
| Cash at bank and in hand | 54/58 | €67,761 | €201,996 | +€134,235 | +198.1% |
| Total equity and liabilities | 10/49 | €67,761 | €205,028 | +€137,267 | +202.6% |
| Equity | 10/15 | €25,144 | €90,608 | +€65,464 | +260.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,144 | €85,608 | +€65,464 | +325.0% |
| Amounts payable | 17/49 | €42,618 | €114,421 | +€71,803 | +168.5% |
| Amounts payable within one year | 42/48 | €42,618 | €114,421 | +€71,803 | +168.5% |
| Trade debts | 44 | - | €5,648 | +€5,648 | |
| Suppliers | 440/4 | - | €5,648 | +€5,648 | |
| Taxes, remuneration and social security | 45 | €6,400 | €24,805 | +€18,405 | +287.6% |
| Taxes | 450/3 | €6,400 | €24,805 | +€18,405 | +287.6% |
| Other amounts payable | 47/48 | €36,218 | €83,967 | +€47,750 | +131.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,664 | +€1,664 | |
| Gross operating margin | 9900 | €26,544 | €85,585 | +€59,041 | +222.4% |
| Operating profit (loss) | 9901 | €26,544 | €83,921 | +€57,377 | +216.2% |
| Financial charges | 65/66B | - | €52 | +€52 | |
| Recurring financial charges | 65 | - | €52 | +€52 | |
| Profit (loss) for the period before taxes | 9903 | €26,544 | €83,869 | +€57,326 | +216.0% |
| Income taxes | 67/77 | €6,400 | €18,405 | +€12,005 | +187.6% |
| Profit (loss) for the period | 9904 | €20,144 | €65,464 | +€45,320 | +225.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,144 | €65,464 | +€45,320 | +225.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.